Delegation of Authority to Approve and Sign Documents Processed by ES, TFD and PCD

November 19, 2001 REVENUE DELEGATION AUTHORITY ORDER NO. 08-01 SUBJECT : Delegation of Authority to Approve and Sign Various Accountable Forms, Notices, Permits, Reports and Other Documents Processed by the Enforcement Service (ES), including the Tax Fraud Division (TFD) and Policy Cases Division (PCD) TO : All Internal Revenue Officers and Employees and Others Concerned I. Delegated Authority 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 Enforcement Service (ES), including the Tax Fraud Division (TFD) and Policy Cases Division (PCD), is hereby delegated to designated officials as follows: A. The Deputy Commissioner for Legal and Inspection Group is authorized to approve and sign the following: 1. Reports of Preliminary Investigation with prima facie evidence of fraud/List of Taxpayers recommended for audit based on approved audit program (Request for Issuance of LA); 2. Letter of Authority; 3. Reports of Investigation/Reinvestigation attached to the Preliminary Assessment Notice and Final Assessment Notice; 4. 5-Day VAT Compliance Notice; 5. Closure Order; and 6. Tax Verification Notice. B. The Assistant Commissioner, Enforcement Service, or in his absence or upon written instruction, the HREA concerned is authorized to sign the following: 1. Revalidation of LA; 2. Report of Preliminary Investigation without prima facie evidence of fraud; 3. Request for Waiver of the Defense of Prescription under the Statute of Limitations; 4. Authority to Conduct Open Surveillance and/or Inventory Stocktaking; 5. Mission Order; 6. Access to Record-Letter to Government Agencies (Public Access); 7. Final Request for Access to Record-Letter to Private Entities; 8. Final Request for Certification from the Revenue Region, RDO, RDC and ISOS as to whether or not a Taxpayer filed Tax Return/s; 9. Request for Issuance of Subpoena Duces Tecum; 10. Pre-Assessment Notice/Final Assessment Notice, together with Demand Letter, issued after reports of investigation/reinvestigation have been approved by the Deputy Commissioner-Legal and Inspection Group; 11. Termination Letter issued after reports of investigation/reinvestigation have been approved by the Deputy Commissioner-Legal and Inspection Group; 12. Referral to Special Investigation Division (SID) of Letter Complaint; 13. Authority to Cancel Assessment (BIR Form No. 1758) after reports of reinvestigation/reconsideration have been approved by Deputy Commissioner-Legal and Inspection Group; 14. Acceptance of Offer of Compromise for Violation of Section 264 of the NIRC of 1997 Relating to the Printing, Possession, Use and Issuance of Sales or Commercial Invoice; 15. Agreement Form; 16. Payment Form (0605); and 17. Itinerary of Travel. C. The Chiefs of Tax Fraud and Policy Cases Divisions are hereby authorized to sign the following: DETcAH 1. Notice to Taxpayer for Presentation of Records (1st Notice, 2nd Notice, and Final Notice); 2. Report on Surveillance Activities; 3. Initial Request for Certification from the Revenue Region, RDO, RDC, and ISOS as to whether or not a taxpayer filed Tax Return/s; 4. Initial Access to Record-Letter to Private Entities; and 5. Conference Letter. II. Payment of Deficiency Tax and Review of Dockets Payments for deficiency taxes resulting from audit/investigation covered by Letter of Authority, TVN, or Mission Order shall only be accepted after the dockets or reports of investigation/reinvestigation have been approved by the Office of the Deputy Commissioner-Legal and Inspection Group and the taxpayer has signed an agreement form manifesting or enunciating his/its agreement to the deficiency tax/es assessed after audit/investigation. III. Records or Registers to be kept by ES, TFD, and PCD 1. LA Register; 2. TVN Register; 3. Mission Order Register; 4. Record of Assessment Notice Issued (BIR Form 40); and 5. ATCA Register. IV. Reports Reports such as but not limited to, list of mission orders issued, monthly list of LAs issued, monthly status report of all LAs issued, monthly summary of cases/dockets received for review and returned to the Tax Fraud Division/Policy Cases Division, monthly summary of taxes assessed/collected and monthly inventory of pending cases/dockets, monthly list of LAs revalidated, monthly list of reports of preliminary investigation shall be submitted by the Enforcement Service to the Deputy Commissioner-Legal and Inspection Group. V. Transitory Provisions Cases with deficiency tax assessments already paid prior to review in the Office of the Deputy Commissioner-Legal and Inspection Group shall still be subject to review by the said office. Provided, however, that the final review and approval of assessments and/or paid cases for the taxable year 1998 and prior years is hereby delegated to the Assistant Commissioner, Enforcement Service. Provided, further, that the Assistant Commissioner, Enforcement Service shall submit a monthly report on the actions taken with respect to the assessments and/or paid cases for the taxable year 1998 and prior years. VI. Repealing Clause All existing revenue memorandum circulars, orders and other issuances inconsistent herewith are hereby repealed, modified or amended accordingly. VII. Effectivity Clause This Revenue Delegation Authority Order shall take effect immediately upon approval. (SGD.) RENE G. BAEZ Commissioner of Internal Revenue