RDAO No. 14-2022 — Delegates to the Assistant Commissioner of Enforcement and Advocacy Service the authority to sign Certificate of Availment of Judicial Compromise of Cases Pending in Court

BUREAU OF INTERNAL REVENUE Republic of the Philippines Department of Finance Quezon City RECEIVED BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION SEP 14 2022 as-pm ADMIN-1

August 23, 2022

REVENUE DELEGATION AUTHORITY ORDER NO. 14...- 2022

SUBJECT : Delegation of Authority to Sign Certificate of Availment of Judicial

Compromise of Cases Pending in Court.

TO All Internal Revenue Officers, Employees and Others Concerned

Authority of the Commissioner to Compromise Taxes

provides for the authority of the Commissioner of Internal Revenue (CIR) to compromise any Section 204 of the National Internal Revenue Code (NIRC) of 1997, as amended

internal revenue taxes subject to certain conditions. Section 7 of the same Code, however, provides for the power of the CIR to delegate some of his functions, to wit:

delegate the powers vested in him under the pertinent provisions of this Code to any of "Sec. 7. Authority of the Commissioner to Delegate Power. -- The Commissioner may

such subordinate officials with the rank equivalent to a division chief or higher, subjec to such limitations and restrictions as may be imposed under rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner: Provided, however, That the following powers of the Commissioner shall not be delegated:

XXXX XXXXX XXXX"

H. Delegated Authority

Pursuant to Section 7 of the NIRC of 1997, as amended, the authority of the CIR tc sign Certificate of Availment of Judicial Compromise after acceptance of the offer of the taxpayer by the National Evaluation Board (NEB), is hereby delegated to the Assistant Commissioner of Enforcement and Advocacy Service.

H Repealing Clause

All existing revenue memorandum circulars, orders and other issuances inconsistent herewith are hereby repealed, modified or amended accordingly.

H. Effectivity Clause

This Revenue Delegation Authority Order shall take effect immediately.

bPAM

Commissioner of Internal Revernue LILIACATRISGUILLERMO 001322

BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION

RECEXYCD SEP 1 4 2022 .p ADMIN-1