Delegation of Authority to Sign LOAs for Divisions under the Enforcement Service and Special Task Forces

July 14, 2003 REVENUE DELEGATION AUTHORITY ORDER NO. 08-03 TO : All Internal Revenue Officers, Employees and Others Concerned SUBJECT : Delegation of Authority to Sign Letter/s of Authority (LOAs) for the Divisions under the Enforcement Service & Special Task Forces A. Delegated Authority For cases handled by the Enforcement Service Pursuant to Section 7 of the National Internal Revenue Code of 1997, the authority of the Commissioner of Internal Revenue to sign and approve Letter/s of Authority (LOAs) based on reports of preliminary investigation with prima facie evidence of fraud for the divisions under the Enforcement Service is hereby delegated to the Deputy Commissioner of the Legal & Inspection Group (DCIR-LIG). For cases handled by the Special Task Forces No special task force shall be created in the Legal & Inspection Group (LIG) without the approval of the Commissioner of Internal Revenue. Any request for the creation of a task force shall be made in writing, stating therein the specific purpose and the basis for the request, the procedures to be followed by the offices and personnel involved in handling the activities, reports and other outputs of the task force, and the time frame within which the objective of its creation must be achieved. The authority to sign Letter/s of Authority (LOAs) for Special Task Forces created by the Commissioner of Internal Revenue for industry audit and other related issues based on duly approved audit policies and guidelines is likewise delegated to the DCIR-LIG. ADCEcI B. Reporting Requirements The DCIR-LIG shall furnish the Commissioner of Internal Revenue with a monthly inventory list of the Letter/s of Authority (LOAs) issued thereon by specifying the (a) LOA Number; (b) Date of Issuance; (c) Taxpayer's Name; and the Taxable Period Covered. For LOAs issued to the Special Task Forces, a monthly status report shall be submitted to the Commissioner of Internal Revenue. C. Repealing Clause Any provision of pertinent revenue issuances inconsistent with this RDAO is hereby amended accordingly. D. Effectivity This Revenue Delegation Authority Order shall take effect immediately. (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue