Revenue District Audit Order · RDAOInternal administration / RMO ops

RDAO No. 59-2026

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Document type: RDAO
Number: 59
Year: 2026
Text quality: ocr

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ILt !i .+/ REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE q.? BUREAU OF INTERNAL REVENUE BAGONO Bringing ln Revenues PIL'P'NAS for Nation-Building sEP 2 t 2026 REVENUE DELEGATION AUTHORITY ORDER NO. 05s-2026 In view of the Olficial Travel of ATTY. LARRY M. BARCELO' Deputy Commissioner - Legal Group to attend the "2nd ROUND OF NEGOTIATIONS FOR THE PHILIPPINES-SINGAPORX DOUBLE TAXATION AGREEMENT" in Singapore on september 21 to 25,2026 and in order not to disrupt the operation of the Legal Group, as the exigencies. of the group so require, FAITH M. FAROCHILEN-UMANDAP - Assistant Coirmissioner oflhe Legal Service, is hereby designated as Officer-In-Charge of the office of the Legal Group to perform the powers and duties conferred upon said office by existing revenue issuances during the prescribed period, except: 1. Signing/Approval of Requests for LOA; 2. Signing/Approval of Requests for PAN/FAN/FDDA; 3. Signing/Approval of Administrative Cases in any stage; +.signinglepprovalofTaxRefundCasesandTaxCreditCerlificates:and 5. Signing/Approval ofNEB dockets. This order shall take effect on September 21, 2026 and shall be automatically revoked upon the retum of Deputy Commissioner Larry M. Barcelo, for official duty' CHARLITO MARTIN R. MENDOZA Commissioner of Intemal Revenue 0000 0'101REVENUE /€\B UREAU0Fl NTERN AL I?R rcoRns NAGE r,rt F i'lT DIVISION sEP 212020 R ADMIN ut{l T-1 TIM[: D:Efttn BY: A4 BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City W ebsife: www. bi r.gov. ph Trunkline: 8981-7000 : 8929-7676

Research aid

Issuance analysis

Structured from the available issuance text · Internal administration / RMO ops

Because Deputy Commissioner Atty. Larry M. Barcelo (Legal Group) is traveling to Singapore on September 21-25, 2026 for the 2nd Round of Negotiations for the Philippines-Singapore Double Taxation Agreement, this order designates Assistant Commissioner Faith M. Farochilen-Umandap (Legal Service) as Officer-in-Charge of the Office of the Legal Group. She may perform the Legal Group's powers and duties under existing revenue issuances, except signing/approving: (1) Requests for LOA; (2) Requests for PAN/FAN/FDDA; (3) administrative cases at any stage; (4) Tax Refund Cases and Tax Credit Certificates; and (5) NEB dockets. The order takes effect September 21, 2026 and is automatically revoked upon Deputy Commissioner Barcelo's return.

Purpose

To designate an Officer-in-Charge of the BIR Legal Group during the Deputy Commissioner's official travel so that the group's operations are not disrupted.

In brief

RDAO No. 59-2026 designates Assistant Commissioner Faith M. Farochilen-Umandap as Officer-in-Charge of the BIR Legal Group effective September 21, 2026 while Deputy Commissioner Larry M. Barcelo attends Philippines-Singapore Double Taxation Agreement negotiations in Singapore, carving out enumerated signing/approval powers (LOA requests, PAN/FAN/FDDA requests, administrative cases, tax refund cases/tax credit certificates, NEB dockets); it is automatically revoked upon his return.

Keywords

Officer-In-Charge designationDelegation of AuthorityLegal GroupLetters of Authority (LOA)PAN/FAN/FDDAAdministrative casesTax refund casesTax credit certificatesNEB docketsPhilippines-Singapore Double Taxation AgreementCommissioner of Internal Revenue

Key points

Designates Faith M. Farochilen-Umandap, Assistant Commissioner of the Legal Service, as Officer-in-Charge of the Office of the Legal Group.
The designation is prompted by Deputy Commissioner Atty. Larry M. Barcelo's official travel to Singapore on September 21-25, 2026 for the 2nd Round of Negotiations for the Philippines-Singapore Double Taxation Agreement.
The OIC's authority excludes signing/approval of: (1) Requests for LOA; (2) Requests for PAN/FAN/FDDA; (3) administrative cases at any stage; (4) Tax Refund Cases and Tax Credit Certificates; and (5) NEB dockets.
The order takes effect on September 21, 2026 and is automatically revoked upon Deputy Commissioner Barcelo's return from official duty.
Issued by Commissioner of Internal Revenue Charlito Martin R. Mendoza to avoid disrupting Legal Group operations during the absence.

Forms referenced

References Requests for LOA and Requests for PAN/FAN/FDDA as documents requiring reserved signing/approval authority; no BIR form numbers are cited in the text.

Tax types

No tax type is applied or amended by this order; its only tax-related context is the Philippines-Singapore Double Taxation Agreement negotiations cited as the reason for travel.

Affected taxpayers

No taxpayer groups are directly addressed; the order operates internally as a delegation of signing authority within the BIR Legal Group.