REVENUE DELEGATION AUTHORITY ORDER NO. 4-2018 issued on May 23, 2018 delegates to concerned BIR officials the authority to sign and approve Assessment Notices and Reports of Investigation of the Divisions under the Large Taxpayers Service (LTS). The Assistant Commissioner-LTS shall retain the authority to sign and approve Preliminary Assessment Notices while the Deputy Commissioner for Operations shall be authorized to sign and approve Final Assessment Notices and Formal Letters of Demand. The authority to sign and approve Final Decision on Disputed Assessments shall revert back to the Commissioner of Internal Revenue.