August 21, 2000
REVENUE ADMINISTRATIVE ORDER NO. 11-00
| SUBJECT | : | Organization and Functions of the Legal 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 Legal 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 Legal 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. Law Division
1. Rulings Section
2. Regulations and Bills Section
B. Appellate Division
1. Protest and Appeal Section
2. Tax Credit/Refund Section
C. Litigation Division
1. Litigation Section I
2. Litigation Section II
D. Prosecution Division
1. Prosecution Section I
2. Prosecution Section II
E. International Tax Affairs Division
1. Tax Treaty Policy and Tax Advisory Section
2. Tax Treaty Implementation and Exchange of Information Section
III. FUNCTIONS:
LEGAL SERVICE shall:
1. Perform staff, advisory and...
