Request for "Preprocessed" RELIEF and BOC Data for VAT Credit/Refund Claims Filed Pursuant to Section 112 of the National Internal Revenue Code of 1997, as Amended

July 3, 2019OPERATIONS MEMORANDUM NO. 005-19TO : Assistant Commissioner-Large Taxpayers Service, Regional Directors, Chiefs of the Large Taxpayers (LT) Audit Divisions, Revenue District Officers, Chief of the VAT Credit Audit Division (VCAD) and All Revenue Officials and Employees Concerned   RE : Request for "Preprocessed" RELIEF and BOC Data for VAT Credit/Refund Claims Filed Pursuant to Section 112 of the National Internal Revenue Code of 1997, as Amended Currently, "preprocessed" RELIEF and BOC data for cases covered by electronic Letters of Authority (eLAs) are automatically provided by the Audit Information, Tax Exemption and Incentives Division (AITEID) to all investigating offices since information on eLA issuance is available through the Electronic Letter of Authority Monitoring System (ELAMS). However, for VAT credit/refund claims which are covered by manually issued Tax Verification Notices (TVNs), the concerned processing offices must file a request before they can be provided access to "preprocessed" RELIEF and BOC data. CAIHTEIn requesting the aforementioned data, the following procedures shall be observed by the LT Audit Divisions (LTADs)/VCAD/RDOs:1. The Revenue Officer (RO) assigned to process the...