RDAO No. 04-2017 — Delegates to the respective Regional Directors of BIR Regional Offices the authority to sign request for information/access to records of different government offices

BUREAU OF INTERNAL REVENUE

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPArtMent oF FInAnCe RECORDS MGT. DIVISION NOV 0 7 2017 I 2:50P.M UMigA

Quezon City RECEIVED

September 19. 2017

REVENUE DELEGATION AUTHORITY ORDER NO. 4-2017

SUBJECT of Different Government Offices Pursuant to Existing Memorandum of Delegation of Authority to Sign Request for Information/Access to Records

Agreement (MOA) to Regional Directors.

TO All Internal Revenue Officers and Others Concerned.

Pursuant to Section 5 of the National Internal Revenue Code (NIRC) of 1997, as amended. which empowers the Commissioner to obtain information and to summon, examine, and take testimony of persons to wit -

or in making a return when none has been made, or in determining the liability of any Examine, and Take Testimony of Persons. - In ascertaining the correctness of any return "Sec. 5. Power of the Commissioner to Obtain Information, and to Summon,

person for any internal revenue tax, or in collecting any such liability, or in evaluating tax compliance, the Commissioner is authorized:

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(B) To obtain on a regular basis from any person other than the person whose internal revenue tax liability is subject to audit or investigation, or from any office or officer of the national and local governments, government agencies and instrumentalities, including the Bangko Sentral ng Pilipinas and government-owned or- controlled corporations, and information such as, but not limited to costs and volume of production, receipts or sales and gross incomes of taxpayers, and the names, addresses, and financial statements of corporations, mutual fund companies, insurance companies, regional operating headquarters of multinational companies, joint accounts, associations, joint ventures or consortia and registered partnerships and their members;

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and in line with the MOAs entered into between the Bureau of Internal Revenue (BIR) and different government agencies and instrumentalities, including government owned or controlled corporations, such as, but not limited to

Land Registration Authority (LRA)

Land Transportation Franchising and Regulatory Board (LTFRB) Securities and Exchange Commission (SEC) Land Transportation Office (LTO) Bureau of Customs (BOC)

Department of Transportation and Communication (DOTC) Philippine Health Insurance Corporation (PHILHEALTH) Civil Aviation Authority of the Philippines (CAAP) Home Development Mutual Fund (HDMF) Maritime Industry Authority (MARINA) Department of Trade and Industry (DTI) Philippine Statistics Authority (PSA) Bangko Sentral ng Pilipinas (BSP) Local Government Units (LGUs) Social Security System (SSS) Department of Justice (DOJ) Insurance Commission (IC)

the authority to sign request for information/access to records pursuant thereto is hereby delegated to the Regional Directors of the respective BIR regional offices.

modified or amended accordingiy. All existing revenue issuances and portions thereof inconsistent herewith are hereby repealed.

This Order shall take effect immediately.

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BUREAU OF INTERNAL REVENUE Commissioner of Internal Revenue CAESAR R. DULAY 010908 RECORDS MGT. DIVISION

Q:56p.M NOV 0 7 2017 UhNe RECEIVED