REVENUE MEMORANDUM ORDER NO. 7-2013 issued on April 4, 2013 prescribes endorsement of fraud cases discovered in the processing and issuance of Certificates Authorizing Registration (CARs) and Tax Clearances (TCLs), and amends the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue Region (RR) No. 1, which is comprised of Revenue District Office Nos. 1 – Laoag, Ilocos Norte; 2 – Vigan, Ilocos Sur; 3 – San Fernando, La Union; 4 – Calasiao, West Pangasinan; 5 – Alaminos, West Pangasinan and 6 – Urdaneta, East Pangasinan. All Revenue District Office, Assessment Divisions in the Regional Offices, and all other offices lodged with the function of processing and issuance of CARs and TCLs shall, upon discovery of evidence of fraud in the course of processing or evaluating new applications for CARs or TCLs, or those that have been previously issued, immediately transmit the docket of the case, together with a report on the initial findings, to the corresponding Special Investigation Division of their Revenue Regions, for investigation under the Run After Tax Evaders Program. However, for transfer of properties valued at P 10,000,000.00 or more, or for series of transactions considered fraudulent, which are deemed perpetrated by the same group of persons, the docket of the case shall be transmitted to the National Investigation Division, together with the report of initial findings. A copy of the report on the initial findings shall also be transmitted by the concerned office to the Offices of the Deputy Commissioner for Legal and Inspection Group and Operations Group. For transactions and transfers within the area of jurisdiction of RR No. 1, the Commissioner of Internal Revenue shall be the one to sign/approve all corresponding CARs and TCLs. The concerned Revenue District Officers or Assistant Revenue District Officers under RR No. 1 shall only affix their initial (to signify their recommendation for approval) in the subject CARs and TCLs, and shall forward the applications and corresponding dockets to the Office of the Commissioner, through the Revenue Regional Director, for final approval of the Commissioner.