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Republic of the Philippines
MINISTRY OF FINANCE Office of the Minister Manila
MINISTRY ORDER NO.
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November 18, 1981 SUBJECT;
Delegation of Authority to the three Deputy Ministers of Finance to sign official papers and communications acted upon by various. offices of the Ministry of Finance.
In the interest of the service and in order to facilitate the disposition of official correspondences and other official matters in the Ministry of Finance., the three. Deputy Ministers are hereby authorized to review and sign official papers and communications prepared by the various offices in the Ministry as indicated below: I - DEPUTY MINISTER ALFREDO PIO DE'RODA,'JR, REVENUE SERVICE Customs and Tariff Division Action on anti-dumping and countervailing cases taken pursuant to Section 301 and 302, respectively of the Tariff & Customs Code; 2.
Decision of the Commissioner of Customs on cases involving assessment of duties adverse to the government which are automatically elevated to the Ministry of Finance. for final review as mandated by Section 2315 of the Tariff & Customs Code and in other cases where the Commissioner desires a more authoritative ruling;
3.
Rulings of the Tariff Commissioner on tariff classifications referred to the Ministry for review pursuant to Section 1313-A of the Code; Review of the rules and regulations promulgated by the. Commissioner of Customs to enforce the provisions of the Tariff & Customs Code. submitted to the Ministry for approval; Action on proposal of the Commissioner of Customs forthe disposition of seized articles which remain unsold for want of bidders under Section 2610. of the Code; and
6.
Rulings and/or circulars on Customs & Tariff matters and other related statutes.,
"Tsang Bansa, Isang Diwa"
Internal Revenue Division
1.
Prior approval of requests by broadcast media organizations for importation of radio and television equipment, spare parts and allied technical and program materials under PD 1362;
2.
Prior approval, upon recommendation of the Ministry of Public Works and Highways, of master lists of imported equipments submitted by tax-exempt foreign and local contractors undertaking infrastructure projects under existing contracts duly approved by the Office of the President; and
3.
Rulings and/or circulars pertaining to the implementation of the NIRC and other related statutes,
International Revenue Operations Division 1. 2:
3.
Papers regarding the operations of Finance Attaches abroad; Papers coming from the Ministry of Foreign Affairs and other national government agencies relative to the imple mentation of agreements, negotiations and tax treaty provisions; and Other papers and matters as may be assigned by the Minister.
ADMINISTRATIVE SERVICE
Personnel Division 1.
Appointments (original, reinstatement, transfer, promotion}_ of.officials and employees in the Ministry of Finance. including its bureaus and offices; and
2.
Policies and administrative issuances involving personnel matters.
General Services Division l
Requisitions for printing by bureaus and offices under the Ministry of Finance;
2,
Approval/denial of requests for extension of time. regarding contract. period;
3,
Contracts and agreements entered into by the Ministry of Finance authorized-under existing laws;
4,
Requisitions for purchase. of books and periodicals of bureaus and offices; and
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5,
Subscriptions of books: And magazines by the Officeof the. Minister
DeputyMinister Pio de.Roda, Jr. will also sign vouchers and checks/treasury warrants covering disbursements of the. Ministry in excess of F.l,OOU,OO except those. for salaries: and wages-and regular remittances to,the GSIS, BI;R and Pag--ibig (National Home Mortgage. Financing Corporationj., LEGAL SERVICE` Legal Division
1,
Opinion or advice on queries coming from bureaus and offices under the Ministry of Finance and to a certain extent.from the private sector, involving the, functions: and operations: of the;'Ministry of Finance;
2.
Review of proposed contracts between the Ministry of Finance. and third parties for.the..supply of materials and.services;
3,
Decisions and/or resolutions on appealed administrative disciplinary cases involving personnel of the Ministry of Finance. and its bureaus and offices;
4.
Comments on parliamentary or cabinet bills;
5.
Communications involving legal cases requiring interfacing with the Office. of the Solicitor-General; and
6..,
Formal investigation of administrative cases involving presidential appointees in the Ministry of Finance pursuant to Administrative Order No. 296 issued by the President of the Philippines on July 5, 1972.
In addition to the above, all matters pertaining to the-Bureau of Customs, Bureau of Internal Revenue and the Finance Intelligence and Investigation Bureau which.require.action by the Minister of Finance shall be handled by Deputy Minister Pio de Rods, Jr. whenever the Minister of Finance.is'not available.
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DEPUTY MINISTER:VICTOR C. MACALINCAG
PLANNING SERVICE Fiscal Policy and Programming Division
1.
Comments and recommendations on the borrowing program of.the Government;
2,
Comments on the requests for review of the IMF Stand-by arrangements;
3. Comments on the requests. for review-of fiscal policies and-budgetary procedures.; and 4.
Report on Accomplishment of the Ministry upon request by the Minister of the Budget.
Financial & Statistics Division
1.
Information on government financial statistics as requested by the IMF,
Foreign '& Domestic 'Loans Division
1.
Communications on request for guaranty on loans, inclusion of projects in loans. already negotiated, renewal/revival of credit lines, allocation orre-allocation of loan proceeds or balances and other matters-related to domestic and foreign borrowings: of the national government, local governments and government-owned or controlled corporations;
2.
Comment, recommendation or confirmation of loan agreements or amendments to loan agreements, draft notes and other, loan documents;
3.
