Delegation of Authority to Approve and Sign Audit Reports for the Taxable Year 1999 by the Large Taxpayers Service (LTS), including the Large Taxpayers District Offices (LTDOs), Amending Revenue Delegation Authority Order (RDAO) Nos. 2-2001 and 1-2002.

August 8, 2002 REVENUE DELEGATION AUTHORITY ORDER NO. 06-02 SUBJECT : Delegation of Authority to Approve and Sign Audit Reports for the Taxable Year 1999 by the Large Taxpayers Service (LTS), including the Large Taxpayers District Offices (LTDOs), Amending Revenue Delegation Authority Order (RDAO) Nos. 2-2001 and 1-2002 TO : All Internal Revenue Officers and Employees and Others Concerned I. Delegated Authority In the light of the issuance of Executive Order No. 114 which seeks to transform the Bureau to a taxpayer-focused agency and which, undoubtedly, will definitely keep the Office of the Deputy Commissioner of Internal Revenue, Operations Group (DCIR-OG) busy and occupied during the transitory period, and in order to expedite the issuance of Notices for Informal Conference, Pre-Assessment Notices (PAN) and Final Assessment Notices (FAN) and thereby hasten the collection of deficiency internal revenue taxes on all prescribing audit cases handled by the LTS and the LTDOs which are still pending final disposition, the approval and signing of the revenue officers' audit reports is hereby delegated to the Assistant Commissioner, Large Taxpayers Service (ACIR-LTS). II. Payment of Deficiency Tax/es Payments for deficiency taxes resulting from the audits mentioned above shall only be accepted after the dockets or reports of investigation have been approved by the ACIR-LTS and the taxpayer has signed an agreement form manifesting or enunciating his/its agreement to the deficiency tax/es assessed as a result of the tax audit or investigation. III. Post-Audit Any superior office, in the exercise of its supervisory powers, may, at any time, conduct or order a post audit of the outputs of the delegated authority herein. IV. Effectivity Clause This RDAO shall take effect immediately upon approval. (SGD.) REN G. BAEZ Commissioner of Internal Revenue