July 13, 2012
REVENUE DELEGATION AUTHORITY ORDER NO. 004-12
| SUBJECT | : | Delegation of Authority to Approve and Sign Subpoena Processed by the National Investigation Division and Enforcement Service |
| TO | : | All Internal Revenue Officers and Employees and Others Concerned |
Pursuant to Section 7 of the National Internal Revenue Code (NIRC) of 1997, the authority of the Commissioner of Internal Revenue under Section 5 (C) thereof to issue subpoena ad testificandum & subpoena duces tecum processed by the National Investigation Division and Enforcement Service in relation to access to records request sent to third parties is hereby delegated to the Deputy Commissioner, Legal and Inspection Group (LIG).
All existing revenue issuance and portions thereof inconsistent herewith are hereby repealed, modified or amended accordingly.
This Order shall take effect immediately.
(SGD.) KIM S. JACINTO-HENARES
Commissioner of Internal Revenue
