RDAO No. 04-2012 — Delegates to the Deputy Commissioner, Legal and Inspection Group the authority to approve and sign subpoena ad testificandum and subpoena duces tecum

BUREAU OF INTERNAL REVENUE Republic of the Philippines Department of Finance National Office Quezon City

July 13, 2012

REVENUE DELEGATION AUTHORITY ORDER NO. 4 - W12

SUBJECT Delegation of Authority to Approve and Sign Subpoena Processed

by the National Investigation Division and Enforcement Service

TO All Internal Revenue Officers & Employees and Others Concerned

Pursuant to Section 7 of the National Internal Revenue Code (NIRC) of 1997, the

subpoena ad testificandum & subpoena duces tecum processed by the National authority of the Commissioner of Internal Revenue under Section 5(C) thereof to issue Investigation Division and Enforcement Service in relation to access to records request sent to third parties is hereby delegated to the Deputy Commissioner, Legal and Inspection Group (LIG)

hereby repealed, modified or amended accordingly. All existing revenue issuance and portions thereof inconsistent herewith are

This Order shall take effect immediately.

KIM S MT O-HENARES Commissioher df Internal Revenue

C-1 BUREAU OF INTERNAL RUVENUE RECORDS MGT DfVISfON 010940

jUL 2 6 2012 UMwgn RECEIVEDO