Summary
RMO No. 53-98 prescribes the documents a taxpayer must submit upon audit of tax liabilities, listed per type of tax.
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Key points
- Taxpayer documents. The Order lists the documents a taxpayer submits upon audit, by type of tax.
- Revenue Officer reports. It also prescribes the mandatory audit reporting requirements that a Revenue Officer prepares, submits and attaches to a tax audit docket.
Who is affected
- Taxpayers under audit
- Revenue Officers
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.