RDAO No. 07-2022 — Amends Revenue Delegation Authority Order No. 4-2018, Relative to the Delegation of Authority to Sign and Approve Assessment Notices & Reports of lnvestigation of the Divisions under the Large Taxpayers Service (LTS)

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

+ July 12, 2022

REVENUE DELEGATION AUTHORITY ORDER (RDAO) NO 7- 2022

TO: SUBJECT: *:: Reports of Investigation of the Divisions under the Large Taxpayers Service to the Delegation of Authority to Sign and Approve Assessment Notices & Amending Revenue Delegation Authority Order (RDAO) No. 4-2018, Relative (LTS) All Internal Revenue Officers, Employees and Others Concerned

Delegated Authority

at the LTS, as previous!y provided under RDAO No. 7-2007, dated 13 August 2007 Assessments (FDDA) remains under the authority of the Commissioner of Internal Revenue. to sign Final Assessment Notices (FAN) and Formal Letters of Demand (FLD) was authority, particularly the signing of the FAN and FLD is being repealed and reverted to the Assistant Commissioner of the LTS or in his/her absence the concerned (HREA) further delegated to the Deputy Commissioner of Operations. This delegated as amended, the Commissioner may delegate the powers vested in him/her to any or such subordinate officials with the rank equivalent to a division chief or higher. However, the authority to sign and approve Final Decisions on Disputed Under RDAO 4-2018, dated 30 April 2018, the authority of the Commissioner Pursuant to Section 7 of the National Internal Revenue Code (NIRC) of 1997

Repealing Clause

inconsistent herewith are hereby repealed, modified or amended accordingly All existing revenue memorandum circulars, orders, and other issuances

I. Effectivity Clause

This RDAO shall take effect immediately BUREAUCIT : "NAL REVENUE Commissioner of Internal Revenue LILIA CATRIS GUILLERMO bi L.Gnl 000086

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RECORDS MGT.LIVISION