RDAO No. 03-2021 — Delegates the authority to approve/sign various taxpayer's requests and matters declared as "No-Ruling Areas", among others Digest | Full Text

R-E,PUBLIC OF TTM PHILIPPINES DEPARTMENT OF FINANCE BIIREAU OF INTERNAL REVENUE Quezon City luL 0 i ;,;I REVENUE DELEGATION AUTHORITY ORDER NC. O - UU SUBJECT Delegation of Authority to Approve/Sign Taxpayer's Requests for Extension TO of Time to File Estate Tax Returns, Extension of Time to Fay Estate Ta>l Due, Extension of Time to Submit Photocopies of the Transfer Certificate of Title(TCT)/Condominium Certificate of Title (CCT)/Shares of Stock that Bears the Annotation of Substituted Basis of the Real Properties/Shares of Stock Transferred/ Received Pursuant to Section 40 (C) (2) of the National Intemal Revenue Code (Tax Code) of 1997, as Arnended, 2s Duly Cerlified by the Registry of Deeds/Corporate Secretary, Matters Deciared as "No-Ruling Areas" in Revenue Bulletin (RB) No. l-2003, as amended by RB No" 2-2003, and Non-Compliance with Any of the Rec,uiirements Under Revenue Memorandum Order (RMO) No. 9-2014. All Revenue Officials, Employees and Others C;ncerned In the exigencies of the service so requiring, and in line with the implementation of Republic Act (RA) No. 1 1032, otherwise known as the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018," the authority to act, approve/sign rhe following requests/matters involving: L Extension of time to file estate tax returns; 2. Extension of time to pay estate tax due; 3. Extension of time to submit photocopies ofthe TCT/CCT/Shares of Stock that bears the annotation ofsubstituted basis ofthe real properties/shares ofstock transfbrred/ received pursuantto Section 40 (C) (2) of the Tax Code c,f tc)97,as amended, as duly certified by the Registry of Deeds/Corporate Secretaqr: 4. Matters declared as "No-Ruling Areas" in RB No. I -2003, as amended by RB No. 2-2003; and 5. Non-compliance with any of the requirements under RMO No. 9-2014; is hereby delegated to: ASSISTANT COMMISSIONER LEGAL SERVICE This Order shalltake effect immediatelv. CUREA.U F lf', i'ERr.rnl Hcv ENUts .iuL 07 m l!I4.^4$1, CAESAR R. DULAY K-l ht ot39 Commissioner ol internal Rel'enue VIS roN 30