RDAO No. 03-2014 — Amends Revenue Delegation Authority Order (RDAO) No. 4-2007 relative to the delegation of authority to approve/ disapprove and sign applications for VAT Zero-Rating of Effectively Zero-Rated Transactions of Large Taxpayers

BUNEAU DY INTERNAI RIVENUE RECOSUGMGTDIUSION

HUREAUOFINTERNALREVENUE Republic of the Philippines. Department of Finance Quezon City RECEIVED JUL 2 120 W I' co pm

F July 8,2014

REVENUE DELEGATION AUTHORITY ORDER NO. _V3 -.20 14

SURJECT 2007.. relative to . theDelegation ofAuthority Amending Revenue Delegation Authority Order (RDAO) No. 4- to

of Effectively Zero-Rated Transactions of Large Taxpayers Approve/Disapprove and Sign Applications for VAT Zero-Rating

TO All Internal Revenue Officers, Empioyees and Others Concerned

zero-rated transactions of Large Taxpayers under the jurisdiction of the Large Taxpayers Service Applications for VAT Zero-Rate filed by Large Taxpayers under the jurisdiction of the LTs and Cebu. (LTS). the "authority of the Assistant Commissioner, LTS to approve/disapprove and sign provided under RDAO No. 4-2007 is hereby amended and delegated to the respective Chiefs of the Regular/Excise Large Taxpayers Audit Divisions and Large Taxpayers Divisions -- Makati In order to expedite the processing of applications for VAT zero-rating of effectively

This Order'shall take effect immediately.

KMS TO-HENARES Conm 02572.6 Ar of Internal Revenue