RDAO No. 05-2012 — Specifies the documents to be approved and/or signed by the Deputy Commissioner for Legal and Inspection Group while the Assistant Commissioner of the Legal Service is on sabbatical and study leave of absence

BUPTAU Of INTERNAL REVENUE REcobo Mor $stPM VISION

REPUBLIC OF THE PHILIPPINES tC 2 6 z012

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE RECEIVED

December 19, 2012

REVENUE DELEGATION AUTHORITY ORDER NO. 5- 30/2

The exigencies of the revenue service so requiring and with the approved sabbatical and study leave of absence of Assistant Commissioner Marissa O. Cabreros - Legal Service, from January 2, 2013 to January 11, 2014, the foilowing documents signed by ACIR Legal Service are ordered to be approved and/or signed by Deputy Commissioner Estela V. Sales, Legal & Inspection Group effective January 2, 2013.

Processed by the Law Division (Office Code: K-1)

1. Certificate of Registration as Donee Institution indorsed from the Philippine Council for NGO Certification (PCNC)

Processed by the Litigation.Division (Office Code: K-3)

2. Special Power of Attorney (SPA) for attendance to Court of Tax Appeals (CTA) Civil Cases

Processed by the Prosecution Division (Office Code: K-4)

3. Subpoena Duces Tecum (SDT) requests from National Investigation

Division (NID)

Processed by the International Tax Affairs Division (Office Code: K-5)

4. VAT Exemption Certificates (VEC)

b. For qualified diplomats, officials and dependents c.For US Embassy (in iD format) a. For Embassies

5. Certificate of Tax Exemption for Asian Development Bank and Other

6. Certificate of Residency (for Tax Treaty Purposes) International Organization d. Local

e. International Exchange of information letters to any office within the BIR (For Tax Treaty Purposes) 8 Certification on Tax Treatment on the Development Assistance of the

USAID in the Philippines

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9. Rulings on embassy and international organization's purchase of

motor vehicies with established Commissioner signed precedent

This authority is automatically revoked upon resumption of duty of Assistant Commissioner Marissa O. Cabreros.

KIM S. JA&TK O-HENARES Commissiondr ofinternal Revenue

013287

BUREAU OF INTERNAL REVENUE RECORUS MGT. DIVISION Eac 2 6 2012 4:J pM-

RECEIVED

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