Amending Revenue Delegation Authority Order (RDAO) No. 4-2007, Relative to the Delegation of Authority to Approve/Disapprove and Sign Applications for VAT Zero-Rating of Effectively Zero-Rated Transactions of Large Taxpayers
Revenue Delegation Authority Order No. 003-14 • Bureau of Internal Revenue (BIR) Issuances • Revenue Delegation Authority Orders • Jul 8, 2014
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July 8, 2014 REVENUE DELEGATION AUTHORITY ORDER NO. 003-14 SUBJECT : Amending Revenue Delegation Authority Order (RDAO) No. 4-2007, Relative to the Delegation of Authority to Approve/Disapprove and Sign Applications for VAT Zero-Rating of Effectively Zero-Rated Transactions of Large Taxpayers TO : All Internal Revenue Officers, Employees and Others Concerned In order to expedite the processing of applications for VAT zero-rating of effectively zero-rated transactions of Large Taxpayers under the jurisdiction of the Large Taxpayers Service (LTS), the authority of the Assistant Commissioner, LTS to approve/disapprove and sign Applications for VAT Zero-Rate filed by Large Taxpayers under the jurisdiction of the LTS provided under RDAO No. 4-2007 is hereby amended and delegated to the respective Chiefs of the Regular/Excise Large Taxpayers Audit Divisions and Large Taxpayers Divisions Makati and Cebu. This Order shall take effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue
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