RDAO No. 5-2026 — Authorizes the OIC-Assistant Chief of the National Investigation Division to sign the documents specified in the Order, as well as grants him system access/permission as "Division Chief" to identified BIR systems
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE
Bringing In Revenues for Nation-Building February 5, 2026 PILIPINAS BAGONG
REVENUE DELEGAtION AUTHORItY ORDER No. 0 0 5 - 2 0 2 6
continuity of operations of the National Investigation Division (NID), CHRISTOPHER P. AGBAYANI, OIC-Assistant Division Chief, is hereby authorized to sign the The exigencies of the revenue service so requiring and to ensure the smooth
foliowing documents:
N Request for Issuance of Letter of Authority (LOA) 2. Access Letters to BIR offices and government agencies: 3 First Notice for Presentation of Records and/or Documents; 4 Second and Final Notice for Presentation of Records and/or Documents; 5 Recommendation for Issuance of Subpoena Duces Tecum; 6. Notice of Discrepancy: 7 Recommendation for Issuance of Preliminary Assessment Notice (PAN) 8. 9. Recommendation for Issuance of Formal Letter of Demand/Final Recommendation for Issuance of Final Decision on Disputed Assessment Notice (FLD/FAN);
10. Request for Reimbursement of Travel Expenses; and 11.Other documents being issued and signed by the Chief, NID in the Assessment (FDDA); ordinary course of operations of the division.
System (ARMS), CHRISTOPHER P. AGBAYANI is likewise granted system of Authority Monitoring System (eLAMS), and the Accounts Receivable Management access/permission as "Division Chief". processed through the Internal Revenue Integrated Service (IRIS), Electronic Letter Moreover, to facilitate the administration of cases being monitored and
This order shall take effect immediately.
NE S DS MANAGEMENT DIVISION OF INTERNAL REVENUE sE CHARLitO MArtIn r. MendoZA AX
FEB 11 2026 Commissioner of internal Revenue
W
BY: Admin unit - TME: 10:3A
BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph
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