Delegation of Authority to Sign the MOA between Taxpayers/Users of DSEIM and BIR

April 13, 2004

REVENUE DELEGATION AUTHORITY ORDER NO. 02-04

SUBJECT:Delegation of Authority to Sign the Memorandum of Agreement (MOA) between Taxpayers/Users of Documentary Stamps Imprinting Machines (DSEIM) and Bureau of Internal Revenue (BIR)
TO:All Internal Revenue Officers and Employees and Others Concerned

I. DELEGATION OF AUTHORITY

Pursuant to Section 7 of the National Internal Revenue Code of 1997 the authority of the Commissioner of Internal Revenue to sign the Memorandum of Agreement (MOA) between the Taxpayers/Users of DSEIM and BIR as required under Revenue Regulations (RR) No. 9-2000, is hereby delegated to the Assistant Commissioner, Collection Service the authority to sign MOAs, except those abovementioned shall still be the Commissioner of Internal Revenue.

II. EFFECTIVITY CLAUSE

This revenue delegation authority order shall take effect immediately upon approval. SAHIDc

(SGD.) GUILLERMO L. PARAYNO, JR.
Commissioner of Internal Revenue

AIC Grande Tower Garnet Road
Ortigas Center, Pasig City
Metro Manila Philippines

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