Delegation of Authority to Sign Documents/Reports Relative to Financial Matters

September 16, 2022 REVENUE DELEGATION AUTHORITY ORDER NO. 16-2022 TO : All Revenue Officials and Others Concerned SUBJECT : Delegation of Authority to Sign Documents/Reports Relative to Financial Matters In the exigency of the revenue service and to expedite the signing of documents and reports relative to financial matters, the revenue officials designated as signatories of said documents and reports are listed in the attached Annex A of this Order. This Order shall take effect immediately. (SGD.) LILIA CATRIS GUILLERMO Commissioner of Internal Revenue ANNEX A Authorized Signatories of Documents/Reports on Financial Matters I. Documents Particulars Authorized Signatory Delegated To Alternate Signatory 1. Letter request for the following: 1.1 Exemption from Budgetary Reserve/Economy Measures 1.2 Modification of Allotment 1.3 Supplemental and Deficiency Budget of the BIR 1.4 Release of Funds for payment of VAT Refunds 1.5 Authority to Purchase Motor Vehicles 1.6 Multi-Year Contractual Authority (MYCA) 1.7 Creation of positions in relation to the newly created offices 1.8 Identified scrap and build positions Commissioner of Internal Revenue (CIR) N.A. Deputy Commissioner (DCIR), designated as Officer-In-Charge (OIC) in the absence of the CIR 2. Transmittal Letter for the following: 2.1 Budget Proposal 2.2 Budget Execution Documents (BEDS) 2.3 Budget and Financial Accountability Reports (BFARs) 2.4 Financial Statements 3. Endorsement/transmittal for Request of Regional Offices: 3.1 Modification of Allotment 3.2 MYCA 4. "Certification" for Request for Modification of Allotment National Office Fund Prepared by Chief, Budget Division (BD) N.A. Asst. Chief, BD Approved by CIR Deputy Commissioner, Resource Management Group (DCIR, RMG) Assistant Commissioner, Finance Service (ACIR, FS) Regional Office Fund Prepared by Chief, Finance Division (FD) N.A. Asst. Chief, FD Approved by Regional Director N.A. Asst. Regional Director 5. Required documents for MYCA 5.1 Annex B Request for MYCA National Office CIR DCIR, RMG ACIR, FS Regional Offices Regional Director N.A. Assistant Regional Director 6. Required Budget Preparation Forms Prepared by Chief, BD N.A. Asst. Chief, BD Chief, Accounting Division (AD) N.A. Asst. Chief, AD Chief, Planning and N.A. Asst. Chief, PPD Programming Division (PPD) N.A. Approved by CIR N.A. DCIR designated as OIC in the absence of the CIR 7. Letter request for the Release of Funds other than those for signature by the Commissioner of Internal Revenue: 7.1 Terminal Leave 7.2 Notice of Cash Allocation 7.3 Endorsement Letter other than for signature of the CIR CIR ACIR, FS Head Revenue Executive Assistant (HREA), Finance Service (FS) 8. "Annex A" of DOF-BIR-DBM Joint Circular No. 6-2012 in connection with the request for the release of funds for all types of Tax Refunds (other than VAT) Certified Correct: Chief, AD N.A. Asst. Chief, AD Approved by ACIR, FS N.A. HREA, FS a. Tax Refunds/Tax Credits processed and approved by the Operations Group/Regional Directors CIR Deputy Commissioner, Operations Group (DCIR, OG) Assistant Commissioner, Collection Service (ACIR, CS) b. Tax Refunds/Tax Credits processed and approved by Large Taxpayers Service (LTS) CIR Assistant Commissioner, Large Taxpayers Service (ACIR, LTS) Concerned HREA, LTS II. Reports Particulars Authorized Signatory Delegated To Alternate Signatory Budget Execution Documents (BEDS) 1. BED No. 1 Financial Plan, Consolidated Prepared by Chief, BD N.A. Asst. Chief, BD In Coordination With Chief, PPD N.A. Asst. Chief, PPD Recommending Approval ACIR, FS N.A. HREA, FS Approved by CIR N.A. DCIR designated as OIC in the absence of the CIR 2. BED No. 2 Physical Plan Prepared by Chief, PPD N.A. Asst. Chief, PPD In Coordination With Chief, BD N.A. Asst. Chief, BD Approved by CIR N.A. DCIR designated as OIC in the absence of the CIR 3. BED No. 3 Monthly Disbursement Program Prepared by Chief, BD N.A. Asst. Chief, BD Chief, AD N.A. Asst. Chief, AD Approved by CIR N.A. DCIR designated as OIC in the absence of the CIR Budget and Financial Accountability Reports (BFARs) 4. BAR No. 1 