REVENUE DELEGATION AUTHORITY ORDER NO. 2-2012 issued on May 29, 2012,
authorizes the concerned Assistant Commissioners (ACIRs) under the Operations Group
to approve and/or sign the documents listed below while Deputy Commissioner Nelson M.
Aspe is on approved leave of absence from May 31, 2012 to June 15, 2012.
A. For ACIR, Collection Service
i. Tax Debit Memos (TDMs) as utilization of Tax Credit Certificates (TCCs);
ii. TCCs issued arising from revalidation 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);
iii. Revalidation Approval Recommendation addressed to the Executive Director
of the DOF-OSS; and
iv. Approval of applications for cash conversions of TCCs.
B. For ACIR, Assessment Service
i. TCCs other than those mentioned in A.ii above; and
ii. Tax Refunds Approval.
Said authority shall cover only those transactions involving amounts less than P 25
Million. For cases involving amounts of P 25 Million or more, the same shall be approved
and signed by the Commissioner of Internal Revenue, upon recommendation by the
concerned ACIR through the Office of the Deputy Commissioner for Operations Group.
The concerned Head Revenue Executive Assistant shall be responsible to act on the
above whenever the identified ACIR is out of the office due to leave of absence or
attendance in meeting/s outside of the National Office premises.
Said authority is automatically revoked upon the resumption of duty of Deputy
Commissioner Nelson M. Aspe.