RDAO No. 04-2022 — Delegates the authority to sign and approve Certificate of Tax Exemption from Income Tax and from Withholding Tax (CTE) for separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other disability processed at the Large Taxpayers Service Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINAN(]E BUREAU OF INTERNAI RXVENUE lzo REVEN UE DETEGATTON AUTHORITY ORD ER NO. June2,2O22 ?-2- TO: All Revenue Officers, Employees and Others Concerned SUBJECT: Delegation Authority to Sign and Approve Certificate of Tax Exemption from lncome Tax and from Withholding Tax (CTEI for Separation Benefits Received by Officials and Employees on Account of Their Separation from Employment Due to Death, Sickness or Other Disability l. Delegated Authority ln order to expedite the processing of applications for tax exemption of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other disability processed at the Large Taxpayers Service (LTS), pursuant to Revenue - Memorandum Order (RMO) No. 26-2011 as amended by RMO No. 66 201,6, the approval and signing of the Certificate of Tax Exemption f rom lncome Tax and from Withholding Tax (CTE) is hereby delegated to the Assistant Commissioner (ACIR) of the LTS, or in his/her absence, the concerned Head Revenue Executive Assistant (HREA), as an addendum to RDAO No. 4-2007 as amended by RDAO No. 7-2007 and RDAO No. 4-2018 as follows: "8. The Assistant Commissioner (ACIR), LTS or in his/her obsence, the concerned Head Revenue Assistont (HREA) shall opprove and sign the following: 1.. xxx xxx 28. Certificate ol Tox Exemption from lncome Tax and from Withholding Tax (CTE) for Seporation Benefits Received by Officials ond Employees on Account of Their Separotion from Employment Due to Death, Sickness or Other Disability" Effectivity This Revenue Delegation Authority Order shall take effect immediately. rti4"^A$*1 CAESAR R. DULAY Commissioner of lnternal Revenue ,.1 051745 Lt, ;