Revenue District Audit Order · RDAOInternal administration / RMO ops

RDAO No. 8-2022

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Document type: RDAO
Number: 8
Year: 2022
Text quality: ocr

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REPUBLIC OF IBE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE OFFICE OF THE COMMISSIONER P.19b.. bayad ng Buwis sa Bayan National Office Tatak ng Kabayanihan Quezon City July 25, 2022 REVENUE DELEGATION AUTHORITY ORDER NO. • !Z02.'J. In view of the approved leave of absence of GREG M. BUHAIN, Regional Director, Revenue Region No. 9A- CaBaMiRo, from August 3, 2022 to August 12, 2022, and in order not to disrupt the operations of Revenue Region No. 9A, as the exigencies of the service so require, the following documents ore ordered to be signed by MARIZA R. UY, OIC-Asslstant Regional Director, Revenue Region No. 9A· CaBaMIRo. 1. Letter of Authority 2. Mission Order 3. Preliminary Assessment Notice IPAN) l ,r.;; 4. Anal Assessment Notice/Formal Leiter of Demond 'jfJIN/FLD) 5. Anal Decision on Disputed Assessment (FDDA) 6. Authority to Issue Refund 7. Subpoena Duces Tecum 8. Certificate of Tax Exemption of Cooperatives 9. Referral Letter for Criminal Complaints 10. Lilting of Warrants and Notices (NTL, NOL, NOE) 11. Tax Clearance other than for bidding purposes 12. Authority to Cancel Assessment IATCA) for purposes of avoilment of lax amnesty 13. Purchase Order/Job Order and other Procurement/Bid Documents 14. Authority to Release Imported Goods IATRIG) 15. Other documents being issued and signed by the Regional Director in the ordinary course of operations in the Revenue Region. OIC-ARD Uy is also authorized lo pertorm other act/s as ore or may be necessary and indispensable in the speedy collection of internal revenue taxes. This Order shall toke effect on August 3, 2022 and shall be outhomotically revoked upon the return of Regional Director Greg M. Buhoin for official duly. ca.t.~ LILIA CATRIS GUILLERMO Commissioner of Internal Revenue -2·H'1-- -

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Issuance analysis

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

While Regional Director Greg M. Buhain of Revenue Region No. 9A (CaBaMiRo) is on approved leave from August 3 to August 12, 2022, OIC-Assistant Regional Director Mariza R. Uy is authorized to sign key BIR documents for the region - including Letters of Authority, Mission Orders, assessment notices and demand letters, refund authorities, subpoenas, tax clearances, and procurement papers - and to perform other acts needed for the speedy collection of internal revenue taxes. The Order takes effect on August 3, 2022 and is automatically revoked when the Regional Director returns to duty.

Purpose

To prevent disruption of the operations of Revenue Region No. 9A during Regional Director Greg M. Buhain's approved leave of absence (August 3-12, 2022), the Order delegates his signing authority over specified documents to OIC-Assistant Regional Director Mariza R. Uy.

In brief

Delegates the signing authority of the Regional Director of Revenue Region No. 9A (CaBaMiRo) to OIC-Assistant Regional Director Mariza R. Uy over 15 enumerated BIR document types during RD Greg M. Buhain's leave from August 3-12, 2022; it takes effect August 3, 2022 and is automatically revoked upon the RD's return.

Keywords

delegation of authorityRevenue Region No. 9A (CaBaMiRo)leave of absenceLetter of AuthorityMission OrderPreliminary Assessment NoticeFinal Assessment Notice / Formal Letter of DemandFinal Decision on Disputed AssessmentAuthority to Issue RefundSubpoena Duces TecumCertificate of Tax Exemption of CooperativesTax Clearancetax amnestyAuthority to Release Imported Goodscollection of internal revenue taxes

Key points

RDAO No. 8-2022 delegates the signing of specified BIR documents in Revenue Region No. 9A (CaBaMiRo) to Mariza R. Uy, OIC-Assistant Regional Director, in view of Regional Director Greg M. Buhain's approved leave of absence from August 3 to August 12, 2022.
The delegated documents include Letters of Authority, Mission Orders, Preliminary Assessment Notices, Final Assessment Notices/Formal Letters of Demand, Final Decisions on Disputed Assessments, Authorities to Issue Refund, Subpoenas Duces Tecum, and Referral Letters for Criminal Complaints.
The delegation also covers Certificates of Tax Exemption of Cooperatives, lifting of warrants and notices (NTL, NOL, NOE), tax clearances (other than for bidding purposes), Authorities to Cancel Assessment for tax amnesty availment, procurement/bid documents, and Authorities to Release Imported Goods.
OIC-ARD Uy is further authorized to perform any other acts that are or may be necessary and indispensable to the speedy collection of internal revenue taxes.
The delegation extends to other documents issued and signed by the Regional Director in the ordinary course of regional operations.
The Order takes effect on August 3, 2022 and is automatically revoked upon Regional Director Buhain's return for official duty.

Forms referenced

Letter of Authority - a delegated document to be signed by OIC-ARD Uy.
Mission Order - a delegated document to be signed by OIC-ARD Uy.
Preliminary Assessment Notice (PAN) - a delegated document (OCR shows 'IPAN)').
Final Assessment Notice/Formal Letter of Demand (FAN/FLD) - a delegated document (OCR is noisy: 'Anal Assessment Notice/Formal Leiter of Demond').
Final Decision on Disputed Assessment (FDDA) - a delegated document (OCR shows 'Anal Decision').
Authority to Cancel Assessment (ATCA) for purposes of availment of tax amnesty - a delegated document (OCR shows 'IATCA)' and 'lax amnesty').
Authority to Release Imported Goods (ATRIG) - a delegated document (OCR shows 'IATRIG)').
Tax Clearance (other than for bidding purposes) - a delegated document.
Certificate of Tax Exemption of Cooperatives - a delegated document.
Subpoena Duces Tecum - a delegated document.

Tax types

The Order concerns internal revenue taxes, as OIC-ARD Uy is empowered to act for the speedy collection of internal revenue taxes.

Affected taxpayers

Taxpayers and parties transacting with Revenue Region No. 9A (CaBaMiRo) - such as those receiving assessment notices, demand letters, LOAs, subpoenas, tax clearances, refund authorities, or certificates of tax exemption - will have those documents signed by OIC-ARD Mariza R. Uy during the August 3-12, 2022 delegation period.
Cooperatives under Revenue Region No. 9A applying for tax exemption certificates are covered, as the Certificate of Tax Exemption of Cooperatives is among the delegated documents.
Taxpayers in the region availing of tax amnesty are affected, since the Authority to Cancel Assessment for tax amnesty availment is among the delegated documents.