Strict Enforcement of All Issuances, Guidelines and Procedures Governing the Conduct of Audit and Investigation of Tax Cases

June 6, 2013BIR MEMORANDUMTO:All Revenue District Officers and Employees Concerned   SUBJECT:Strict Enforcement of All Issuances, Guidelines and Procedures Governing the Conduct of Audit and Investigation of Tax Cases It has come to the attention of this Office that substantial number of tax cases covered with Letters of Authority (LAs), electronic Letter of Authority (eLAs) and Tax Verification Notices (TVNs) have prescribed on account of inaction and/or failure by Revenue Officers to comply with their mandates to submit the required report of investigation within the prescribed period in accordance with the established rules, thereby depriving this Bureau the right to assess, review and collect whatever tax deficiency that might be due the government. aTEACSThus, there is a need to impress upon all Revenue District Officers (RDOs) their responsibility and accountability for the acts and omissions of Revenue Officers under their respective supervision/jurisdiction in the conduct of audit and investigation of tax cases.Henceforth, in order to avoid incidents of unwarranted prescription of tax cases, all RDOs are hereby enjoined to strictly enforce and carry out all issuances,...