REVENUE MEMORANDUM ORDER NO. 30-2017 issued on November 6, 2017 amends
certain provision of RMO No. 55-2016 relative to the signatories of Electronic Certificate
Authorizing Registration (eCAR).
Either the Revenue District Officer (RDO) or the Assistant Revenue District Officer
(ARDO) may sign an eCAR in cases where either one of the signatories is absent.
However, in the absence of both the RDO and the ARDO, the Chief, Assessment Section
may sign the eCAR on their behalf.