REVENUE DELEGATION 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