Procedures on the Processing of Quarterly Summary List of Sales and Purchases for Pilot Offices

July 12, 2002BIR MEMORANDUMTO:All Assistant Commissioners  All Regional Directors  All Revenue District Officers  All Division Chiefs  All Internal Revenue Officers  Others Concerned    SUBJECT:Procedures on the Processing of Quarterly Summary List of Sales and Purchases for Pilot Offices — RDO No. 24 (Valenzuela), LTDO Makati, LTAD I and II=The Bureau of Internal Revenue is reengineering its work processes in order to increase revenue collections and to pursue quality audit by making use of available internal and external information resources. In order to strengthen and enhance its assessment functions, the utilization of information technology has been identified as an effective tool to improve tax administration through the development of the Reconciliation of Listings for Enforcement (RELIEF) System. The RELIEF System was created to support voluntary assessment programs of the Bureau through the cross-referencing of third party information from the VAT taxpayer's Summary Lists of Sales and Purchases to be submitted on a quarterly basis in magnetic form based on a prescribed electronic format. The consolidation and matching of information with other externally sourced data will detect underdeclaration...