January 18, 2006
REVENUE DELEGATION AUTHORITY ORDER NO. 01-06
| SUBJECT | : | Delegation of Authority to Issue and Sign Certificate of Exemption for Audit/Investigation for Availments of the No Audit Program as Implemented by Revenue Regulations No. 6-2005, as Amended |
| TO | : | All Internal Revenue Officials, Employees and Others Concerned |
I. Objective
This order is issued to expedite the processing, approval and issuance of Certificate of Exemption for audit/investigation for applications on NAP availments pursuant to Section 7 of the National Internal Revenue Code of 1997.
II. Delegated Authority
The authority of the Commissioner of Internal Revenue to sign the Certificate of Exemption from Audit/Investigation on NAP availments is hereby delegated to the Regional Director and the Assistant Commissioner, Large Taxpayers Service.
III. Processing, Evaluation and Review of Application for Availment of the No Audit Program
1. Prior to transmittal of the NAP application and supporting documents to the Office of the Assistant Regional Director/Office of the Head Revenue Executive Assistant-Large Taxpayers Service (HREA-LTS), the Revenue District Office or concerned Office under the LTS shall verify and evaluate the said application. Based on...
