REVENUE DELEGATION AUTHORITY ORDER NO. 2-2010 issued on February 18, 2010 delegates to the following Assistant Commissioners (ACIR) the authority to approve and/or sign the listed documents, in view of the absence of Deputy Commissioner Nelson M. Aspe of the Operations Group: A. For ACIR, Collection Service a. Tax Debit Memos (TDMs) as utilization of Tax Credit Certificates (TCCs); b. TCCs issued arising from transfers, revalidations of TCCs issued solely by the BIR and those jointly issued by the BIR and the Department of Finance One Stop-Shop Tax Credit and Duty Drawback Center (DOF-OSS); c. Transfer and Revalidation Approval Recommendation addressed to the Executive Director of the DOF-OSS; and d. Approval of applications for cash conversions of TCCs. B. For ACIR, Assessment Service a. TCCs other than those mentioned above; and b. Tax Refunds Approval The authority shall cover only those transactions involving amounts less than Twenty Five Million Pesos. However, for cases involving amounts of Twenty Five Million Pesos or more, the same shall be approved and signed by the Commissioner of Internal Revenue, upon recommendation by the concerned Assistant Commissioner through the Office of the Deputy Commissioner for Operations Group. Said authority is automatically revoked upon the resumption of duty of Deputy Commissioner Aspe.