8box Solutions Inc.


Contact Number: 09369340340
Email: sales@8box.solutions

REVENUE MEMORANDUM ORDER NO. 5-2006 issued on January 31, 2006 prescribes the guidelines and procedures for the issuance of clearance to transferring Revenue Officers (ROs) assigned in the National, Regional and Revenue District Offices with respect to their pending cases covered by Letters of Authority, Tax Verification Notices, Letter Notices and Mission Orders The RO shall be required to complete the audit and submit the corresponding report of investigation on all pending cases within 30 days from receipt of the Revenue Travel Assignment Order (RTAO) or Revenue Special Order (RSO). The RO shall not be allowed to turn over his pending cases to another RO for continuation of audit/verification, except in cases where the reason for the delay in the completion is due to constraints attributable to the taxpayer. However, in no case shall an RO be allowed to transfer and be issued a clearance if he has pending cases which are prescribing within 6 months from the date of the service of the RTAO or RSO. In case of failure to report to the new assignment within the prescribed period specified in the RTAO or RSO, the concerned RO shall inform in writing the head of office where he is due to transfer. All heads of offices shall desist from accepting ROs transferred by RTAO or RSO to their respective offices without the submission of the duly signed clearance prescribed under Revenue Memorandum Order No. 24-99. Disciplinary action shall be taken against both the transferee who reports without the necessary clearance and the head of office who accepts the transferee without the proper clearance