August 26, 1998
REVENUE ADMINISTRATIVE ORDER NO. 1-98
| SUBJECT | : | Revised Organization and Functions of the Large Taxpayers Division |
| TO | : | All Revenue Officials and Employees |
I. OBJECTIVE:
This Order aims to amend the organizational setup and functions of the Large Taxpayers Division under the Collection Service in line with the Bureau's thrust to enhance taxpayer assistance, compliance monitoring and collection enforcement activities on Large Taxpayers. digest
II. ORGANIZATION:
The Large Taxpayers Division under the Collection Service shall have the following Sections:
A. Taxpayer Assistance Section;
B. Performance Analysis Section;
C. Collection Enforcement Section; and
D. Special Industries Monitoring Section.
III. FUNCTIONS:
The Large Taxpayers Division (LTD) shall:
1. Formulate policies, work programs, standards, guidelines and procedures relative to the laws and issuances on Large Taxpayers;
2. Implement a taxpayer assistance program to cater to the needs of Large Taxpayers;
3. Process applications to register books of accounts, including applications to use loose-leaf sales invoices/receipts and attend to other registration-related requirements of Large Taxpayers;
4. Coordinate with concerned offices regarding claims for tax credit/refund and applications for tax exemption;
5. Analyze data on collection and other statistical reports on Large Taxpayers and prepare...
