Delegation of Authority to the Asst. Commissioner, Legal Service to Sign Rulings with Established Precedents

March 27, 2002 REVENUE DELEGATION AUTHORITY ORDER NO. 04-02 SUBJECT : Further Delegation of Authority to the Assistant Commissioner, Legal Service to Sign Rulings with Established Precedents TO : All Internal Revenue Officers and Others Concerned SECTION 1 . Objective . This Order is issued to expedite actions on cases and documents with established precedents from the International Tax Affairs Division (ITAD) pursuant to Section 7 of the National Internal Revenue Code of 1997. SECTION 2 . Delegation of Authority . The Assistant Commissioner, Legal Service is hereby authorized to sign all rulings and actions from the International Tax Affairs Division that are clearly covered by precedent rulings and guidelines as well as pertinent issuances on the subject. The Commissioner or the Deputy Commissioner for Legal and Inspection Group may, motu proprio , reverse, modify or alter any such ruling issued by the Assistant Commissioner, Legal Service, at any time after its issuance if he determines the same not to be in accordance with the established precedent rulings or pertinent tax laws and revenue issuances, but after due notice to the taxpayer and in accordance with Section 246 of the Tax Code of 1997, without prejudice, however, to administrative sanctions relative to such actions. SECTION 3 . Effectivity . This revenue delegation authority order shall take effect immediately upon approval. SIcEHD (SGD.) REN G. BAEZ Commissioner of Internal Revenue