October 22, 2001
REVENUE ADMINISTRATIVE ORDER NO. 02-01
| SUBJECT | : | Implementing the Provisions of Department Order No. 23-01 |
| TO | : | All Internal Revenue Officers and Others Concerned |
STATEMENT OF POLICY:
It is the recognized policy under this Order that the power to interpret the provisions of the Tax Code of 1997 (Tax Code) and other tax laws is under the exclusive and original jurisdiction of the Commissioner of Internal Revenue, subject to review by the Secretary of Finance, as provided for in Section 4 of the Tax Code.
The Bureau of Internal Revenue is under the supervision and control of the Department of Finance as provided for in Section 2 of the Tax Code and Book IV, Title II, Chapter 4, Section 18 of the Administrative Code of 1987.
There is a need for uniformity of rulings and issuances in the interpretation and application of the provisions of the Tax Code and other tax laws.
SECTION 1. Scope — This Revenue Administrative Order (RAO) shall, in general, apply to all revenue rulings and issuances of the Bureau of Internal Revenue that...
