REVENUE REGULATIONS NO. 6-2003 issued on February 10, 2003 amends Section 4 of RR No. 17-2002, as amended, relative to the authority of the Commissioner of Internal Revenue to delegate the review and evaluation of the Voluntary Assessment and Abatement Program (VAAP) availments, which shall likewise apply to all unprocessed Voluntary Assessment Program (VAP) availments made pursuant to RR No. 8-2001, as amended.