Communications on requests for authority to issue bonds, notes or other.certificate.of indebtedness or inquiries regarding foreign and domestic borrowings;
4.
Status report on borrowings of government agencies and government corporations; and
5.
Comments and recommendation on the feasibility of issuing government securities' as requested by various government agencies,
Special Studies Division 1,
Comments and recommendation based on the feasibility studies of projects or financial proposals submitted to the Ministry for funding or subsidy; and
2,
Comments on the requests for review of reports/,papers on trade and industry, tourism and other government .sectoral program and mission reports-,
OFFICE OF LOCAL GOVERNMENT FINANCE Local Treasury Operations Division
1.
Authority to withhold internal.revenue.allotments for settlement of unpaid loan obligations of local governments;
2,
Authority for local governments to incur overdrafts;
3..
Approval or disapproval of requests of local government units for transfer of funds from the infrastructure.to the general fund;
4,
Recommendations on application-for loans, provisional advances and credit lines, and allied correspondence,' pursuant to PD 752;
5.
Opinions/rulings on., queries on. local treasury operations, local credit financing, internal revenue and specific . tax allotments, and allied matters in implementation of existing policy,
Finance Field Operations Unit
1.
Approval of appointments of assistant provincial/city. treasurers and assessors, administrative deputies, chief. deputy assessors, municipal treasurers/assessors and their assistants;
2,
Decisions-on protests against appointments of local treasury and assessment officials and employees;
3,
Actions-on requests: for reconsideration of previous action taken on appointments. of local treasury and assessment officials and personnel; and
4.
Recommendations on requests for the extension of services of local treasury and assessment officials and employees beyond compulsory retirement age,
In addition to the above, all matters pertaining to the Planning Service and the Bureau of the Treasury which require action by the Minister of Finance shall be handled by Deputy Minister Macalincag whenever the Minister of Finance is not available.
III, - DEPUTY MINISTER ANTONINO P. ROMAN, JR. FINANCIAL AND MANAGEMENT SERVICE Budget Division
1.
Requests for use of savings;
2. Action on the requests for authority to render overtime service with allowance/additional compensation;
3.
Approval of the annual and' supplemental special budgets;
4,
Requests for additional cash disbursements ceiling whenever such CDC falls short of the requirements;
5.
Approval of applications for loans from the Assessment Loan Revolving Fund:
6,
Requests for reclassification, upgrading and/or creation of new positions;
7.
Action on the annual budget estimates of the bureaus and agencies under the Ministry; and
8.
Claims for retirement benefits and back salaries of officials and employees of the Ministry.
OFFICE OF LOCAL GOVERNMENT FINANCE Local. Tax Ordinance Advisory Board 1.
Approval or suspension of tax ordinance of local governments submitted to the Ministry of Finance for review as mandated by Sections 44,49, and 50 of the Local Tax Code;
2.
Rulings or opinions on questions involving the provisions of the Local Tax Code and Local tax ordinances and resolutions;
3.
Decisions or reply to complaints or queries regarding the operatons of public markets and award of market stalls; and
4,
Appointments of representatives of the Ministry of Finance to local market committees,
Real Property Tax Assessment Division
1.
Final action on the Schedule of Market Values of Real Property prepared and submitted by provincial and city assessors, including Metro Manila, for review;
-2.
Opinion or ruling on real property valuation, tax assessments and other matters involving real property tax administration;
3.
Loan application from the P50 M assessment loan revolving fund created under PD 1002 (1st release of 50%);
4,
Authority to local governments to enter into service contracts for tax mapping projects; and
5.
Authority to increase the shares of local governments from the additional 1% tax(SEF)_.
Finance Field Operations Unit (Local Adm. Cases) 1.
Decisions on administrative cases against local treasury and assessment officials below the rank of provincial and city treasurers and assessors; and
2.
Formal charges or directives to formal charge; suspension orders, directives to preventively suspend, and approval of preventive. suspensions; and orders to relieve respondents from present position in view of pending administrative complaints or investigations, in cases where those
involved are local treasury and assessment officials and personnel below the rank of provincial/city treasurers and assessors.
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In addition to the above, all matters pertaining to the Insurance Commission and the Securities and Exchange Commission which require action by the Minister of Finance shall be handled by Deputy Minister Roman, Jr, whenever the Minister of Finance is not available.
When One or Two Deputies are not Available Whenever Deputy Minister Pio de Roda is absent or not available all official matters being handled by him shall be acted upon by Deputy Minister Roman, Jr. except those pertaining to the Administrative Service and Embroidery Board which shall be handled by Deputy Minister Macalincag. Whenever Deputy Minister Macalincag is not available all official matters being handled by him shall be acted upon by Deputy Minister Pio de Roda, Jr. Whenever Deputy Minister Roman, Jr. is not available, all official matters being handled by him will be acted upon by Deputy Minister Macalincag except that portion pertaining to the Finance Field Operations Unit (Local Adm. Cases) on page 7 hereof which. shall be handled by Deputy Minister Pio de Roda, Jr.
Whenever two deputy Ministers are not available, the remaining deputy minister shall act on official matters usually handled by the two absent deputy ministers. All existing Ministry Orders or Circulars inconsistent herewith are hereby revoked or modified accordingly.
This Order shall take effect immediately.
CESAR VIRATA Minister
