August 31, 2000
REVENUE ADMINISTRATIVE ORDER NO. 12-00
| SUBJECT | : | Organization and Functions of the Inspection Service Including the Divisions Under It Down to Section Level |
| TO | : | All Internal Revenue Officers and Others Concerned |
I. OBJECTIVE:
This Order defines the organization and functions of the Inspection Service including its divisions and sections pursuant to Executive Order No. 175 dated November 3, 1999 on Organizational Restructuring of the Bureau of Internal Revenue to Improve Administrative Control Over Certain Categories of Taxpayers.
II. ORGANIZATION:
The Inspection Service shall be under the direct supervision of the Deputy Commissioner for Legal and Inspection Group. It shall be headed by an Assistant Commissioner and shall be composed of the following divisions with their respective sections:
A. Internal Security Division
1. Anti-Graft and Investigation Section
2. Security and Inspection Section
B. Internal Audit Division
1. Fiscal Audit Section
2. Performance Audit Section
3. Computer Audit Section
C. Personnel Inquiry Division
1. Hearing Panel I
2. Hearing Panel II
3. Hearing Panel III
III. FUNCTIONS:
INSPECTION SERVICE shall:
1. Perform staff, advisory and consultative functions relative to internal control system, internal audit, preliminary/fact finding investigation and prosecution as well as formal...