Quarterly Physical Report of Operation Prepared by Chief, PPD N.A. Asst. Chief, PPD In Coordination With Chief, BD N.A. Asst. Chief, BD Approved by CIR N.A. DCIR designated as OIC in the absence of the CIR 5. FAR No. 1 Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB) 5.1 National Office/Consolidated Certified Correct Chief, BD N.A. Asst. Chief, BD Chief, AD N.A. Asst. Chief, AD Recommending Approval ACIR, FS N.A. HREA, FS Approved by CIR DCIR, RMG APR, FS 5.2 Regional Office Certified Correct Chief, Finance Division (FD) N.A. Asst. Chief, FD Recommending Approval Regional Director Asst. Regional Director Chief, FD Approved by CIR Regional Director Asst. Regional Director 6. FAR No. 1-A Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures 6.1 National Office/Consolidated Certified Correct Chief, BD N.A. Asst. Chief, BD Recommending Approval ACIR, FS N.A. HREA, FS Approved by CIR DCIR, RMG ACIR, FS 6.2 Regional Office Certified Correct Chief, FD N.A. Asst. Chief, FD Recommending Approval Regional Director Assistant Regional Director Chief, FD Approved by CIR Regional Director Assistant Regional Director 7. FAR No. 1-B List of Allotments and Sub-Allotments (LASA) Prepared by Consolidated Chief, BD N.A. Asst. Chief, BD Regional Office Chief, FD N.A. Asst. Chief, FD 8. FAR No. 1-C Statement of Obligations, Disbursements, Liquidations and Balances for Inter Agency Fund Transfers 8.2 National Office Certified Correct Chief, BD N.A. Asst. Chief, BD Chief, AD N.A. Asst. Chief, AD Recommending Approval ACIR, FS N.A. HREA, FS Approved by CIR DCIR, RMG ACIR, FS 8.2 Regional Office Certified Correct Chief, FD N.A. Asst. Chief, FD Recommending Approval Regional Director Asst. Regional Director Chief, FD Approved by CIR Regional Director Asst. Regional Director 9. FAR No. 3 Aging of Unpaid, Obligations 9.1 National Office Certified Correct Chief, BD NA. Asst. Chief, BD Chief, AD N.A. Asst. Chief, AD Recommending Approval ACIR, FS N.A. HREA, FS Approved by CIR DCIR, RMG ACIR, FS 9.2 Regional Office Certified Correct Chief, FD N.A. Asst. Chief, FD Recommending Approval Regional Director Asst. Regional Director Chief, FD Approved by CIR Regional Director Asst. Regional Director 10. FAR No. 4 Monthly Report of Disbursements 10.1 National Office Certified Correct Chief, AD N.A. Asst. Chief, AD Recommending Approval ACIR, FS N.A. HREA, FS Approved by CIR DCIR, RMG ACIR, FS 10.2 Regional Office Certified Correct Chief, FD N.A. Asst. Chief, FD Recommending Approval Regional Director Asst. Regional Director Chief, FD Approved by CIR Regional Director Asst. Regional Director 11. FAR No. 5 Quarterly Report of Revenue and Other Receipts Certified Correct Chief, Revenue Accounting Division (RAD) N.A. Asst. Chief, RAD Recommending Approval ACIR, CS N.A. HREA, CS Approved by CIR DCIR, OG ACIR, CS Other Financial Reports 12. Summary Performance Monitoring Report (SPMR) Prepared by ACIR, FS N.A. HREA, FS Approved by CIR N.A. DCIR designated as OIC in the absence of the CIR III. Other Supporting Documents/Reports Particulars Authorized Signatory Delegated To Alternate Signatory 1. Annual Report of Retirees for Payment of Terminal Leave Prepared by Chief, Personnel Division (PD) N.A. Asst. Chief, PD Submitted by ACIR, Human Resource Development Service (HRDS) N.A. HREA, HRDS Noted by Deputy Commissioner, Resource Management Group (DCIR, RMG) N.A. ACIR, HRDS 2. List of Actual Retirees to be paid for Terminal Leave (TL)/ Retirement Gratuity (RG) Benefits Prepared by Chief, PD N.A. Asst. Chief, PD Certified Correct by Chief, AD N.A. Asst. Chief, AD Approved by CIR DCIR, RMG ACIR, HRDS 3. Attachment for "Creation of positions in relation to the newly created Offices" Indicative Staffing Pattern Prepared by Chief, PD N.A. Asst. Chief, PD Submitted by ACIR, HRDS N.A. HREA, HRDS 4. Attachment for "Scrap and Build Position" Prepared by Chief, PD N.A. Asst. Chief, PD Submitted by ACIR, HRDS N.A. HREA, HRDS Prepared by: Recommending Approval: (SGD.) LUCITA P. OANDASAN (SGD.) TERESITA M. ANGELES Assistant Commissioner OIC-Deputy Commissioner Finance Service Resource Management Group Approved by: (SGD.) LILIA CATRIS GUILLERMO Commissioner of Internal Revenue