May 28, 2012
REVENUE DELEGATION AUTHORITY ORDER NO. 002-12
The exigencies of the revenue service so requiring and with the approved leave of absence of Deputy Commissioner of the Operations Group, Nelson M. Aspe, from May 31, 2012 to June 15, 2012, the following concerned Assistant Commissioners (ACIRs) under the Operations Group are hereby authorized to approve and/or sign the documents listed below.
A. For the ACIR of the Collection Service:
1. Tax Debit Memos (TDMs) as utilization of Tax Credit Certificates (TCCs);
2. TCCs issued arising from revalidation of TCCs issued solely by the BIR and those jointly issued by the BIR and the Dept. of Finance One-Stop Shop Tax Credit and Duty Drawback Center (DOF-OSS);
3. Revalidation Approval Recommendation addressed to the Executive Director of the DOF-OSS; and
4. Approval of applications for cash conversions of TCCs.
B. For the ACIR of the Assessment Service:
1. TCCs other than those mentioned in A.2 above; and
2. Tax Refunds Approval. TAIaHE
It shall be understood that this authority shall cover only those transactions involving amounts less than Twenty-Five Million Pesos (P25M). For cases involving...