Amending Item I (A) of RDAO No. 4-2007 Re: Documents Processed by LTS and LTDOs

August 13, 2007 REVENUE DELEGATION AUTHORITY ORDER NO. 07-07 SUBJECT : Amending Item I (A) of Revenue Delegation Authority Order (RDAO) No. 4-2007, 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 Offices (LTDOs) TO : All Internal Revenue Officers, Employees and Others Concerned I. Delegated Authority In order to expedite the issuance of Preliminary Assessment Notices (PAN) and Final Assessment Notices (FAN) and thereby hasten the collection of deficiency internal revenue taxes, the authority of the Commissioner to approve and sign the herein enumerated documents, accountable forms, notices, reports and permits and other documents processed by the LTS, including LTDOs, which were delineated under RDAO No. 4-2007, is likewise hereby delegated to the Assistant Commissioner, LTS or to the concerned Head Revenue Executive Assistant, in the absence of the former, as follows: CITSAc 1. Letter of Authority (LA)/Audit Notices (AN)/Mission Orders (MO); 2. Audit Reports (Revenue Officers Memorandum Reports and BIR Form No. 0500 series) on cases with LAs/ANs/Mission Orders, including claims for tax credit/refund involving issuance of Tax Credit Certificates or the refund of amounts exceeding Ten Million Pesos (P10 M); 3. Tax Credit Certificates or Tax Refund Disbursement Vouchers involving amounts in excess of Ten Million Pesos (P10 M); 4. Preliminary/Final Assessment Notices and Formal Letters of Demand on cases covered by LAs/ANs/Mission Orders; 5. Final Decision on Disputed Assessments (FDDA) involving assessments previously approved by the Commissioner; and 6. Request letters for Third Party Information (TPI) addressed to other government agencies, as well as reply letters involving the release of information or answers to queries requested by the said agencies. 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Repealing Clause All existing revenue memorandum circulars, orders and other issuances inconsistent herewith are hereby repealed, modified or amended accordingly.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 Order shall take effect immediately. TAcDHS (SGD.) LILIAN B. HEFTI OIC-Commissioner of Internal Revenue