Revocation of D.O. No. 6-99 Re: Issuance of Letter of Authority and Taxpayer's Investigation

February 24, 2009 DOF DEPARTMENT ORDER NO. 011-09 In the exigency of the service, for consistency and efficiency, and considering that there were already existing issuances by the Commissioner of Internal Revenue dealing comprehensively on Letter of Authority and taxpayer's investigation pursuant to Section 6 (A) of the Tax Code of 1997, as amended, Department Order No. 6-99 (dated 26 January 1999), entitled "Defining the Authority of the Commissioner of Internal Revenue and Regional Directors, Re: Issuance of Letter of Authority and Taxpayer's Investigation" is hereby revoked accordingly. This notwithstanding, the Secretary of Finance, pursuant to his power of control and supervision, may direct the Commissioner of Internal Revenue, as the need arises, to provide the Department copies of all Letters of Authority (LAs) issued and to submit status reports of all investigations conducted pursuant thereto. SIDTCa All administrative issuances inconsistent with this Department Order are hereby repealed or modified accordingly. This Department Order shall take effect immediately. (SGD.) MARGARITO B. TEVES Secretary