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Amendment of RMO No. 22-95 Dated August 4, 1995, Delegating the Signing/Approval of Memoranda, Communications, Papers and Other Documents on Claims for Tax Refund/Credit

Revenue Memorandum Order No. 04-97 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Jan 21, 1997

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January 21, 1997 REVENUE MEMORANDUM ORDER NO. 04-97 TO : All Internal Revenue Officers and Others Concerned SUBJECT : Amendment of RMO No. 22-95 Dated August 4, 1995, Delegating the Signing/Approval of Memoranda, Communications, Papers and Other Documents on Claims for Tax Refund/Credit Pursuant to Executive Order No. 132, streamlining the Bureau of Internal Revenue and placing the Legal Service directly under the Office of the Commissioner, RMO No. 22-95 is hereby amended to allow and/or authorize the Head Revenue Executive Assistant (Legal Service) to sign/approve actions on claims for tax refund/credit involving amounts not exceeding P100,000.00 during the effectivity of the leave of absence of the Assistant Commissioner (Legal Service). LexLib This Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue

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