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Revenue Delegation Authority Order No. 002-10

February 17, 2010

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Bureau of Internal Revenue

BIR Revenue Delegation Authority Orders

Taxation

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Revenue Delegation Authority Order No. 002-10

February 17, 2010

February 17, 2010REVENUE DELEGATION AUTHORITY ORDER NO. 002-10In view of the leave of absence of Deputy Commissioner Nelson M. Aspe of the Operations Group, the following concerned Assistant Commissioners (ACIRs) are hereby authorized to approve and/or sign the listed documents as follows: A. For the ACIR of the Collection Service —1. Tax Debit Memos (TDMs) as utilization of Tax Credit Certificates (TCCs);2. TCCs issued arising from transfers, revalidations of TCCs issued solely by the BIR and those jointly issued by the BIR and the Department of Finance One Stop-Shop Tax Credit and Duty Drawback Center (DOF-OSS);3. Transfer and Revalidation Approval Recommendation addressed to the Executive Director of the DOF-OSS; and4. Approval of applications for cash conversions of TCCs.B. For the ACIR of the Assessment Service —1. TCCs other than those mentioned in A.2 above; and2. Tax Refunds Approval. ITESAcIt shall be understood that this authority shall cover only those transactions involving amounts less than Twenty Five Million Pesos (P25M). For the above-mentioned cases involving amounts of Twenty Five Million Pesos (P25M) or more, the same...
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Bureau of Internal Revenue

BIR Revenue Delegation Authority Orders