Delegation of Authority to Institute Civil and Criminal Actions to Recover Taxes or Enforce Fines, Penalties or Forfeitures

March 1, 2007 REVENUE DELEGATION AUTHORITY ORDER NO. 02-07 SUBJECT : Delegation of Authority with Regard to Institution of Civil and Criminal Actions/Cases to Effect Recovery of Taxes or the Enforcement of Any Fine, Penalty or Forfeiture Under the T ax Co de, with Regard to the Defense/s of the Bureau of Internal Revenue in Cases/Actions Instituted Against it, and with Regard to Other Cases TO : All Internal Revenue Officers and Others Concerned I. Delegated Authority Pursuant to Section 7 of the Tax Reform Act of 1997 ("Tax Code") authorizing the Commissioner of Internal Revenue ("CIR") to delegate the powers vested in him under the Tax Code, his authority is hereby delegated to officials of the BIR, with regard to the institution of civil, administrative and criminal actions/cases for among others, the recovery of taxes or the enforcement of any fine, penalty or forfeiture under the Tax Code, with regard to defenses of the Bureau of Internal Revenue ("BIR") with respect to cases instituted against it, and with regard to other cases, as follows: aSIAHC A. The Deputy Commissioner for Legal and Inspection Group is authorized to approve and sign the following: 1. Verify complaints and certify against forum shopping in civil actions for collection of taxes to be instituted by the National Office of the BIR with the courts, or quasi-judicial bodies such as, but not limited to, the Department of Justice with respect to cases against another government agency or instrumentality including government-owned and controlled corporations; 2. Verify petitions for review or other pleadings which are required to be verified, and certify against forum shopping, in cases of appeal from court decisions or decisions of quasi-judicial bodies, such as, but not limited to, appeals to the Secretary of Justice or the Office of the President, with respect to cases against another government agency or instrumentality including government-owned and controlled corporations, involving civil actions for collection of taxes to be instituted by the National Office or any taxpayer or third party against the BIR; 3. Sign approvals and referral letters to authorize the institution of criminal actions/cases for the National Office of the BIR as required by Section 220 thereof, with the Department of Justice or Prosecutor's Office or other quasi-judicial bodies for preliminary investigation and consequently, the filing of information in courts, involving violations of the provisions of the Tax Code; Provided, however that with respect to the institution of criminal actions/cases developed or to be filed under the Run After Tax Evaders (RATE) Program of the BIR in the National Office, the approvals and referral letters thereon shall be signed by the Commissioner after the Deputy Commissioner for the Legal and Inspection Group shall have reviewed the same together with the complaint-affidavit and other relevant documents; aCATSI 4. Verify petitions for review, comments or other pleadings, and/or certify against forum shopping, with respect to cases involving appeals of criminal actions from the decisions of the State or DOJ Prosecutors or the Secretary of Justice, decisions of the courts or decisions of other quasi-judicial bodies, including those filed under the RATE Program of the BIR in the National Office, that involve violations of the provisions of the Tax Code; 5. Sign approvals and referral letters to authorize the institution of actions/cases, verify complaints and other pleadings and/or certify against forum shopping, with respect to such other cases, i.e .,civil, criminal, or other cases of whatever kind and nature, to pursue and/or defend the interests of the BIR concerning those affecting the operations in general of the National Office, with the courts or quasi-judicial bodies. B. The Regional Directors are likewise authorized to approve and sign the same documents as mentioned above, with respect to civil, administrative and criminal actions/cases and other cases of whatever kind and nature, emanating from their respective Regional Offices, with the courts, government agencies or quasi-judicial bodies, pursuant to, and consistent with, the functions of their office as defined under Revenue Administrative Order No. 10-2000, including those cases developed for filing under the Run After Tax Evaders (RATE) Program of the BIR within their respective regional offices, if not referred to the National Office for filing. II. Other Signatories In order that the interests of the BIR may not be prejudiced, in the absence of said delegated officials above, or as may be necessitated by circumstances or as may be directed by the CIR, the officials next-in-rank to the Deputy Commissioner for Legal and Inspection Group and/or the concerned Regional Director, as the case may be, are hereby authorized to sign the above documents. Furthermore, the delegated authority under this Order notwithstanding, the CIR may at any time, require that he be the signatory to the afore-mentioned documents. III. Repealing Clause All existing revenue delegation authority orders, revenue memorandum circulars, orders and other issuances which are inconsistent herewith are hereby repealed, modified or amended, accordingly. IV. Effectivity Clause This Order shall take effect immediately upon approval hereof. Accordingly, all internal revenue officers and others concerned are requested to give this Order as wide a publicity as possible. EaSCAH (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue