Amending Further Certain Portion of Annex "A" of Revenue Delegation Authority Order (RDAO) No. 4-2010, as Amended

October 23, 2014 REVENUE DELEGATION AUTHORITY ORDER NO. 004-14 SUBJECT : Amending Further Certain Portion of Annex "A" of Revenue Delegation Authority Order (RDAO) No. 4-2010, as Amended TO : All Revenue Officials and Employees Concerned Attached for your guidance is the amended portion of Annex "A" of RDAO No. 4-2010 dated April 12, 2010, as amended. All issuances or portions thereof not consistent with this Order are hereby repealed or amended accordingly. This order shall take effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner Bureau of Internal Revenue ATTACHMENT Summary of Proposed Amendment to RDAO No. 4-2010 as Amended by RDAO No. 5-2010 Item RDAO No. 4-2010 as Amended by Proposed Amendment Remarks No. RDAO No. 5-2010 II.13 Request for Publication (Revenue Request for Publication (RR, ZV & Others) The actual procedure is for the Regulations, Zonal Valuations & Others) a) Requested by Concerned Office concerned office to request for the ACIR, Admin. Service b) Approved by ACIR Admin. Service publication and thereafter, the request will be approved by the ACIR Admin. Service. The same was not considered in the existing RDAO III.1 Obligation Request Obligation Request Signatory to the Obligation Request a) Utilities e.g. , Electricity/water Chief a) Utilities e.g. , Electricity/water Chief for LTO, GSIS, etc. and Petty Cash GSD GSD Fund was changed from Chief GSD b) Bureau of Treasury, etc. Chief, GSD to Chief Property Div. due to transfer b) LTO, GSIS, BTr, etc. Chief GSD c) LTO, GSIS, etc. Chief Property Div. of functions from the former to the c) Petty Cash Fund Chief GSD d) Petty Cash Fund Chief, Property Div. newly created Property Div. pursuant d) Lease Purchase HREA Admin. e) Lease Purchase HREA Admin. Service to RATPIan. Service III.6 Disposal of Unserviceable Properties & Disposal of Unserviceable Properties & The existing RDAO provides only for Equipment thru Public Bidding Equipment thru Public Bidding the recommending a) Recommended by Nat'l Office 1) Authority to dispose unserviceable Official/Committee. The proposed Committee on Disposal of properties and equipment amendment covers both the Unserviceable Properties & Equipment 2) Appraised value of unserviceable recommending and the approving 1) Invitation to Bid properties and equipment Official/Committee. 2) Conduct of Bidding Recommending Approval Nat'l/Reg'l 3) Recommending Award Committee on Disposal of Unserviceable 4) Notice of Award Properties & Equipment - National Office Committee on Disposal of Unserviceable Properties & Approved Equipment a) National Office ACIR Admin. b) Recommended by Reg'l Office Service Committee on Disposal of b) Regional Office Regional Director Unserviceable Properties & Equipment 3) Invitation to Bid 1) Invitation to Bid 4) Notice of Award Nat'l/Reg'l 2) Conduct of Bidding Committee on Disposal of Unserviceable Properties & Equipment III.13 Reports on checks issued and cancelled Reports on checks issued and cancelled The provision was proposed to be Cashier GSD; Chief GSD Certified Correct by Cashier GSD clarified that the certifying officer of the report is the Cashier GSD III.14 Advice on Checks Issued and Cancelled Advice on Checks Issued and Cancelled Currently, the actual signatories are a) Prepared and signed by Cashier a) Certified Correct by Chief GSD those stated in the proposed RDAO GSD b) Approved by ACIR Admin. Service b) Noted by Chief GSD; ACIR Admin. Service III.15 Commercial Checks/MDS Checks (for Commercial Checks/MDS Checks (for Provisions of the existing RDAO payment of approved vouchers/payrolls) payment of approved vouchers/payrolls) were proposed to be amended to reflect the actual signatories of the Signing Signing check - Above P10,000 Chief GSD - Above P10,000 Chief GSD - P10,000 & below Cashier GSD Alternate Asst. Div. Chief - P10,000 & below Cashier GSD Counter Signing Alternate Asst. Chief GSD - Above P10,000 ACIR Admin. Service Counter Signing - P10,000 & below Chief GSD - Above P10,000 