Delegation of Authority to Approve Certification by Procurement Officer on the Unavailability of Suitable Substitutes of Exclusively Manufactured or Distributed Supplies/Materials/Equipment

December 3, 1998 REVENUE MEMORANDUM ORDER NO. 88-98 TO : All Revenue Officials and Others Concerned RE : Delegation of Authority to Approve Certification by Procurement Officer on the Unavailability of Suitable Substitutes of Exclusively Manufactured or Distributed Supplies/Materials/Equipment Following the streamlining of the organization and operations of the Bureau of Internal Revenue under the provisions of Executive Order No. 132, the Commissioner of Internal Revenue hereby delegates the authority to approve Certificates by the requisitioning officer, as required by Section 443 of the Government Accounting and Auditing Manual, that there are no suitable substitute of substantially the same quality are available for the supplies/materials/equipment which are exclusively manufactured or distributed, in accordance with the following guidelines: Up to P50,000 - Assistant Commissioner Financial and Administrative Service From P50,001 to P2,000,000 - Deputy Commissioner Resource Management Group P2,000,001 and above - Commissioner of Internal Revenue This order takes effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue