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Apiil 30, 2c'iE

REV=r{UE DELEGAT;GI{ AUIHORITY ORDER (RDAC} No. 4 -&ot a

i r-,1 AII lnternaI Rervenue Cfficers, Empl*yees and Cthers Ccncerneci

SUBJECT. Delegation of Authoriiy to Sign anci Apprcve Assessrneni ftioiices


& Reports af lnvestigation of the Diirisions under ihe LTS

I Deiegated Authoi-ity
iiii'ei']ani ic .*!e:t;ct.7 cf ihe i\i3tlLrr,at inl=l:,:i i.=':?i"t-:a Ccr:e cf 1!9i7 ;:
amendeC, the auihorit;r of ine Comrnissroner of lniernal Re'renue to sign Ftnai
Assessment Notices (FAN) & Formal Leiiers of Demand and Finai Decision on
Disputed Assessmenis (FDDA) processed i:,," ihe Divisions under ihe Large Taxpa'yeis
Service (LTS), which were prevrousiy deiegateC to the Assistant Ccmntissioner cf the
l-arge Taxpay,ers Ser'rice (LTSi under RDAO Nr: 4-20C7 and RDAC No 7-2CCl is
herebv amended and delegaiei as follows:

The Assistant Commissioner of the Large Taxpayers Service (LTS) shall reiain
the authority to sign and approve Prelirninary Assessmeni Notices (PAN);

B The Deputy Commissicner for Cperations shall be authorized to sign anci


approve Final Assessment Notices (FAi!) and Formal Letiers of Demand; and

C The auihoriiy to sign and approve Final Decision on Dispuied Assessments


(FDDA) shall reverl back to the Commissioner of Intei-nai Revenue.

ll. Repealing Clause

Any provision of periinent revenue rssuances inconsisient with this RDAC is


hereby amended accordingiy.

lll Effectivity
This Re,renue Delegation Authority Order shall take effect immeciiately

\L REVE
BUREAU OF INTF.RNAL REVENUE
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rLil lltl CAESAR R. DUI-AY
Vlt)t/.t Commissioner of lnternal Revenue
RECOHi]S MGT. UIVISiON 015718