RDAO No. 33-2026 — Authorizes the Deputy Commissioner of the Legal Group to sign decisions denying requests for reconsideration of the full or partial denial of a taxpayer's claim for refund, filed and processed within the BIR

Bringing In Revenues for Nation-Building REVENUE DELEGATION AUTHORITY ORDER NO. 0 3 3 - 2_ 0 2 6 BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City Date PILIPINASL BAGONG JUN 22 2026

TO All Revenue Officials and Others Concerned

SUBJECT: Delegation of Authority to Sign Decisions Denying the Request for National Office Under Sections 112(A), 112(B), and 135-A of the National Reconsideration of the Full or Partial Denial of a Taxpayer's Claim for Internal Revenue Code of 1997, as Amended by Sections 9 and 11 of Republic Act No. 12066. Refund, Filed and Processed Within the Bureau of Internal Revenue

authority to delegate the powers vested in him under the pertinent provisions of the NIRC of chief or higher, subject 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 CIR and except the powers enumerated therein. SECTION 1. Delegated Authority. - Pursuant to Section 7 of the National Internal Revenue Code (NIRC of 1997. as amended, the Commissioner of Internal Revenue(CIR has the 1997. as amended, to any or such subordinate officials with the rank equivalent to a division

taxpayer's claim for refund, filed and processed within the Bureau of Internal Revenue to sign decisions denving requests for reconsideration of the full or partial denial of a National Office. covering the following In this regard, the Deputy Commissioner of the Legal Group is hereby authorized

a.Creditable input taxes under Sections 112A and 112(B) of the NIRC of b.Excise tax paid on petroleum products under Section 135-A of the NIRC of 1997, as amended; and 1997, as amended.

repealed, modified or amended accordingly. SECTION 2. Repealing Clause. - All issuances inconsistent with this Order are hereby

in force until an Order amending or modifying the same is issued. SECTION 3. Effectivity Clause. - This Order shall take effect immediately and shall remain

00000329 BUREAU OFINTERNALREVENUE 0t NT DIVISION

JUN 22 2026 CHARLITO MARTIN R.MEMDOZA Commissioner of Internal Revenue

BY ADMIN UNIT IME: 1b: 31Am

An Act Amending Sections 27.28.32,34,57, 106,108.109,112.135.237-A.269.292,293.294.295.296.297.300,301.308,309,310 and 311.and Adding New Sections 135-A,295-A.296-A.and 297-A of the National Internal Revenue Code of 1997.as amended,and for BIR National Office Bldg. Senator Miriam Defensor-Santiago Avenue,Diliman,Quezon City Trunkline8981-70008929-7676 Website:www.bir.gov.ph