Delegation of Authority to sign the VAT Exemption Certificate, Certificate of Tax Exemption, Certificate of Residency and Certificate of Registration as a Qualified Donee Institution

December 27, 2000 REVENUE MEMORANDUM CIRCULAR NO. 02-01 SUBJECT : Delegation of Authority to Sign the VAT Exemption Certificate, Certificate of Tax Exemption, Certificate of Residency and Certificate of Registration as a Qualified Donee Institution TO : All Internal Revenue Officers and Employees and Others Concerned Pursuant to Section 7 of the National Internal Revenue Code, the authority of the Commissioner of Internal Revenue to sign the following: 1. VAT Exemption Certificate for Embassies issued on the basis of reciprocity as confirmed by the Office of the Protocol, Department of Foreign Affairs; 2. Certificate of Tax Exemption for Asian Development Bank and other International Organizations based on International Agreement; 3. Certificate of Residency issued in accordance with the provisions of tax treaties between the Philippines and other countries; and 4. Certificate of Registration as Qualified Donee Institution in accordance with the provision of Revenue Regulations No. 13-98 dated January 1, 1999. is hereby delegated to the Assistant Commissioner, Legal Service, for the more expeditious execution of the aforementioned documents. All internal revenue officers and others concerned are requested to give this Circular as wide publicity as possible. (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue