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

February 7, 2004 REVENUE DELEGATION AUTHORITY ORDER NO. 03-04 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 Offices (LTDOs), Amending Revenue Delegation Authority Order (RDAO) No. 3-2003 TO : All Internal Revenue Officers and Employees and Others Concerned I. Delegated Authority To further improve the quality of Large Taxpayers' administration and to expedite the delivery of services to taxpayers, the authority to approve and sign various accountable forms, notices, permits, reports and other documents is hereby delegated from the Deputy Commissioner, Officer-In-Charge, Large Taxpayers Service (LTS), to the concerned LTS officials, as follows: A. The Head Revenue Executive Assistant (HREA) is authorized to approve and sign the following: A.I HREA, Excise Group 1. Regular (Continuing) and Special Permits Issued to Taxpayers, for Excise Tax purposes; 2. Denaturing of Alcohol: a. Memorandum for the designation of Large Taxpayers Field Operations Division (LTFOD), Excise Tax Area (EXTA) and Large Taxpayers Assistance Division (LTAD) II personnel to witness and supervise the denaturing of alcohol (except for assignments requiring travels thru airplane); b. Approval of Initial/Final Reports on the Denaturing Activity. 3. Non-payment of Excise Tax due on Quarry Resources: a. Audit Reports and Notices of Assessment Issued to Taxpayers due to non-payment of excise tax on quarry resources; and b. Notification to the concerned Regional Offices regarding report of investigation on quarry resources. 4. Excise Taxes due on untaxed alcohol and tobacco products found during Tax Compliance Verification Drives (TCVDs): a. Approval of Reports on the Issuance of a Final Assessment Notice to the concerned taxpayer; and b. Final Assessment Notice, and the corresponding Audit Result Form (BIR Form No. 0401). 5. Conversion/Use of Storage Tanks: a. Approval of Report on Requests for Temporary Conversion/Use of Storage Tanks/Underbond Tanks; and b. Permit to Temporarily Convert/Use Storage Tanks/Underbond Tanks. 6. Permit to Operate as Dealers, Traders of Denatured Alcohol: a. Approval of Reports on Requests for Permit to Operate as a Dealer/Trader of Denatured Alcohol; and b. Permit to Operate as a Dealer/Trader of Denatured Alcohol. 7. Change of Labels: a. Approval of Reports on Requests for Change of Labels; and b. Permit to Change Labels of Cigarette, Alcohol and Liquor Brands. 8. Permits to Deliver Tax-Free Petroleum Products to PEZA enterprises: a. Approval of Reports on Requests for Permits (or renewal of permits) for the delivery of tax-free petroleum products to PEZA-registered Enterprises; and b. Permit to Sell Tax-Exempt Petroleum Products to PEZA-Registered Enterprises. 9. Approval of Report on the Disposal of Waste Materials; 10. Permit to Engage in Business as an Importer of Excisable Products: a. Approval of the request for issuance of a Permit to Operate as Importer of Excisable Goods; b. Permit to Operate as Importer of Excisable Goods; and c. Approval of Original/Revised Plat and Plan. A.II HREA, Excise Group/HREA, Regular Group 1. Transmittal of closed cases/dockets by the Large Taxpayers Service to the Records Division; 2. Approval of Report on the Inventory Destruction Due to Obsolescence, Spoilage, etc. (with "Value" Inventory). A.III HREA, Administrative and Enforcement Group 1. Tax Debit Memo (TDM) to taxpayers under the jurisdiction of the Large Taxpayers Service (except LTDOs' TDMs which are to be signed by the Chief, LTDO); 2. Notices to Non-Compliant Taxpayers in the Submission of Transcript Sheets of Official Register Books (ORBs). B. The Chief, Large Taxpayer Assistance Division I/II/Large Taxpayers District Office is authorized to sign the following: 1. Authority to Release Imported Goods; 2. 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); and d. Transactional Permits for Excise Tax purposes. 3. Schedule of Attachments in the Use of Computerized Accounting System Permit; 4. Authority to Print (ATP) Invoices and Receipts; 5. Extension of the Deadlines for the submission of/compliance with: a. Inventory Lists; b. Registration of Books of Accounts; c. Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes (BIR Form 1604-CF); d. Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding Tax (BIR Form 1604-E); e. Summary Lists of Sales and Purchases under Existing Regulations; and f. List of Regular Suppliers. 6. Use of Loose-Leaf Invoices, Official Receipts, Books of Accounts and Other Accounting-related documents and records: a. Permit to Use Loose Leaf Invoices, Receipts, Books of Accounts and other Accounting-related documents and records; and b. Approval of Reports on Applications for Authority to Use Loose-Leaf Invoices, Official Receipts, Books of Accounts and Other Accounting-related documents and records. 7. Specification on Change Labels of Cigarette, Alcohol and Liquor Brands (same as what is stated in the Permit); 8. Certification Attesting to the Disposal of Waste Materials After Approval of Report ; 9. Manufacturer's/Importer's Surety Bond for Excise Tax Purposes: a. Acceptance/Approval of the Surety Bond; and b. Transmittal for Registration of Surety Bond to the General Services Division. C. The Chief, Large Taxpayer Audit and Investigation Division I/II and Large Taxpayer District Office: 1. Acceptance of Waiver of the Defense of Prescription; 2. Certificates Authorizing Registration (CARs)/Tax Clearance Certificates (TCL) for transactions involving shares of stock and real properties, where the taxpayer is allowed by the Commissioner of Internal Revenue to file the return with the Large Taxpayer Service or the LT District Office; 3. Certificates of Inventory Destruction Due to Obsolescence, Spoilage, etc. (with "Value" Inventory) After Approval of Report; 4. Approval of applications for VAT Zero-Rate. D. The Chief, Large Taxpayer Programs Division 1. Report on Compliance in the Submission of Transcript Sheets of Official Register Books (ORBs); II. Repealing Clause All existing revenue memorandum circulars, orders and other issuances inconsistent herewith are hereby repealed, modified or amended accordingly. III. Effectivity Clause This RDAO shall take effect immediately upon approval. ESTaHC (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue