REVENUE DELEGATION AUTHORITY ORDER NO. 33-2026 issued on June 22, 2026 authorizes the Deputy Commissioner of the LegalGroup to sign decisions denying requests for reconsideration of the full or partial denial of a taxpayer’s claim for refund, filed and processed within the Bureau of Internal Revenue National Office, covering the following:

a. Creditable input taxes under Sections 112(A) and 112(B) of the National Internal Revenue Code (NIRC) of 1997, as amended; and

b. Excise Tax paid petroleum products under Section 135-A of the NIRC of 1997, as amended.