Delegation of Authority to Issue and Sign Certificate of Exemption for Audit/Investigation for Availments of the No Audit Program as Implemented by Revenue Regulations No. 6-2005, as amended

January 18, 2006 REVENUE DELEGATION AUTHORITY ORDER NO. 01-06 SUBJECT : Delegation of Authority to Issue and Sign Certificate of Exemption for Audit/Investigation for Availments of the No Audit Program as Implemented by Revenue Regulations No. 6-2005, as Amended TO : All Internal Revenue Officials, Employees and Others Concerned I. Objective This order is issued to expedite the processing, approval and issuance of Certificate of Exemption for audit/investigation for applications on NAP availments pursuant to Section 7 of the National Internal Revenue Code of 1997. II. Delegated Authority The authority of the Commissioner of Internal Revenue to sign the Certificate of Exemption from Audit/Investigation on NAP availments is hereby delegated to the Regional Director and the Assistant Commissioner, Large Taxpayers Service. III. Processing, Evaluation and Review of Application for Availment of the No Audit Program 1. Prior to transmittal of the NAP application and supporting documents to the Office of the Assistant Regional Director/Office of the Head Revenue Executive Assistant-Large Taxpayers Service (HREA-LTS),the Revenue District Office or concerned Office under the LTS shall verify and evaluate the said application. Based on the evaluation made, the RDO/Chief of the Division under the LTS shall prepare a recommendation for issuance of Certificate of Exemption from Audit/Investigation, in case of full compliance, or a recommendation for issuance of Notice of Disqualification in case the NAP application is deficient. Under said instances, the reason(s) for the disqualification must be indicated in the report. 2. The Assistant Regional Director/HREA-LTS shall review the NAP applications and shall prepare the corresponding Certificate of Exemption for Audit/Investigation or Notice of Disqualification, as the case may be, and forward the NAP docket to the Regional Director/Assistant Commissioner, Large Taxpayers Service for approval and signature. aEAIDH IV. Repealing Clause All revenue memorandum orders and other issuances inconsistent herewith are hereby modified or repealed accordingly. V. Effectivity This Order shall take effect immediately. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue