Delegation of Authority to Sign Denial of Claim for Informer's Reward

February 22, 2001 REVENUE MEMORANDUM CIRCULAR NO. 10-01 SUBJECT : Delegation of Authority to Sign Denial of Claim for Informer's Reward under Section 282 of the TaxCode of1997; Issuance of Disbursement Voucher for Informer's Reward; Issuance of Tax Credit Certificate or Disbursement Voucher for Tax Refund in Compliance with the Decision of the Supreme Court, Court of Appeals and Court of Tax Appeals which has Become Final and Executory; and Selected Types of Rulings TO : All Internal Revenue Officers and Others Concerned In order to expedite actions on certain cases and documents, the Assistant Commissioner, Legal Service, is hereby authorized, pursuant to Section 7 of the National Internal Revenue Code of 1997, to sign the following: 1. Denial of Claim for Informer's Reward under Section 282 of the Tax Code of 1997; 2. Issuance of disbursement voucher for the informer's reward duly approved by the Secretary of Finance, which voucher must be issued within fifteen (15) days from receipt of the Secretary of Finance's approval therefor; 3. Issuance of Tax Credit Certificate or disbursement voucher for tax refund in compliance with the decision of the Supreme Court, Court of Appeals and Court of Tax Appeals which has become final and executory. For this purpose, the Tax Credit Certificate or the disbursement voucher for tax refund should reflect or show the name of the taxpayer, the address of the taxpayer, the kind of tax involved, the taxable period covered, the amount of refund, the CTA/CA/SC Case Number and the date of the Writ of Execution issued by the Court. The Writ of Execution to be attached to the docket should be the original copy sent to the BIR, which should be complied within fifteen (15) days from receipt thereof. A letter shall be sent to the Revenue District Office having jurisdiction over the taxpayer informing the former of the court decision granting the refund with a directive that efforts must be exerted to ensure that no double refund takes place. A monthly revenue memorandum circular shall be released announcing the TCC and refund voucher processed in compliance with a writ of execution issued by the courts. (All the dockets hereof shall be subject to compliance or performance audit before filing the same for future reference.); 4. Request for tax exemption of "Reasonable Private Benefit Plan"; 5. Request for confirmation that the "Reasonable Private Benefit Plan" is still tax-exempt despite amendments to its provisions; 6. Request for renewal of confirmation of the tax-exempt status of a "Reasonable Private Benefit Plan" and 7. Request for rulings on topics covered by Revenue Memorandum Circular No. 3-2001 of taxpayers falling within the jurisdiction of the regional office. (All requests for ruling on topics covered by RMC 3-2001 of taxpayers falling within the jurisdiction of the regional offices received by the national office prior to the effectivity of the aforecited circular shall be signed by the Assistant Commissioner, Legal Service.) It is to be stressed that all delegated functions and tasks shall be subject to compliance or performance audit by the Commissioner or his duly authorized representative. All internal revenue officers and others concerned are enjoined to give this Circular as wide a publicity as possible. cIHDaE (SGD.) RENE G. BAEZ Commissioner of Internal Revenue