Delegating the signing of communications, papers and other documents on tax exemptions

January 4, 1994 REVENUE MEMORANDUM ORDER NO. 01-94 SUBJECT : Delegating the Signing of Communications, Papers and Other Documents on Tax Exemptions TO : All Internal Revenue Officers and Others Concerned Pursuant to Executive Order No. 132,streamlining the Bureau of Internal Revenue and placing the Legal Service directly under the Office of the Commissioner, the signing of actions on applications for tax exemptions with previous rulings under the following: (1) paragraph 3, Section 4, Article XIV, 1987 Phil. Constitution Re: non-stock, non-profit private educational institutions (2) Section 26 of the Tax Code (3) Section 28(b)(7)(B), Tax Code (separation benefits) (4) R.A. No. 4917 (Sec. 28(b)(7)(A), Tax Code) (5) R.A. No. 6810 (Kalakalan 20) (6) R.A. No. 7353 (Rural Banks Act of 1992) (7) R.A. No. 6938 (Cooperative Code of the Phil.) (8) R.A. No. 7279 (Urban Development & Housing Act of 1992) and on queries involving reiteration of BIR rulings on identical factual and legal issues, is hereby delegated to the Assistant Commissioner (Legal Service). This Order takes effect immediately. acd LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue