Statement of Functions of the Legal Service Including the Divisions Under it Down to Section Level

October 10, 1995REVENUE ADMINISTRATIVE ORDER NO. 7-95SUBJECT: Statement of 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 aims to define the organization and detailed functions of the Legal Service in accordance with the goal and thrust underlying the streamlining of the Bureau pursuant to Executive Order No. 132 as implemented under RAO No. 4-93 dated December 1, 1993.II. ORGANIZATION:The LEGAL SERVICE shall be composed of four (4) Divisions. These Divisions with their respective Sections are:A. Law Division1. Regulation and Ruling Section2. Bills and Research SectionB. Litigation and Prosecution Division1. Litigation Section2. Prosecution SectionC. Appellate Division1. Refund and Credit Section2. Appeal and Protest SectionD. Personnel Inquiry Division1. Hearing Panel I2. Hearing Panel II3. Hearing Panel IIIIII. FUNCTIONS:LEGAL SERVICE shall:1. Perform staff, advisory and consultative functions with respect to the interpretation of revenue laws and implementing regulations/issuances and other legal matters;2. Develop and recommend policies, work programs, standards, guidelines and procedures on activities pertaining to work including the interpretation of the...