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
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.