Tax Alert No. 34 [Revenue Delegation Authority Order (RDAO) No. 7-2022) dated 14 July 2022]

Amending Revenue Delegation Authority Order (RDAO) No. 4-2018, Relative to the Delegation of Authority to Sign and Approve Assessment Notices & Reports of Investigation of the Divisions under the Large Taxpayers Service (LTS) 

RDAO No. 7-2022 has been issued to repeal RDAO No. 4-2018 which delegated the authority of the Commissioner of Internal Revenue to sign the Final Assessment Notice (FAN) and Formal Letter of Demand (FLD) to the Deputy Commissioner of Operations.

The authority to sign the FAN/FLD is hereby reverted to the Assistant Commissioner of the LTS,  as previously provided under RDAO 7-2007, or in his/her absence, to the concerned Head Revenue Executive Assistant (HREA) of the LTS.

The signing and approval of the Final Decision on Disputed Assessment (FDDA) remains under the authority of the Commissioner of Internal Revenue.

RDAO No. 7-2022 takes effect immediately, and all existing revenue memorandum circulars, orders, and other issuances inconsistent with the provisions herein are thereby repealed, modified or amended accordingly.

You may access the full version of the RDAO through the BIR website.