Assignment, Reassignment of Tax Enforcement Officers. - R.A. 8424

ONE-YEAR LIMITATION ON ASSIGNMENT OF SPECIAL-DUTY OFFICERS; THREE-YEAR LIMITATION ON ASSIGNMENT OF ASSESSMENT OR COLLECTION OFFICERS. The Commissioner may, subject to the provisions of Section 16 and the laws on civil service, as well as the rules and regulations to be prescribed by the Secretary of Finance upon the recommendation of the Commissioner, assign or reassign internal revenue officers and employees of the Bureau of Internal Revenue, without change in their official rank and salary, to other or special duties connected with the enforcement or administration of the revenue laws as the exigencies of the service may require: Provided, That internal revenue officers assigned to perform assessment or collection function shall not remain in the same assignment for more than three (3) years; Provided, further, That assignment of internal revenue officers and employees of the Bureau to special duties shall not exceed one (1) year. (Section 17 of Tax Reform Act of 1997; R.A. 8424)

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