Delegation of Authority to Sign Rulings Granting and/or Confirming Tax Exemptions, Tax Incentives as well as Tax Treaty Relief Through the Ruling Process

May 15, 2009REVENUE DELEGATION AUTHORITY ORDER NO. 003-09SUBJECT:Delegation of Authority to Sign Rulings Granting and/or Confirming Tax Exemptions, Tax Incentives as well as Tax Treaty Relief Through the Ruling Process   TO:All Internal Revenue Officers and Others Concerned  SECTION 1. Objective. — Pursuant to Section 7 of the 1997 National Internal Revenue Code (Tax Code), as amended, the power to issue rulings of first impression or to reverse, revoke, or modify any existing ruling of the Bureau rests solely on the authority of the Commissioner of Internal Revenue (Commissioner). Nevertheless, for issues or requests for rulings confirming tax exemptions, tax incentives, or tax treaty relief which have established precedents, the Tax Code, as amended, allows the Commissioner to delegate such authority to his subordinate officials. This Order is issued to clarify and modify the scope of Revenue Memorandum Circular No. 37-2007 with respect to the delegation of authority to sign rulings that involve grants of tax exemptions to the Regional Directors, Assistant Commissioner-Legal Service (ACIR-Legal Service), and to the Deputy Commissioner for Legal and Inspection Group...