August 2, 2001
REVENUE DELEGATION AUTHORITY ORDER NO. 05-01
| SUBJECT | : | Delegation of Authority to Sign and Accept the Waiver of the Defense of Prescription Under the Statute of Limitations |
| TO | : | All Internal Revenue Officers and Employees and Others Concerned |
I. Revenue Officials Authorized to Sign the Waiver
The following revenue officials are authorized to sign and accept the Waiver of the Defense of Prescription Under the Statute of Limitations (Annex A) prescribed in Sections 203, 222 and other related provisions of the National Internal Revenue Code of 1997:
A. For National Office cases
| Designated Revenue Official | ||
| 1. | Assistant Commissioner (ACIR), | — For tax fraud and policy |
| Enforcement Service | cases | |
| 2. | ACIR, Large Taxpayers Service | — For large taxpayers cases |
| other than those cases falling | ||
| under Subsection B hereof | ||
| 3. | ACIR, Legal Service | — For cases pending |
| verification and awaiting | ||
| resolution of certain legal | ||
| issues prior to prescription | ||
| and for issuance/compliance | ||
| of Subpoena Duces Tecum | ||
| 4. | ACIR, Assessment Service (AS) | — For cases which are |
| pending in or subject to | ||
| review or approval by | ||
| the ACIR,...
AIC Grande Tower Garnet Road
Mobile No. +639451244898 |
