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