REVENUE DELEGATION AUTHORITY ORDER NO. 3-2021 issued on July 7, 2021 delegates to the Assistant Commissioner of Legal Service the authority to act, approve/sign the following requests/matters involving: a. Extension of time to file Estate Tax returns; b. Extension of time to pay Estate Tax due; c. Extension of time to submit photocopies of the TCT/CCT/Shares of Stock that bears the annotation of substituted basis of the real properties/shares of stock transferred/received pursuant to Section 40 (C) (2) of the Tax Code of 1997, as amended, as duly certified by the Registry of Deeds/Corporate Secretary; d. Matters declared as “No-Ruling Areas” in Revenue Bulletin (RB) No. 1- 2003, as amended by RB No. 2-2003; and e. Non-compliance with any of the requirements under Revenue Memorandum Order No. 9-2014.