REVENUE ADMINISTRATIVE ORDER NO. 2-2010 issued on February 23, 2010
prescribes the splitting of RDO No. 116-Regular Large Taxpayers (RLT) and RDO
No. 121-Excise Large Taxpayers (ELT) under the Large Taxpayers Service (LTS),
and redefines their areas of jurisdiction.
The areas of jurisdiction/covered industry of the newly restructured/
established Revenue District Offices as a result of the division into four (4) of RDO
No. 116 – RLT and into two (2) of RDO No. 121 ELT under the LTS shall be as
follows:
A. Regular Large Taxpayers
i. RDO No. 116 – Regular Large Taxpayers 1 – shall be composed of
electricity, gas and water, activities auxiliary to financial intermediation,
transport, storage and communications, identified manufacturers of food,
manufactures of wearing apparel, wood, paper, rubber, plastic, other
non-metallic, basic metals, fabricated metal products, machinery
equipment and electrical machinery and identified wholesale/retail trade.
ii. RDO No. 125 – Regular Large Taxpayers 2 – shall be composed of
banking institutions, non-banking financial intermediaries, insurance and
pension funding, identified manufacturers of food and identified
wholesale/retail trade.
iii. RDO No. 126 – Regular Large Taxpayers 3 – shall be composed of real
estate, renting of goods and equipment, miscellaneous business
activities, manufacture of chemicals and identified wholesale/retail trade.
iv. RDO No. 127 – Regular Large Taxpayers 4 – shall be composed of
agriculture, fishing, compulsory, education, health and social works,
other community, social, personal and other service activities,
publishing, printing, reproduction, manufacture of radio, television and
communication equipment/apparatus, manufacture of medical,
manufacture of other transport equipment, manufacture of others (not
elsewhere classified), hotels and restaurants, construction and identified
wholesale/retail trade.
B. Excise Large Taxpayers
i. RDO No. 121 – Excise Large Taxpayers 1 – shall be composed of
alcohol, power, mining and sugar industry.
ii. RDO No. 124 – Excise Large Taxpayers 2 – shall be composed of
tobacco, petroleum, cement, non-essential and automobiles industry.
The personnel complement of the split/restructured RDOs shall consist of a
Division Chief and an Assistant Division Chief, together with an appropriate number
of staff to initially come from the approved staffing pattern of the concerned original
RDOs.