BIR Delegates Authority to Sign Decisions Denying Certain Tax Refund Reconsideration Requests

On 22 June 2026, the Bureau of Internal Revenue (BIR) issued Revenue Delegation Authority Order (RDAO) No. 033-2026, authorizing the Deputy Commissioner of the Legal Group to sign decisions denying requests for reconsideration of the full or partial denial of a taxpayers’ claim for refund, filed and processed within the BIR National Office.

 

The delegated authority covers requests for reconsideration involving the following:

 

    a. Creditable input taxes under Sections 112(A) and 112(B) of the National Internal Revenue Code (NIRC) of 1997, as amended; and

    b.  Excise tax paid on petroleum products under Section 135-A of the NIRC of 1997, as amended.
 

The Order took effect immediately upon its issuance and shall remain in force until amended or modified by a subsequent Order.

 

The full issuance may be accessed here.