Delegation of Authority to Sign Waivers of Prescription
Revenue Administrative Order No. 03-92 • Bureau of Internal Revenue (BIR) Issuances • Revenue Administrative Orders • Jul 1, 1992
Full text
July 1, 1992 REVENUE ADMINISTRATIVE ORDER NO. 03-92 SUBJECT : Delegation of Authority to Sign Waivers of Prescription TO : All Internal Revenue Officers and Others Concerned The Assistant Commissioner (Special Operations Service) is hereby authorized to approve and sign waivers for defense of prescription with respect to the right to collect internal revenue taxes executed by taxpayers or their duly authorized representatives involving internal revenue tax cases which are pending action under the jurisdiction of the said office, the provisions of RMO 20-90 to the contrary notwithstanding. casia This Order shall take effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.