REVENUE ADMINISTRATIVE ORDER NO. 2-2013 issued on March 1, 2013 defines the organization and functions of the Enforcement and Advocacy Service, including its divisions and their sections pursuant to the Rationalization Plan under Executive Order No. 366. The Enforcement and Advocacy Service shall be under the direct supervision of the Deputy Commissioner for Legal Group. It shall be headed by an Assistant Commissioner and shall be composed of the following divisions with their respective sections: a. Litigation Division i. Litigation Section I ii. Litigation Section II b. Prosecution Division i. Prosecution Section I ii. Prosecution Section II c. National Investigation Division i. Intelligence Section ii. Investigation Section iii. Criminal Investigation Section