Question & AnswerQ&A (BIR REVENUE ADMINISTRATIVE ORDER NO. 1-2012)
Every agency shall file with the University of the Philippines Law Center three (3) certified copies of every rule adopted by it. Rules not filed within three months from the effectivity of the Administrative Code shall not thereafter be the basis of any sanction.
'Rule' means any agency statement of general applicability that implements or interprets a law, fixes and describes the procedures in or practice requirements of an agency, including its regulations. It also includes memoranda or statements on internal administration not affecting public rights or procedures.
1) Statements of general applicability that implement, interpret laws, or fix agency procedures; 2) Memoranda/statements on internal administration or management that do not affect public rights or procedures.
Rulings, opinions, and interpretations of the Commissioner of Internal Revenue on tax provisions without established precedent, issued in response to specific requests by taxpayers, including reversals or modifications of existing rulings.
They provide taxpayers guidance on the tax consequences in specific factual situations, interpreting provisions of the Tax Code and other tax laws, whether or not precedents exist.
Revenue Regulations, Revenue Memorandum Rulings, Revenue Memorandum Orders of public application, Revenue Memorandum Circulars of general applicability, and Revenue Bulletins.
RMO's that fix and describe procedures to be observed by Bureau personnel only are not filed because they are not of general applicability to the public.
No, they are not required because they are directed to specific bureau personnel and do not have general applicability.
The Chief must seek the opinion of the Deputy Commissioner of the Legal and Inspection Group regarding whether the issuance should be filed with the University of the Philippines Law Center.
It took effect immediately upon issuance on April 2, 2012.