Bureau of Internal Revenue (BIR) Commissioner Lilia C. Guillermo has returned to one of her deputy commissioners the authority to sign the final assessment notices (FAN) and the formal letters of demand (FLD) sent to taxpayers.
Likewise, the signing of FAN and FLD for cases under the Large Taxpayers Service (LTS) was also reverted to the BIR Deputy for Commissioner.
Guillermo said that in the absence the LTS chief, the papers maybe signed by the head revenue executive assistants of the service.
Guillermo issued the directive in Revenue Delegation Authority Order (RDAO) 7-2022, amending the previous instructions of her predecessor.
She, however, said the authority to sign and approve the final decisions on disputed assessments (FDDA) remains with her office.
Guillermo issued the directive even as the Department of Finance has not yet given its go signal to resume investigation which was suspended by then Finance Secretary Carlos Dominguez III.