Delegation of Authority to Process, Review and Evaluate Applications for Centennial Taxpayer Recognition Program

January 30, 2007 REVENUE DELEGATION AUTHORITY ORDER NO. 01-07 SUBJECT : Delegation of Authority to Process, Review and Evaluate Applications for Availment of the Centennial Taxpayer Recognition Program (CTRP) as Implemented by Revenue Memorandum Order (RMO) No. 7-2004, as Amended TO : All Internal Revenue Officials, Employees and Others Concerned I. Objective This Order is issued to expedite the processing and approval of the Centennial Taxpayer Recognition Awards pursuant to Section 7 of the National Internal Revenue Code of 1997 in relation to RMO No. 7-2004. II. Delegated Authority The authority of the Commissioner of Internal Revenue to sign the Centennial Honor Taxpayer's Card which was replaced by the Centennial Certificate (BIR Form No. 100) for CTRP is hereby delegated to the Regional Director and the Assistant Commissioner, Large Taxpayers Service. III. Processing, Evaluation and Review of the CTRP Availment 1. Prior to transmittal of the applications and supporting documents to the office of the Regional Director/Office of the Assistant Commissioner-Large Taxpayers Service (ACIR-LTS), the Revenue District Office (RDO) or the concerned office under the LTS shall verify and evaluate the said application. Based on the evaluation made, the Revenue District Officer/Chief of the Division under the LTS shall prepare the necessary recommendation, whether the CTRP availment is granted or not. Under said instances, the basis for which the Centennial Recognition Award will be accorded or not and whether or not the taxpayer is entitled to the privilege of last priority in audit and investigation must be indicated in the report. 2. The Assistant Regional Director (ARD)/Head Revenue Executive Assistant (HREA)-LTS shall review the applications and shall prepare the corresponding Centennial Certificate, stated in Item No. IV of this Order, based on the result of the review. The CTRP docket together with the Centennial Certificate shall then be forwarded to the Regional Director/ACIR-LTS for approval and signature. IV. Issuance of Centennial Certificate Upon recommendation of the RDO/Chief of LTS Divisions and the ARD/HREA-LTS, the Centennial Certificate shall be issued by the concerned Regional Director/ACIR-LTS as follows: 1. Centennial Certificate (Annex "A") for taxpayers entitled to the privilege of last priority in audit and investigation having availed and qualified for recognition under the CTRP as a top one thousand (1,000) taxpayer. 2. Centennial Certificate (Annex "B") for taxpayers entitled to the privilege of last priority in audit and investigation having availed and qualified for recognition under the CTRP as a top one thousand (1,000) taxpayer with additional voluntary payment. 3. Centennial Certificate (Annex "C") for taxpayers entitled to the privilege of last priority in audit and investigation having availed and qualified for recognition under the CTRP with additional voluntary payment. 4. Centennial Certificate (Annex "D") for taxpayers who participated in the CTRP and voluntarily shared additional payments but did not qualify for the last priority in audit and investigation. DAESTI V. Effectivity This Order shall take effect immediately. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue ANNEX A CENTENNIAL CERTIFICATE ANNEX B CENTENNIAL CERTIFICATE ANNEX C CENTENNIAL CERTIFICATE ANNEX D CENTENNIAL CERTIFICATE