REVENUE DELEGATION AUTHORITY ORDER NO. 3-2014 issued on July 21, 2014 amends Revenue Delegation Authority Order (RDAO) No. 4-2007 by delegating the authority of the Assistant Commissioner, Large Taxpayers Service (LTS) to approve/disapprove and sign Applications for VAT Zero-Rating of Effectively ZeroRated Transactions of Large Taxpayers under the jurisdiction of the LTS to the respective Chiefs of the Regular/Excise Large Taxpayers Audit Divisions and Large Taxpayers Divisions – Makati and Cebu.