REVENUE MEMORANDUM ORDER NO. 18-2013 issued on June 28, 2013 amends Revenue Memorandum Order (RMO) No. 7-2013 relative to the manner and procedures in the issuance of Certificates Authorizing Registration (CARs) and Tax Clearances (TCLs) for transactions or transfers within the area of jurisdiction of Revenue District No. 6. The Commissioner of Internal Revenue shall sign/approve all CARs and TCLs covering transactions and transfers within the area of jurisdiction of Revenue District No. 6 (Urdaneta, East Pangasinan) of the Bureau. For this purpose, the process of receiving, processing, evaluating and recommending for the approval/disapproval of applications for CARs and TCLs under RMO No. 15-2003 shall continue to be observed. However, the Revenue District Officer or Assistant Revenue District Officer under Revenue District No. 6 shall only affix their initial (to signify their recommendation for approval) in the subject CARs or TCLs, and shall forward the applications and corresponding dockets to the Office of the Commissioner of Internal Revenue, through the Revenue Regional Director, Revenue Region No. 1 (Calasiao, Pangasinan), for final approval/signature by the Commissioner.