Temporary Delegation of Authority to Approve and Sign Accountable Forms Processed by LTS-Excise Large Taxpayers

August 31, 2007 REVENUE DELEGATION AUTHORITY ORDER NO. 09-07 SUBJECT : Temporary Delegation of Authority to Approve and Sign Various Accountable Forms, Notices, Permits, Reports, and Other Documents Processed by the LTS-Excise Large Taxpayers TO : All Internal Revenue Officers, Employees and Others Concerned In view of the absence of Ms. Elvira R. Vera, Head Revenue Executive Assistant (HREA) of the LTS-Excise Large Taxpayers pursuant to Revenue Special Order No. 563-2007 requiring her to attend a study visit to the Swedish Tax Agency in Sweden, her delegated authority to sign the herein enumerated documents, accountable forms, notices, reports and permits under Revenue Delegation Authority Order (RDAO) Nos. 4-2007, as amended by RDAO Nos. 5-2007 and 7-2007 is hereby delegated to the respective Chiefs of the concerned divisions under the LTS-Excise Large Taxpayers, as follows: A. The Chief, LT Audit and Investigation Division II 1. Authority for Accredited Agent Bank's (AAB's) acceptance of manual payments of internal revenue taxes (permissible on deadline dates and system downtimes only); 2. Request letter to Audit Information, Tax Exemption and Incentives Division (AITEID) for Pre-processed Data; and 3. Notice for an Informal Conference or Post Reporting Notice. B. The Chief, LT Field Operations Division 1. Authorization allowing the release of Refined Sugar; and 2. Memorandum Order to revenue officers assigned to witness and supervise the denaturing of alcohol in the distilleries. C. The Chief, LT Assistance Division II 1. Approval of formula for denaturing; CHDTEA 2. Approval of taxpayer's request for installment payment of any tax due; 3. Permit to Use; a. Computerized Accounting System or any component thereof (except LTDO cases); b. Cash Register Machine (CRM) (except LTDO cases); c. Point-of-Sale Machine (POS) (except LTDO cases); and d. Permit and Reports on the Use of Loose-leaf Invoices/Receipts and Books of Accounts and other Accounting Records (except LTDO cases) 4. Tax Clearance 1 (TCL 1-other than for bidding purposes); 5. Transmittal letters to the Bureau of Customs of approved Authority to Release Imported Goods; 6. Extension of deadline a. Inventory List b. Registration of Books of Accounts c. Annual/Monthly Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) except (LTDO cases); d. Annual/Monthly Information Return of Creditable Income Taxes Withheld (Expanded/Income Payments Exempt from Withholding Tax (BIR Form No. 1604-E) (except LTDO cases); e. Summary List of Sales and Purchases (except LTDO cases); and f. List of Regular Suppliers (except LTDO cases) 7. Permits listed under Revenue Memorandum Order (RMO) No. 39-2003 IcHAaS a. Permit to Export; b. Continuing/Renewable Permits; and c. Other special permits to excise taxpayers 8. Certificate of Registration (COR); and 9. Approval and transmittal to General Services Division of surety bonds posted by excise taxpayers. Provided, however, that in case of the documents enumerated under Item C hereof, the same shall be subject to prior review by Mr. Conrado P. Item before the approval thereof by the Chief, LT Assistance Division II. This Order shall be valid from September 3, 2007 until HREA Vera has reported back for work from her aforementioned official trip. (SGD.) LILIAN B. HEFTI OIC-Commissioner of Internal Revenue