Summary
RMO No. 38-2007 identifies which offices handle enforcement activities on taxpayers in the Taxpayer Account Management Program (TAMP), to avoid duplicate or unwarranted Letters of Authority, Tax Verification Notices and Mission Orders.
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Key points
- Large taxpayers. Audit, surveillance and stocktaking on large taxpayers is done only by LTAID I, LTAID II or the Large Taxpayers District Offices, since all of them are in the TAMP.
- Regional Office taxpayers in the TAMP. Taxpayers under Regional Offices who are in the TAMP are handled only by the Revenue District Offices that have jurisdiction over them.
- Regional Office taxpayers not in the TAMP. These may be handled by either the Special Investigation Division of the Regional Office or the Enforcement Service of the National Office.
- Cancellation and priority rules. A LA, TVN or MO issued by the SID or Enforcement Service on a TAMP taxpayer is automatically cancelled. If a non-TAMP taxpayer receives two LAs covering the same period and tax types, the first LA, TVN or MO issued prevails.
Who is affected
- Taxpayers included in the TAMP
- Large taxpayers
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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