Delegation of Authority to Sign Documents and Correspondences from Divisions under the Internal Affairs Service

March 14, 2023 REVENUE DELEGATION AUTHORITY ORDER NO. 3-2023 TO : All Revenue Officials, Employees and Others Concerned SUBJECT : Delegation of Authority to Sign Documents and Correspondences from Divisions under the Internal Affairs Service I. Delegated Authority To achieve the objective of delivering prompt administrative justice thereby reducing delay in taking appropriate actions and disposition of certain documents and correspondence relative to the Internal Affairs Service, authority is hereby delegated to the officials enumerated in the attached matrices. In the event that the official authorized to sign a certain document is on leave, or official travel, his/her immediate subordinate officer shall sign the document. Copies of all documents signed by the said subordinate officer shall be provided to his/her immediate superior, for the latter's information prior to filing/safekeeping. II. Repealing Clause This Order supersedes Revenue Delegation Authority Order (RDAO) No. 20-2022 dated November 11, 2022, and all other issuances or portions thereof consistent with this Order. III. Effectivity This Order shall take effect immediately. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue ATTACHMENT 2023 Delegation of Authority in the Signing of Documents Internal Affairs Service PERSONNEL ADJUDICATION DIVISION DESCRIPTION OF DOCUMENTS APPROVING AUTHORITY 1. Transmittal letter of dockets of administrative cases to DOF Commissioner of Internal Revenue 2. BIR Resolution on a Motion for Reconsideration filed by Respondent Commissioner of Internal Revenue 3. BIR Decision on Formal Charge or Resolution on a Motion for Reconsideration filed by the Respondent that affirms a BIR Decision: Commissioner of Internal Revenue a) Where the penalty imposed is Removal/Dismissal from the revenue service Commissioner of Internal Revenue b) Where the penalty imposed is Suspension from the revenue service Commissioner of Internal Revenue c) Where the penalty imposed on a revenue personnel assigned in the National Office is Reprimand Commissioner of Internal Revenue d) Where the administrative case is dismissed Deputy Commissioner-Legal Group 4. Temporary Closure of Formal Investigation on instances when the respondent is Dropped from the Rolls, subject to reopening upon re-entry to government service Deputy Commissioner-Legal Group 5. Compliance Report of Implemented Decisions/Orders of the Ombudsman, Civil Service Commission (CSC), Regular/Appellate/Supreme Court Deputy Commissioner-Legal Group 6. BIR Comment to the Appeal filed by the Respondent with the Civil Service Commission (CSC) Deputy Commissioner-Legal Group 7. Subpoena for Administrative Case Assistant Commissioner, Internal Affairs Service 8. Recommending Approval on Mission Orders for Hearing of Administrative Cases in the Regional Offices Assistant Commissioner, Internal Affairs Service 9. Memoranda implementing Approved BIR Decisions and Resolutions Chief, Personnel Adjudication Division 10. Memoranda and Notice to serve Formal Charge Chief, Personnel Adjudication Division 11. Report on Inventory of Pending Administrative Case Chief, Personnel Adjudication Division 12. Notice of Hearing of Administrative Case Chief, Personnel Adjudication Division 13. Certificate of Cleared Accountability (CCA) or certification of Pending/No Pending Case which are issued for the following purposes: Chief, Personnel Adjudication Division a) Travel abroad Chief, Personnel Adjudication Division b) Retirement Chief, Personnel Adjudication Division c) Transfer of Assignment of personnel assigned in the National Office Chief, Personnel Adjudication Division d) Maternity Leave/Sick Leave/Vacation Leave of Personnel assigned in the National Office Chief, Personnel Adjudication Division e) BIRSALA Loan Chief, Personnel Adjudication Division f) BIR Multi-Purpose Cooperative Loan Chief, Personnel Adjudication Division g) GSIS Loan Chief, Personnel Adjudication Division h) Memorandum of Assignment/Re-Assignment of Administrative Case Assistant Chief, Personnel Adjudication Division INTERNAL INVESTIGATION DIVISION DESCRIPTION OF DOCUMENTS APPROVING AUTHORITY 1. Formal Charge Commissioner of Internal Revenue or Deputy Commissioner-Legal Group 2. Preventive Suspension Order Commissioner of Internal Revenue or Deputy Commissioner-Legal Group 3. Mission Order for Grade Levels 24 and above Deputy Commissioner-Legal Group 4. Closing Memorandum Deputy Commissioner-Legal Group 5. Warning Letters Deputy Commissioner-Legal Group 6. Mission Order for Grade Levels 23 and below Assistant Commissioner, Internal Affairs Service 7. Request for Access to Records (External Communications) Assistant Commissioner, Internal Affairs Service 8. Show Cause Orders (Preliminary Investigation on personnel Assigned in the National Office) Assistant Commissioner, Internal Affairs Service 9. Recommendation Letter re: Loss of BIR Identification Card Assistant Commissioner, Internal Affairs Service 10. Request for Access to Records (Internal Communications) Assistant Commissioner, Internal Affairs Service a) Confidential Documents Assistant Commissioner, Internal Affairs Service b) Miscellaneous Documents Chief, Internal Investigation Division 11. Certificate of Cleared Accountability (CCA) or Certification of Pending/No Pending Case Chief, Internal Investigation Division a) Travel abroad Chief, Internal Investigation Division b) Retirement Chief, Internal Investigation Division c) Transfer of Assignment of personnel assigned in the National Office Chief, Internal Investigation Division d) Maternity Leave/Sick Leave/Vacation Leave of Personnel assigned in the National Office Chief, Internal Investigation Division e) BIRSALA Loan Chief, Internal Investigation Division f) BIR Multi-Purpose Cooperative Loan Chief, Internal Investigation Division g) GSIS Loan Chief, Internal Investigation Division (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue