Delegation of Authority to Sign Waivers of Prescription

November 4, 1991 REVENUE ADMINISTRATIVE ORDER NO. 05-91 SUBJECT : Delegation of Authority to Sign Waivers of Prescription TO : All Internal Revenue Officers and Others Concerned As part of the simplification of procedures project and to shorten the time within which to act on tax cases, the approval and signing of waivers for defense of prescription against the right of this Bureau to assess and or collect internal revenue taxes executed by taxpayers or their duly authorized representatives are hereby delegated to the following senior revenue officials: acd 1. Assistant Commissioner (Collection) with respect to waivers of prescription to collect internal revenue taxes already assessed. 2. Assistant Commissioner (Special Operations Service) with respect to waivers of the defense of prescription to assess internal revenue taxes which are pending audit under the jurisdiction of the said service. 3. Assistant Commissioner (Legal Service) with respect to waivers of defense of prescription which is pending action by any of the divisions in the Legal Service. cd i 4. Regional Director with respect to the assessment and collection of internal revenue taxes which are pending legal audit, collection or legal action in the respective branches in the revenue regions. This Order shall take effect immediately. JOSE U. ONG Commissioner of Internal Revenue ANNEX A October 7, 1991 MEMORANDUM FOR: Victor A. Deoferio, Jr. Deputy Commissioner In view of the critical urgency to meet the schedules for implementing the 5-Point Tax Administration Improvement Project designed to initiate the overall integrated computerization of the tax system, you are hereby relieved of your operational functions and directed to perform, on a full-time basis, the duties of a Project Manager for which you were designated in Revenue Special Order No. 16-91 dated February 7, 1991. cd The functions, duties and responsibilities, other than those you are currently discharging as Project Manager, are delegated to other appropriate revenue officials in Revenue Administrative Order No. 4-91. Accordingly, you are hereby vested with full authority to require Assistant Commissioners, Regional Directors and Revenue District Officers and other internal revenue officers concerned to comply with all the requirements necessary for the implementation of the tax administration simplification and modernization program. A status report on the progress of the project should be submitted on the 15th and end of every month to the undersigned who in turn will report directly to the Secretary of Finance. casia This Memorandum shall take effect immediately and shall remain effective until the objective of the Project is accomplished or until sooner revoked or modified. JOSE U. ONG Commissioner Chairman, DOF Interagency Task Force on Task Administration Approved: JESUS F. ESTANISLAO Secretary of Finance