Amendment to RDAO No. 2-01 Re: Documents Processed by LTS and LTDOs

May 8, 2003 REVENUE DELEGATION AUTHORITY ORDER NO. 03-03 SUBJECT : Amending Revenue Delegation Authority Order No. 2-01 Relative to the 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 Officers and Employees and Others Concerned I. Delegated Authority In consonance with Executive Order No. 275 and 306, Large Taxpayers Service shall now be directly under the supervision of the Commissioner . 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 as provided under RDAO No. 2-2001 is hereby amended and delegated to designated officials as follows: A. The Deputy Commissioner-Officer-in-Charge, Large Taxpayers Service 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 Deputy Commissioner-Officer-in-Charge, 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 ( i.e. , 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 memo 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 stocks, 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); e. Summary list of sales and purchases under existing regulations. SHEIDC 16. Notice for Informal Conference or Post Reporting Notice issued after the audit findings have been approved by the Deputy Commissioner-Officer-in-Charge, Large Taxpayers Service ; 17. Pre-Assessment Notice/Final Assessment Notice, together with Demand Letter, issued after the audit reports or reports of investigation have been approved by the Deputy Commissioner-Officer-in-Charge, Large Taxpayers Service ; 18. Termination letter issued after the audit reports or reports of investigation have been approved by the Deputy Commissioner-Officer-in-Charge, Large Taxpayers Service ; 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 of 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-Officer-in-Charge, Large Taxpayers Service ; 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 Notices 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 Taxpayer; 16. Record of Permit to Import by Excise Taxpayer; 17. Permit to Denature Alcohol; 18. Record of Permit to Commingle under Section 157; 19. Record 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. Transitory Provisions For continuity of action, terminated cases with deficiency tax assessments for taxable year 1999 and prior years, already paid on or before May 30, 2003 , shall be subject to review and approval by the incumbent Assistant Commissioner-Large Taxpayers Service [even after his assumption to duty as Regional Director of Revenue Region No. 7, Quezon City] and, for taxable years 2000 and 2001 by the Deputy Commissioner-Operations. Thereafter, review and approval of assessments/paid cases shall be by the Deputy Commissioner-Officer-In-Charge, Large Taxpayers Service . V. Repealing Clause All existing revenue memorandum circulars, orders and other issuances inconsistent herewith are hereby repealed, modified or amended accordingly. VI. Effectivity Clause This revenue delegation authority shall take effect on June 1, 2003. AcSCaI (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue