Memorandum of Assignment for Beginners
by Emelino T Maestro, Tax Accounting Guru
What does it mean? A Memorandum of Assignment or MOA, for short, is an official document that empowers a subordinate revenue officer to perform and complete a task specifically assigned to his superior. Conversely speaking, it is a written authority that delegates the power and function of a superior officer to his subordinates.
Types? (a) MOA for reinvestigation and (b) MOA for summary proceedings are the two (2) types of MOA.
Use. When a protest for reinvestigation has been approved, a MOA for reinvestigation is prepared and issued to a Revenue Officer so that he acquired jurisdiction over the case at bar. When a delinquent account remained unpaid despite several due notice had been given, a MOA for summary proceedings is prepared and issued to a Revenue Officer/Seizure Agent so that he shall start to the collection proceedings and/or recommend the filing of criminal case for an evasion to pay the tax dues.