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RMO No. 21-2005: Suspends until further notice the temporary operating procedures governing the Large Taxpayers Service under RMO No. 17-2005

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Summary

RMO No. 21-2005 suspends until further notice the temporary operating procedures for the Large Taxpayers Service (LTS) under RMO No. 17-2005. It reinstates the provisions of Revenue Delegation Authority Order (RDAO) No. 03-03.

Key points

  1. Reinstated delegation. RDAO No. 03-03 again governs the delegation of authority to approve and sign accountable forms, notices, permits, reports and other documents processed by the LTS, including the Large Taxpayers District Office (LTDO).
  2. Monthly report. The Deputy Commissioner and OIC of the LTS submits a monthly report of all such forms, notices, permits, reports and documents processed under RDAO No. 03-03. The report carries detailed schedules consistent with LTS and LTDO records and registers.

Who is affected

  • Large Taxpayers Service
  • Large Taxpayers District Office

Deadlines and effectivity

  • Issued August 18, 2005
  • Suspension lasts until further notice

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

CitesRMO No. 17-2005
Cited byRMO No. 22-2006

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.