REVENUE DELEGATION AUTHORITY ORDER NO. 7-2022 issued on July 14, 2022 amends Revenue Delegation Authority Order (RDAO) No. 4-2018 relative to the delegation of authority to sign and approve Assessment Notices and reports of investigation of the divisions under the Large Taxpayers Service (LTS). Under RDAO No. 4-2018 dated April 30, 2018, the authority of the Commissioner to sign Final Assessment Notices (FAN) and Formal Letters of Demand (FLD) was further delegated to the Deputy Commissioner of Operations. This delegated authority, particularly the signing of the FAN and FLD is being repealed and reverted to the Assistant Commissioner of the LTS or, in his/her absence, the concerned Head Revenue Executive Assistant (HREA) at the LTS, as previously provided under RDAO No. 7-2007 dated August 13, 2007. However, the authority to sign and approve Final Decisions on Disputed Assessments (FDDA) remains under the authority of the Commissioner of Internal Revenue.