RDAO No. 04-2018 — Delegates to concerned BIR officials the authority to sign and approve Assessment Notices and Reports of Investigation of the Divisions under the Large Taxpayers Service

FeDuDlic or he PhiiLoires

BUREAU OF INtERNAL REVENUE Department or Financ

National office Quezon City

April 30.2018

ReVeNUe deLeGAtIOn AUthOrIty Order (RdAO) NO. 4-2018

TO: All internal Revenue Officers, Empioyees and Others Concerned

SuBject: & Reports of Investigation of the Divisions under the LTS Delegation of Authority to Sign and Approve Assessment Notices

I. Delegated Authority

Pursuant to Section 7 of the National internai Revenue Code of 1997. as amended, the authority of the Commissioner of internal Revenue to sign Final Assessment Notices (FAN) & Formal Letters of Demand and Final Decision on Disputed Assessments (FDDA) processed by the Divisions under the Large Taxpayers Service (LTS), which were previously deiegated to the Assistant Commissioner of the Large Taxpayers Service (LTS) under RDAO No. 4-2007 and RDAO No. 7-2007. is hereby amended and delegated as follows

A. The Assistant Commissioner of the Large Taxpayers Service (LTS) shall retain the authority to sign and approve Preliminary Assessment Notices (PAN):

B. The Deputy Commissioner for Operations shall be authorized to sign and

approve Final Assessment Notices (FAN) and Formal Letters of Demand; and

C. The authority to sign and approve Final Decision on Disputed Assessments

(FDDA) shall revert back to the Commissioner of Internal Revenue.

H1. Repealing Clause

hereby amended accordingly. Any provision of pertinent revenue issuances inconsistent with this RDAO is

!!l. Effectivity

This Revenue Delegation Authority Order shall take effect immediately

BUrEAU OF INtERNAL REVENUE

recorDs Mgt. Division NNTYT MAY 2 3 2Q18 2:4SPM. Wu Commissioner of Internal Revenue CAeSAr r. DuLAY R 016718