Law Summary
Definition of "Rule" Under the Administrative Code
- A rule means any agency statement of general applicability that:
- Implements or interprets a law,
- Fixes or describes procedures or practice requirements of an agency, including regulations.
- The term also includes memoranda or statements about internal administration or management not affecting public rights or procedures.
Categories of Rules
- Rules affecting public rights and procedures.
- Internal administration or management memoranda not affecting public rights.
Purpose of the Revenue Administrative Order
- To identify which revenue issuances qualify as "rules" and must be filed with the University of the Philippines Law Center, per the Administrative Code definition.
Classification and Description of Revenue Issuances
- a) Rulings of first impression: Interpretations without established precedent, issued per taxpayer request, including reversals or modifications.
- b) Rulings with established precedents: Reiterations of prior rulings, possibly delegated to other revenue officials.
- c) Revenue Memorandum Rulings (RMR): Issued for taxpayer guidance on tax consequences applied to specific facts.
- d) Revenue Bulletins (RB): Periodic issuances consolidating official positions on tax laws for public guidance.
- e) Revenue Travel Assignment Orders (RTAO): Assign revenue personnel to specific units/functions, named personnel specified.
- f) Revenue Special Orders (RSO): Temporary instructions for special assignments mentioning involved personnel or units.
- g) Revenue Memorandum Circulars (RMC): Disseminate pertinent rules and orders for personnel guidance or compliance.
- h) Revenue Memorandum Orders (RMO): Directives on Bureau procedures and operations, requiring compliance, generally not addressed to specific groups.
- i) Revenue Audit Memorandum Orders (RAMO): Uniform audit procedures for revenue officers.
- j) Revenue Delegation of Authority Orders (RDAO): Delegation of functions by the Commissioner to revenue officers as per law.
- k) Revenue Administrative Orders (RAO): Address permanent administrative setup including organizational structure, authority delegation, staffing, standards, and systems.
Revenue Issuances Required to be Filed with the Center
- Revenue Regulations: Implement provisions of the Tax Code and other tax laws.
- Revenue Memorandum Rulings: Interpretations of tax laws of general applicability.
- Revenue Memorandum Orders: Describe procedures/practice requirements applicable to public.
- Revenue Memorandum Circulars: Clarify or amplify rules and other orders if generally applicable.
- Revenue Bulletins: Issued for public guidance on tax issues.
Revenue Issuances Not Required to be Filed with the Center
- Rulings of first impression or with established precedents: Address specific taxpayers, not generally applicable.
- Revenue Memorandum Orders applying only to Bureau personnel.
- Revenue Memorandum Circulars intended for Bureau personnel guidance.
- Revenue Audit Memorandum Orders: Procedures for audits, not generally applicable.
- Revenue Travel Assignment Orders and Special Orders: Directed to specific personnel.
- Revenue Delegation Authority Orders and Revenue Administrative Orders: Internal manangement, not generally applicable outside the Bureau.
Procedure in Case of Doubt Regarding Filing
- The Chief, Records Management Division should consult the Deputy Commissioner, Legal and Inspection Group for opinions on doubtful filing cases.
Effectivity
- This Order takes effect immediately upon issuance by the Commissioner of Internal Revenue.