October 10, 1995
REVENUE ADMINISTRATIVE ORDER NO. 7-95
| SUBJECT | : | 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 Division
1. Regulation and Ruling Section
2. Bills and Research Section
B. Litigation and Prosecution Division
1. Litigation Section
2. Prosecution Section
C. Appellate Division
1. Refund and Credit Section
2. Appeal and Protest Section
D. Personnel Inquiry Division
1. Hearing Panel I
2. Hearing Panel II
3. Hearing Panel III
III. 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...
