Delegation of Authority to Regional Directors to Issue Certain Rulings with Established Precedents

September 9, 1999 REVENUE MEMORANDUM ORDER NO. 75-99 SUBJECT : Delegation of Authority to Regional Directors to Issue Certain Rulings with Established Precedents TO : All Internal Revenue Officers and Others Concerned I. DELEGATED AUTHORITY To hasten the issuance of certain actions with established precedents, all Regional Directors are hereby given the authority to sign and issue actions on the following cases as may be requested by taxpayers under their respective jurisdiction: a. Tax exemption of cooperatives under R.A. No. 6938; b. Tax exemption of senior citizens under R.A. No. 7432; c. Tax exemption of separation benefits under Sec. 32(B)(6)(b) of the Code subject to a separate guidelines from the Legal Service; d. Requests to use pre-numbered loose leaf forms, receipts and invoices; e. Requests of Government-Owned and -Controlled Corporations, as well as Private Sector participating in Socialized Housing Program and Community Mortgage Program for tax incentives under R.A. No. 7279, subject to guidelines to be issued by the Legal Service; f. Requests for exemption from the withholding tax on wages for the monetized ten (10) day vacation leave credits; g. Requests for change of accounting period (except change of accounting method) under Section 43 of the Code. Provided, however, that if filed or already on file with the National Office, the Office of the Commissioner or the Office of the Deputy Commissioner for Legal and Enforcement Group retains concurrent authority to sign and issue the said correspondence. Provided, further, that no such cases already filed before the Regional Offices shall be referred to the National Office for action. II. GUIDELINES 1. The Chief, Law Division shall furnish each Revenue Region with the model format of rulings with established precedents as delegated by this Order, including the guidelines to be observed in acting upon these cases; 2. All delegated actions issued by the Regional Offices shall be numbered and dated by the Revenue Region, thus: Example: DA-100-98 (RR No. ____) September 16, 1999. 3. The ACIR, Legal Service, through the Chief, Law Division, shall be furnished copies of signed correspondence issued by the Regional Offices on a monthly basis. The Chief, Legal Division of the Regional Office shall be responsible for submitting the return report with certified copies of such rulings on or before the 5 th day following the end of every month. 4. To avoid duplication of action and/or prevent forum shopping, every request for action on the above delegated matters filed before the Regional Offices shall be accompanied by a certification on non-forum shopping or a statement to the effect that such request has not been filed or previously acted upon by the National Office, signed by the taxpayer or by taxpayer's counsel or duly authorized representative. 5. An appeal from an adverse action by the Regional Director may be taken to the Commissioner. Provided, however, that the Commissioner may, motu propio , reverse, revoke, modify or alter any such ruling issued by the Regional Offices at any time from its issuance. 6. The Chief, Law Division shall cause the compilation of copies of all rulings issued by the Regional Offices for transmittal to the Secretary of Finance. This Revenue Memorandum Order supplements, and shall not be taken to mean the withdrawal of all other functions and duties not otherwise specifically mentioned herein. This Order shall take effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue