REVENUE ADMINISTRATIVE ORDER NO. 2-2021 issued on May 5, 2021 establishes a BIR Sub-Office in the Province of Apayao. The Sub-Office will be under the jurisdiction of Revenue District Office No. 11- Tabuk City, Kalinga and it shall be staffed by at least two (2) revenue personnel from the said district office. The functions of the Sub-Office shall be as follows: a. Perform collection, assessment and taxpayers’ assistance functions within jurisdiction of the Sub-Office; b. Process applications/requests for the following, for approval of the Revenue District Officer (RDO): i. Business Registration; ii. Taxpayer Identification Numbers; iii. Authority to Print Invoices; iv. Registration of Books of Accounts c. Receive all other applications and/or requests, for processing and approval of the RDO; d. Prepare communications and assist taxpayers in the computation of the correct taxes due; e. Deliver frontline services to the taxpayers, such as, but not limited to, responding to queries and distributing forms and information materials; f. Act on identified taxpayers as non-filers; and g. Perform such other related work as may be assigned by the RDO.