REVENUE DELEGATION AUTHORITY ORDER NO. 4-2020 issued on November 26,
2020 delegates to the Assistant Commissioner, Assessment Service the authority to
sign and approve the Personal Equity and Retirement Account (PERA) electronic Tax
Credit Certificate (TCC) for qualified PERA contributors pursuant to Republic Act No.
9505, as implemented by Revenue Regulations No. 17-2011 and Revenue
Memorandum Order No. 42-2016, as amended.