REVENUE DELEGATION AUTHORITY ORDER NO. 5-2011 issued on November 16, 2011 authorizes the concerned Assistant Commissioners (ACIRs) under the Operations Group to approve and/or sign the documents listed below while Deputy Commissioner Nelson M. Aspe of the Operations Group is on approved leave of absence from November 21, 2011 to November 25, 2011. A. For the ACIR of the Collection Service 1. Tax Debit Memos (TDMs) as utilization of Tax Credit Certificates (TCCs); 2. TCCs issued arising from transfers, revalidation of TCCs issued solely by the BIR and those jointly issued by the BIR and the Department of Finance One Stop-Shop Tax Credit and Duty Drawback Center (DOFOSS); 3. Transfer and Revalidation Approval / Recommendation addressed to the Executive Director of the DOF-OSS; and 4. Approval of applications for cash conversions of TCCs. B. For the ACIR of the Assessment Service 1. TCCs other than those mentioned in A.b above; and 2. Tax Refunds Approval under the Operations Group. Said authority shall take effect on November 21, 2011 and is automatically revoked upon the resumption of duty of Deputy Commissioner Aspe.EGATION AUTHORITY NO. 8-2013 issued on December 17, 2013
delegates to the following revenue officials the authority to approve and/or sign the
documents listed below pertaining to claims for VAT refund filed at the One Stop
Shop (OSS) and Duty Drawback Center of the Department of Finance:
A. DCIR, Operations Group
a. Option to claim VAT refund regardless of amount;
b. Obligation request for VAT refund claims over Ten Million Pesos
(P 10,000,000.00);
B. ACIR, Assessment Service
a. Obligation request for claims not exceeding Ten Million Pesos
(P 10,000,000.00);
C. Head, Tax and Revenue Group, OSS
a. As counter signatory in the obligation request, regardless of amount