ACIR Admin. Service Alternate HREA Admin. Service - P10,000 & below Chief GSD Alternate HREA Admin. Service a) Prepared by Chief GSD a) Prepared by Chief GSD were proposed to be amended to b) Approved by ACIR Admin. Service b) Approved by ACIR Admin. Service reflect the alternate signatory to the Alternate HREA Admin. Service ADA IV.2 Request for authority to dispose valueless Request for authority to dispose valueless Provisions of the existing RDAO records from the National Archives of the records from the National Archives of the were proposed to be amended to Phils. Chief RMD; ACIR Admin. Phils. clarify responsibility of signing Service Certified for disposal by Chief RMD; officials ACIR Admin. Service ANNEX A Delegation of Authority in the Signing of Documents Finance Service and Administrative Service Documents/Correspondences CIR DCIR- ACIR ACIR HREA HREA OTHERS RMG Finance ADMIN. Finance ADMIN. I Budget Division and Accounting Division A. Annual Budget Preparation Documents 1 Project Procurement Management Plan (PPMP) a. 1. Prepared by Concerned Office 2. Recommending Approval Concerned ACIRs 3. Approval Concerned DCIRs b. 1. Evaluated by Chief, Budget 2 Budget Proposal X 3 Transmittal Letter of Budgetary Requirements to X be submitted to the House of Representatives and Senate B. Annual Budget Execution Documents 4 Physical and Financial Plan a. Prepared by Chief, Budget/ Chief, Planning b. Approved by X 5 Monthly Cash Program a. Prepared by Chief, Budget b. Approved by X C. Budget Accountability Reports 6 Quarterly Physical Report of Operation a. Prepared by Chief, Budget/ Chief, Planning b. Approved by X 7 Quarterly Financial Report of Operation a. Prepared by Chief, Budget b. Approved by X 8 Quarterly Statement of Allotments, Obligations and Balances a. Certified Correct Chief, Budget b. Submitted by X 9 Monthly Statement of Allotments, Obligations and Balances a. Certified Correct Chief, Budget b. Submitted by X 10 Quarterly Report on Result of Expended Appropriations a. Certified Correct Chief, Budget b. Submitted by X 11 Detailed Breakdown of Obligations (Annual) a. Certified Correct Chief, Budget b. Submitted by X 12 Estimate of Monthly Income a. Prepared by Chief, Budget b. Approved by X 13 List of Not Yet Due and Demandable Obligations a. Prepared by Chief, Accounting b. Approved by X Others 14 Request for Release of Funds X 15 Request for Multi-Year Obligational Authority X 16 Exemption from Budgetary Reserve/Economy X Measures 17 Supplemental, Special and Deficiency Budget X of the BIR 18 Transmittal Letter of all Financial Accountability X Report 19 Request authority from Office of the President X re: Purchase of Motor Vehicles 20 Sub-Allotment Advise (SAA) a. Certified Correct Chief, Budget b. Approved by 1. Regular X 2. Additional MOOE and CO X 21 Obligation Request a. Box A Head of Requisitioning Office b. Box B Chief/Asst. Chief, Budget 22 Special Budget to Support request for release X of funds 23 Financial Statement and Schedules a. Certified Correct by Chief, Accounting b. Approved by X 24 Request for issuance of Cash Allocation X 25 Tax Remittance Advice X 26 Request for copies of Journal Vouchers from X Bureau of Treasury 27 Notice of Transfer of Cash Allocation (NTA) X 28 Fiscal Agency Service (FAS) for official X travel abroad 29 Disbursement Voucher a. Box A Chief/Asst. Chief/Section Chief, Accounting b. Box B 1. above P3M X 2. P3M below X c. Box C GSD, Payee 30 Consolidated Trial Balance Supporting Chief, Accounting Statements of National Office and Regional Offices 31 Certification of Availability of Funds Chief, Accounting 32 Reconciliation Statement (encashed Tax Chief, Accounting Refund Notices, Treasury/Agency Accounts and Current Accounts of the Bureau) 33 Report of Disbursements X II Procurement Division 1 Terms of Reference (TOR) and Approved Budget for Contract (ABC) a. Prepared by Concerned Office b. Recommended by Concerned ACIRs c. Approved by Concerned DCIRs 2 Schedule of Requirements and Technical Project Proponent Specifications 3 Annual Procurement Plan a. Prepared by Head, BAC Secretariat b. Recommended by BAC Chairman c. Approved by X 4 Pre-repair Inspection Report a. Prepared by Chief of Requisitioning Office b. Approved by Inspection & Acceptance Committee 5 Purchase Request for the procurement of supplies, materials, forms, equipment and other services (Amount not exceeding P500,000.00) a. Requested by Chief of Requisitioning Office b. Approved by X 6 Request for Quotation (RFQ) Chief, Procurement a. From Exclusive Distributor/Manufacturer Division a. From Authorized Gov't. Instrumentalities/Entities a. From various Suppliers/Contractors 7 Obligation Request Chief, Procurement a. Petty Cash Fund Division 8 Abstract of Quotations Chief, Procurement Division 9 Certificate of Emergency Purchase Chief, Procurement Division 10 Certificate of no suitable substitute of substantially Chief, Procurement the same quality are available for the supplies/ Division materials/equipment which are exclusively manufactured and distributed (GAAM) Vol. 1. Sec. 443) a. Issued by b. Noted by X 11 Invitation to Bid (ITB) Chairman, BAC 12 Request for Publication (ITB) Chief, Procurement Division 13 Request for Publication (Revenue Regulations, Zonal Valuations & Others) a. Requested by Concerned Office b. Approved by X 14 Result for Bidding BAC a. Technical Component (Envelope 1) a. Financial Component (Envelope 2) 15 Abstract of Bids as Read BAC Head, TWG Project Proponent Observer 16 Abstract of Bids as Calculated BAC Head, TWG Project Proponent Observer 17 Bid Evaluation Report TWG BAC Secretariat 18 Post-Qualification Evaluation Report TWG BAC Secretariat Project Proponent 19 Post-Qualification Evaluation Summary Report TWG BAC Secretariat 20 BAC Resolutions 1. Failure of Bidding a. Recommended by BAC b. Approved by X 2. Extension of existing contract a. Recommended by BAC b. Approved by * Non-IT and Non-TRA Projects X * IT Projects (Non-TRA) DCIR-ISG * TRA Projects DCIR-TRAG 3. Award a. Recommended by BAC b. Approved by Above P20M MANCOM Above P12M to P20M X P12M and below * Non-IT and Non-TRA Projects X * IT Projects (Non-TRA) DCIR-ISG * TRA Projects DCIR-TRAG 4. Adapting the alternative methods of procurement including government agencies and instrumentalities a. Recommended by BAC b. Approved by Above P20M MANCOM Above P12M to P20M X P12M and below * Non-IT and Non-TRA Projects X * IT Projects (Non-TRA) DCIR-ISG * TRA Projects DCIR-TRAG 21 Notice of Award, Notice of Extension, Contracts/ Purchase Orders/Job Orders, Agency Procurement Request (APR), Request for Printing & Binding (RPB), Obligation Request and NTP (including gov't. agencies & instrumentalities) Above P12M X P12M and below * IT Projects (Non-TRA) DCIR-ISG * TRA Projects DCIR-TRAG * Non-IT and Non-TRA Projects Above P3M to P12M X Above P500,000 to P3M X P500,000 and below X 22 Notice of Post-Qualification/Post-Disqualification Chairman, BAC 23 Notification of Bidding Results Chairman, BAC III General Services Division/Accountable Forms Division/ Property Division 1 Obligation Request a. Utilities e.g. , Electricity/water Chief, GSD b. Bureau of Treasury, etc. Chief, GSD c. LTO, GSIS, etc. Chief, Property Division d. Petty Cash Fund Chief, Property Division e. Lease Purchase X 2 Pre-Repair Inspection Report Inspection and Acceptance Committee 3 Approval of RIS for issuance from stocks a. Goods and Supplies Chief, Property Division b. Accountable Forms Chief, AFD c. Equipment and Vehicles (Issuance and X Re-issuance) 4 Deployment of New Equipment to be purchased/ procured/acquired by donation and for distribution to all offices IT: a. Prepared and submitted by ACIR, ISOS b. Recommended by DCIR, ISG c. Approved by X d. Distributed by Chief, Property Division Non IT: a. Prepared by Chief, Property Division b. Submitted by X c. Recommended by X d. Approved by X e. Distributed by Chief, Property Division 5 Authority to Dispose a. Obsolete, cancelled or damaged accountable forms Recommending Approval National/Regional Office Committee on Disposal of Approved Accountable Forms a. National Office X b. Regional Office Regional Director b. Unserviceable properties and equipment Recommending Approval Nat'l/Reg'l Committee on Disposal of Unserviceable Properties & Approved Equipment a. National Office X b. Regional Office Regional Director 6 Disposal of unserviceable Properties & Equipment thru Public Bidding 1. Authority to dispose unserviceable properties and equipment 2. Appraised Value of unserviceable properties and equipment Recommending Approval Nat'l/Reg'l Committee on Disposal of Unserviceable Properties & Equipment Approved a. National Office X b. Regional Office Regional Director 3. Invitation to Bid Nat'l/Reg'l Committee 4. Notice of Award on Disposal of Unserviceable Properties & Equipment 7 Plan layout for repairs/rehabilitation/electrical and cabling a. Prepare and checked Chief, GSD b. Recommending Approval Chief, Requisitioning Off. c. Approved X 8 Application for relief from accountability for losses of funds, properties and accountable forms Accountable Officer a. Requested By Head of Office of b. Recommended by Accountable Officer c. Indorsed to COA X 9 Inventory and Inspection Report of Unserviceable Nat'l/Reg'l Disposal Property Committee 10 Memorandum to Chief, GSD to withdraw from the X Trust Fund under One-Appeal Plan 11 Space Allocation of Offices in the National Office X 12 Scope of Work/Estimate for rehabilitation or repair of buildings within NO premises Chief, Requisitioning a. Requested By Office b. Determination, Scope of Work & Cost Estimate Chief, GSD c. Approved X 13 Reports on checks issued and cancelled Certified Correct By Cashier, GSD 14 Advice on Checks Issued and Cancelled a. Certified Correct By Chief, GSD b. Approved By X 15 Commercial Checks/MDS Checks (for payment of approved vouchers/payrolls) Signing: - above P10,000.00 Chief, GSD Alternate Asst. Division Chief - P10,000.00 and below Cashier, GSD Alternate Asst. Chief, GSD Counter Signing: - above P10,000.00 X Alternate X - P10,000.00 and below Chief, GSD Alternate X 16 Authority to Debit Amount (ADA) a. Signed By Chief, GSD b. Countersigned By X Alternate X 17 Daily Summary of Supplies and Materials Issued Chief, Property & AFD 18 Report of Waste Material Chief, Property Division 19 Surety Bond a. Application Chief, GSD b. Cancellation Chief, GSD 20 Fidelity Bond a. Prepared by Chief, GSD b. Request for Bonding and or Cancellation of Bond of Accountable Officials & Employees X 21 Inventory Report/Stock Position Report/Transit Invoice covering shipment a. Furnitures, equipment, forms and supplies Chief, Property Division b. Accountable Forms Chief, AFD 22 Certification of actual performance of service Chief, GSD providers (except ISG) 23 Request for Inspection by Inspection and Acceptance Committee (IAC) and COA a. Goods, equipment, forms and services Chief, Property Division b. Accountable Forms Chief, AFD 24 Inspection and Acceptable Committee Report a. Goods, equipment, forms and services Inspection & Acceptance Committee b. Accountable Forms b.1. Forms printed by APO Production Unit, Inc./ Committee to National Printing Office (NPO) Supervise Printing of Accountable Forms b.2. Forms printed by Bangko Sentral ng Pilipinas Inspection & Acceptable Committee 25 Approval of RMC on losses/missing accountable forms X 26 Request for Approval/Comments of the Specification of Accountable Forms a. Signed By Chief, AFD b. Noted By X 27 Certificate of destruction of obselete, cancelled or Committee on damaged accountable forms Disposal of Accountable Forms 28 Annual Physical Inventory Report of Accountable Committee to Forms Supervise Printing of Accountable Forms 29 Inventory Report of Obselete, Cancelled and Committee to Damaged Accountable Forms Supervise Printing of Accountable Forms IV Records Management Division 1 Certified true copies of the following: - Tax Amnesty Returns/Statement of Assets, Chief, RMD Liabilities & Networth filed with RMD - Documents (on file with RMD) requested by Chief, RMD taxpayers, duly authorized officials of the Bureau - All Administrative issuances Chief, RMD 2 Request for authority to dispose valueless records from the National Archives of the Phils. - Certified for disposal by X Chief, RMD