REVENUE DELEGATION AUTHORITY ORDER NO. 5-2012 issued on December 26, 2012 specifies the documents to be approved and/or signed by the Deputy Commissioner for Legal and Inspection Group while Assistant Commissioner Marissa O. Cabreros of the Legal Service is on sabbatical and study leave of absence from January 2, 2013 to January 11, 2014. Said documents are the following: Processed by the Law Division (Office Code: K-1) i. Certificate of Registration as Donee Institution indorsed from the Philippine Council for NGO Certification Processed by the Litigation Division (Office Code: K-3) ii. Special Power of Attorney for attendance to Court of Tax Appeals Civil Cases Processed by the Prosecution Division (Office Code: K-4) iii. Subpoena Duces Tecum requests from National Investigation Division Processed by the International Tax Affairs Division (Office Code: K-5) iv. VAT Exemption Certificates a. For Embassies b. For qualified diplomats, officials and dependents c. For US Embassy (in ID format) v. Certificate of Tax Exemption for Asian Development Bank and Other International Organization vi. Certificate of Residency (for Tax Treaty Purposes) a. Local b. International vii. Exchange of Information letters to any office within the BIR (For Tax Treaty Purposes) viii. Certification on Tax Treatment on the Development Assistance of the USAID in the Philippines ix. Rulings on embassy and international organization’s purchase of motor vehicles with established Commissioner signed precedent Said authority shall take effect on January 2, 2013 and shall be automatically revoked upon the resumption of duty of Assistant Commissioner Cabreros.