Delegation of Authority to Approve and Sign Audit Reports for TY Ended Dec. 31, 1998 and Prior Years by LTS and LTDOs

January 4, 2002 REVENUE DELEGATION AUTHORITY ORDER NO. 01-02 SUBJECT : Delegation of Authority to Approve and Sign Audit Reports for the Taxable Year Ended December 31, 1998 and Prior Years by the Large Taxpayers Service (LTS), including the Large Taxpayers District Office (LTDO), Amending Revenue Delegation Authority Order (RDAO) No. 2-2001 TO : All Internal Revenue Officers and Employees and Others Concerned I. Delegated Authority In order to expedite the issuance of Notices for Informal Conference, Pre-Assessment Notices (PAN) and Final Assessment Notices (FAN), and thereby hasten the collection of deficiency internal revenue taxes for the taxable year ended December 31, 1998 and prior years of cases handled by the LTS and LTDO, the approval and signing of the revenue officers' audit reports is hereby delegated to the Assistant Commissioner, Large Taxpayers Service (ACIR-LTS), or in her absence or written instruction, the Head Revenue Executive Assistant (HREA) concerned. II. Payment of Deficiency Tax Payments for deficiency taxes resulting from audits of 1998 returns shall only be accepted after the dockets or reports of investigation have been approved by the ACIR-LTS, or the HREA concerned, and the taxpayer has signed an agreement form manifesting or enunciating his/its agreement to the deficiency tax/es assessed after audit or investigation. III. Post-Audit Any superior office, in the exercise of its supervisory powers, may conduct or order a post audit of the outputs of the delegated authority herein. IV. Effectivity Clause This RDAO shall take effect immediately upon approval. (SGD.) REN G. BAEZ Commissioner of Internal Revenue