Amending Revenue Delegation Authority Order (RDAO) No. 4-2007, Relative to the Delegation of Authority to Approve/Disapprove and Sign Applications for VAT Zero-Rating of Effectively Zero-Rated Transactions of Large Taxpayers

July 8, 2014REVENUE DELEGATION AUTHORITY ORDER NO. 003-14SUBJECT:Amending Revenue Delegation Authority Order (RDAO) No. 4-2007, Relative to the Delegation of Authority to Approve/Disapprove and Sign Applications for VAT Zero-Rating of Effectively Zero-Rated Transactions of Large Taxpayers   TO:All Internal Revenue Officers, Employees and Others Concerned In order to expedite the processing of applications for VAT zero-rating of effectively zero-rated transactions of Large Taxpayers under the jurisdiction of the Large Taxpayers Service (LTS), the authority of the Assistant Commissioner, LTS to approve/disapprove and sign Applications for VAT Zero-Rate filed by Large Taxpayers under the jurisdiction of the LTS provided under RDAO No. 4-2007 is hereby amended and delegated to the respective Chiefs of the Regular/Excise Large Taxpayers Audit Divisions and Large Taxpayers Divisions — Makati and Cebu. This Order shall take effect immediately.(SGD.) KIM S. JACINTO-HENARESCommissioner of Internal Revenue