Delegation of Authority to Sign the VAT Exemption Certificate/VAT Exemption Identification Card

August 10, 2007 REVENUE DELEGATION AUTHORITY ORDER NO. 10-07 SUBJECT : Delegation of Authority to Sign the VAT Exemption Certificate/VAT Exemption Identification Card Pursuant to Revenue Memorandum Order No. 22-2004 (Value-Added Tax Exemption Certificate/Identification Card Issued to Qualified Foreign Embassies and Their Qualified Personnel) TO : All Revenue Officials, Employees and Others Concerned SECTION 1 . Purpose. This Order is issued for the purpose of naming the authorized signatory for VAT Exemption Certificate (VEC) including VAT Exemption Identification Card (VEIC) pursuant to Revenue Memorandum Order (RMO) No. 22-2004. SECTION 2 . Delegation of Authority. The signing of VEC issued to qualified foreign embassies, qualified embassy personnel and the qualified dependents of the latter, and, VEIC issued to qualified embassy personnel and their qualified dependents, to confirm VAT exemption privilege on local purchases of goods and services, is hereby delegated to the Deputy Commissioner for Legal and Inspection Group as the authorized representative of the Commissioner of Internal Revenue. The aforesaid confirmation of VAT exemption privilege shall be issued upon favorable indorsement by the Department of Foreign Affairs that such diplomatic missions are included in the list entitled to such VAT exemption privilege on the basis of reciprocity pursuant to Section III (E) of RMO No. 22-2004. SECTION 3 . Repealing Clause. Any and all issuances found to be inconsistent with the foregoing provision of this Order are hereby deemed amended or modified accordingly. SECTION 4 . Effectivity Clause. This Order shall take effect immediately and shall remain in force until such time the Commissioner of Internal Revenue issues an Order revoking the delegation and/or authorizing another representative. aHSTID SECTION 5 . Transitory Provision. By way of exception to Section 4 above, all VEICs that have already been elevated to the Commissioner of Internal Revenue for signature pursuant to RMO No. 22-2004 but prior to the issuance of this Order shall be signed by her, so that the signatory as indicated therein for approval will not have to be changed anew. (SGD.) LILIAN B. HEFTI OIC-Commissioner of Internal Revenue