QuestionsQuestions (BIR REVENUE ADMINISTRATIVE ORDER NO. 1-2012)
It requires every agency to file with the UP Law Center three (3) certified copies of every rule adopted by it. Rules in force as of the effectivity of the Code must be filed within three (3) months from that date, otherwise they shall not thereafter be the basis of any sanction.
A rule is any agency statement of general applicability that implements or interprets a law, fixes and describes procedures or practice requirements, including regulations; it also includes memoranda/statements on internal administration or management not affecting public rights or available procedures.
Such rules, if not filed within the three (3)-month period, shall not thereafter be the basis of any sanction against any party or persons.
Because Revenue Regulations implement the provisions of the Tax Code and other tax laws and thus qualify as rules of general applicability.
Because RMRs are interpretations of tax laws that are of general applicability, thus falling within the definition of “rule.”
RMOs that fix and describe procedures in or practice requirements of the Bureau to be observed by the public—i.e., those of general applicability.
No. RAO No. 1-2012 requires filing only those RMOs that are of general applicability affecting the public. RMOs directed only to Bureau personnel for internal guidance are not required to be filed.
They are required if they clarify or amplify rules, precedents, laws, regulations, and other orders issued by the Commissioner, and are of general applicability.
Because Revenue Bulletins are issued for guidance of the public, making them of general applicability.
Because they are issued in response to a specific request of a particular taxpayer and are not of general applicability.
Taxpayer-specific rulings are not of general applicability and are therefore not required to be filed, while public-guidance issuances (e.g., regulations, RMCs of general applicability, bulletins) are required.
No. The text states they are not required because they prescribe procedures for revenue officers in conducting audits, and are not of general applicability.
They are directed to revenue personnel and are not of general applicability.
They are not required to be filed because they are not of general applicability—their observance and compliance are confined to revenue officers and employees.
The Chief, Records Management Division, tasked to undertake filing, shall seek the opinion of the Deputy Commissioner, Legal and Inspection Group, in case of doubt.
It shall take effect immediately.
It is required to be filed if it is of general applicability—e.g., it corresponds to Revenue Memorandum Circulars of general applicability or Revenue Bulletins.