Delegation of Authority to the Deputy Commissioner to Sign Correspondence and Papers

November 29, 1979 REVENUE MEMORANDUM ORDER NO. 25-79 SUBJECT : Delegation of Authority to the Deputy Commissioner to Sign Correspondence and Papers TO : All Internal Revenue Officers, Personnel and Others Concerned Pending the detailed re-allocation of functions among the top officials of the Bureau, authority is hereby delegated to the Deputy Commissioner to sign the following correspondence or papers: 1. Requests of oil companies for refund, tax credit or replenishment on account of sale of oil products to international carriers for use in international voyage; 2. Refunds, tax credits or replenishment of tax-paid stocks involving sale of oil products to embassies and other tax-exempt entities; 3. Other refunds or tax credits, including those coming from the Board of Investments, except when the claim is of first impression or the action thereon would be precedent-setting or would involve policy considerations; 4. Certification of exemption from income tax issued to exempt organizations under Section 27 of the Tax Code; 5. Certification of qualification as donee or legatee entitled to the benefits of PD 507; and 6. Lifting of suspension order after the prescribed 90-day period. All Revenue Memorandum Orders and other pertinent issuances inconsistent herewith are hereby revoked or amended accordingly. This Order takes effect immediately. cd EFREN I. PLANA Acting Commissioner