1 REVENUE ADMINISTRATIVE ORDER NO. 3-2013 issued on September 16, 2013 establishes BIR Sub-Offices in the islands of Boracay and Camiguin. The Boracay Island Sub-office is under Revenue District Office (RDO) No. 71- Kalibo, Aklan while the Camiguin Island Sub-Office is under RDO No. 97- Gingoog City. The said Sub-Offices shall process applications/requests for business registration, TIN, Authority to Print Invoices, Registration of Books of Accounts for approval of RDO; and perform the functions of Revenue Collection Officer in accordance with existing procedures, among others.