REVENUE DELEGATION AUTHORITY ORDER NO. 1-2017 issued on February 28, 2017 temporarily authorizes concerned Assistant Commissioners (ACIRs) to approve and/or sign certain documents after review by the Office of the Operations Group, to wit: A. For ACIR, Collection Service – 1. The Tax Debit Memos as utilization of Tax Credit Certificates (TCCs); 2. TCCs issued arising from transfers of revalidations of TCCs; and 3. Approval of applications for cash conversions of TCCs. B. For ACIR, Assessment Service – 1. TCCs other than those mentioned in A.2 above; 2. Approval/disapproval of memorandum reports on tax credit/refund; and 3. Endorsement to Bureau of Customs of VAT TCC/refund claims from importation. The approval of issuances/communications related to electronic Tax Information Systems (approval of which rests with the Deputy Commissioner (DCIR)-Operations Group as Executive Project Sponsor) is temporarily delegated to the DCIR-Information Systems Group, thru the Office of the Operations Group for review. Closure Order, as well as Lifting Order in relation to Oplan Kandado Program, shall be submitted for final approval by the Commissioner thru the Operations Group for review.