Delegation of Authority to Approve and Sign Documents Processed by LTS and LTDOs

June 21, 2001 REVENUE DELEGATION AUTHORITY ORDER NO. 02-01 SUBJECT : Delegation of Authority to Approve and Sign Various Accountable Forms, Notices, Permits, Reports and Other Documents Processed by the Large Taxpayers Service (LTS), including the Large Taxpayers District Office (LTDO) TO : All Internal Revenue Offices and Employees and Others Concerned I. Delegated Authority Pursuant to Section 7 of the National Internal Revenue Code of 1997, the authority of the Commissioner of Internal Revenue to sign various accountable forms, notices, reports, permits and other documents processed by the LTS, including the LTDO, is hereby delegated to designated officials as follows: A. The Deputy Commissioner for Operations is authorized to approve and sign the following: 1. Audit Notice (AN)/Letter of Authority (LA) and corresponding tax docket, Mission Order and corresponding tax docket, and Tax Verification Notice (TVN) docket (except dockets covering specific or short audit of Refund/TCC cases); 2. Audit reports or reports of investigation attached to the Notice for Informal Conference or Post-Reporting Notice; and 3. Audit reports or reports of investigation attached to the Pre-assessment Notice (PAN)/Final Assessment Notice (FAN) (except for computer-generated (RPS) assessment); B. The Assistant Commissioner, Large Taxpayers Service, or in her absence or upon written instruction, the HREA concerned is authorized to sign the following: 1. Tax Verification Notice (TVN); 2. Computer-generated Assessment Notice/RPS Assessment involving computer error); 3. Refund/TCC arising from erroneous payments, illegally collected taxes, or pursuant to special laws involving factual issues, whether processed through TVN or Audit Notice/Letter of Authority; 4. Refund/TCC of Embassies; 5. Excise Tax Credit Certificate (Excise-TCC)/Refund; 6. VAT Refund/TCC, whether thru TVN or Audit Notice/Letter of Authority; 7. Tax Debit Demo issued to taxpayers under the jurisdiction of LTS (except LTDO cases); 8. Denial of request for refund/TCC; 9. WDL/Garnishment, Notices of Tax Liens, Constructive Distraint, Seizure and Levy and lifting thereof (except LTDO cases which are to be signed by the Chief, LTDO); 10. Waiver of the Statute of Limitations duly signed by the taxpayer or authorized representative; 11. Authority to Release Imported Goods (ATRIG); 12. Permit: a. To use Computerized Accounting system or any component thereof; b. To use Cash Register Machine (CRM); c. To use Point-of-Sale Machine (POS); d. Regular and Special permits issued to excise taxpayers. 13. Authority to Print (ATP) invoices and receipts; 14. Certificate Authorizing Registration (CAR)/Tax Clearance Certificate (TCL) for transactions involving shares of stock, and real property where taxpayer is allowed by the Commissioner to file the return with the LTS or LTDO; 15. Extension of submission/compliance with the following: a. Inventory list; b. Registration of books of accounts; c. Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF); d. Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax (BIR Form No. 1604-E); 16. Notice for Informal Conference or Post Reporting Notice issued after the audit findings have been approved by the Deputy Commissioner-Operations Group; aSIATD 17. Pre-assessment Notice/Final Assessment Notice, together with Demand Letter, issued after the audit reports of investigation have been approved by the Deputy Commissioner-Operations Group; 18. Termination letter issued after the audit reports of investigation have been approved by the Deputy Commissioner-Operations Group. Item Nos . 12, 13, 14 and 15 may be delegated to the concerned Division Chief in the National Office . Nonetheless, for LTDO cases, Items 1, 2, 7, 9, 10, 12, 13, 14 and 15 above shall be signed by the Chief, or the Assistant Chief, LTDO, in the absence of the former . II. Payment of Deficiency Tax and Review of Dockets Payments for deficiency taxes resulting from audits covered by Audit Notice/Letter of Authority, TVN, or Mission Order shall only be accepted after the dockets or reports of investigation have been approved by the Office of the Deputy Commissioner-Operations 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. Records or Registers to be kept by LTS and LTDO 1. Audit Notice/LA Register; 2. TVN Register; 3. Mission Order Register; 4. TCC Register; 5. TDM Register; 6. Record of Refund Issued; 7. Record of Assessment Notice Issued (From Form 40); 8. Record of WDL/Garnishment, Notices of Constructive Distraint, Notice of Tax Liens, Levy, Seizure and Lifting of Warrants and Notice Issued; 9. ATCA Register; 10. ATRIG Release Register; 11. CAS Permit Register; 12. CRM Permit Register; 13. POS Machine Permit Register; 14. Permit to Operate as an Excise Establishment; 15. Record of Permit to Export by Excise Taxpayers; 16. Record of Permit to Import by Excise Taxpayers; 17. Permit to Denature Alcohol; 18. Record of Permit to Commingle under Section 157; 19. Records of Permit to Destroy/Dispose Waste Materials or Inventories; 20. Permit to Dispose Equipment Used in the Production of Items Subject to Excise Tax; 21. Permit to Construct Plant to be Used in the Production of Items Subject to Excise Tax; and 22. Records of Other Special Permits. IV. Reports Reports under existing issuances shall be submitted to the Assistant Commissioners, Assessment Service, Collection Service, Taxpayer Assistance Service and Deputy Commissioner-Operations Group. V. Post-Audit Any superior office, in the exercise of its supervisory powers, may conduct a post audit of the outputs of offices under its jurisdiction. VI. Transitory Provisions Cases with deficiency tax assessments already paid prior to review in the Office of the Deputy Commissioner shall still be subject to review. Provided , however, that the review and approval of assessments and paid cases for the taxable year ended December 31, 1997 and prior years shall be subject to the review and approval of the officers mentioned in Item I (B) hereof. Cases pending with other offices upon the effectivity of this Order shall be forwarded to the concerned office as provided for in Item I above for appropriate action. DCASEc VII. Repealing Clause All existing revenue memorandum circulars, orders and other issuances inconsistent herewith are hereby repealed, modified or amended accordingly. VIII. Effectivity Clause This revenue delegation authority order shall take effect immediately upon approval. (SGD.) REN G. BAEZ Commissioner of Internal Revenue