REVENUE ADMINISTRATIVE ORDER NO. 1-2019 issued on January 25, 2019 amends Revenue Administrative Order (RAO) No. 2-2014 dated August 7, 2014 relative to the organization and functions of the Legal Group, including the following Services, Division and Sections under it: A. Legal Service i. Legal and Legislative Division a. Law Section b. Legislative Section ii. Appellate Division a. Protest and Appeal Section b. Tax Credit/Refund Section iii. International Tax Affairs Division a. Rulings and Mutual Agreement Procedures Section b. Exchange of Information Section c. International Cooperation Section d. Tax Treaty Policy and Negotiation Section B. Internal Affairs Service i. Internal Investigation Division a. Anti-Graft and Investigation Section b. Security and Inspection Section ii. Personnel Adjudication Division a. Hearing Panel Sections I, II and III C. Enforcement and Advocacy Service i. Prosecution Division a. Prosecution Sections I and II ii. Litigation Division a. Litigation Sections I and II iii. National Investigation Division a. Intelligence Section b. Investigation Section c. Criminal Investigation Section