Documentary Requirements for Tax Exemption Requests
- Required documents to be submitted to the Revenue District Office (RDO) or appropriate Large Taxpayers (LT) Office
- Applies to officials/employees or their heirs separated from employment for specified reasons
- Facilitates processing of tax exemption requests regardless of age or length of service
Processing Requests for Tax Exemption Certificates
Application and Pre-evaluation
- Submission of complete documentary requirements to RDO or LT Office where employer is registered
- Officer of the Day pre-evaluates application using Action Sheet-Checklist (Annex B)
- If complete, forwarded to Revenue District Officer or LT Division Chief for detailed evaluation
- If incomplete, Notice to Comply issued; failure to comply results in Notice of Archiving
- Evaluation and certificate preparation for Large Taxpayers done by concerned LT Office
Review and Approval
- Regional Director or Assistant Commissioner of Internal Revenue (ACIR) Large Taxpayers Service reviews and approves
- ACIR signs certificate if compliant; otherwise, application returned with review memorandum
Issuance of Certificates
- Legal Division or Large Taxpayers Service prepares three copies: original (taxpayer), duplicate (docket), triplicate (ACIR, Legal Service)
- Certificates must bear official dry seal of the Bureau before release
- Permanent record book maintained for certificate tracking (number, taxpayer, date)
Repealing Clause
- All inconsistent issuances or provisions are repealed, revoked, or modified accordingly
Effectivity
- Order takes immediate effect upon promulgation on 28 September 2011
Key Legal Concepts
- Integration of Large Taxpayers Service in process and evaluation
- Ensuring proper documentation for tax-exempt separation benefits
- Defined authority in evaluation and issuance of tax exemption certificates
- Procedural safeguards with Notices to Comply and Archiving for incomplete submissions
- Formal issuance and tracking to ensure validity and transparency