REVENUE MEMORANDUM ORDER NO. 15-2020 issued on June 3, 2020 prescribes the updated procedures in the acceptance of property donations to the BIR pursuant to Revenue Delegation Authority Order (RDAO) No. 4-2010, as amended by RDAO No. 4-2019. Upon receipt of communication from the donor signifying its desire to donate property/ies to the BIR, the user or intended beneficiary, through the Assistant Commissioner concerned (for National Office)/Regional Director concerned (for Regional Office) shall follow the procedures in the acceptance of property donations specified in the Order. The signatory to the Deed of Donation are as follows: Classification Signatory A. Real Property (i.e. Lot and Building) Commissioner of Internal Revenue B. Other assets a. Above ₱12M b. ₱12M and below b.1 Information Technology (IT) b.2 Non-IT Commissioner of Internal Revenue Deputy Commissioner, Information Systems Group Deputy Commissioner, Resource Management Group