November 21, 2003
BIR MEMORANDUM
| TO | : | All Regional Directors |
| All Revenue District Officers | ||
| All Chief of the Division/Offices Under | ||
| The Large Taxpayers Service | ||
| Others Concerned |
This has reference with Revenue Memorandum Order No. 15-95 as amended by Revenue Memorandum Order No. 31-95, specifically paragraph C.1.1.1. thereof which states that: ISTDAH
". . . Where indication of fraud had been established in a preliminary investigation, the Tax Fraud Division (Now National Investigation Division) thru the Assistant Commissioner, Intelligence and Investigation Service (IIS), shall request/recommend the issuance of the corresponding Letter of Authority (LOA) by the Commissioner which will automatically supersede all previously issued Letters of Authority with respect thereto. . . ."
In this connection, you are hereby reminded that the LOA issued by the undersigned under the investigative jurisdiction of the National Investigation Division shall prevail over LOA issued by other investigating offices, both Regional and National Offices, unless otherwise prescribed by the Commissioner or his duly authorized representatives.
In case an investigation was already commenced by your respective offices, you are instructed to...
