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RMO No. 75-98: Lifts the ban on the investigation of the top twenty (20) taxpayers in the Revenue District Offices

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Summary

RMO No. 75-98 lifts the ban on the investigation of the top twenty (20) taxpayers in the Revenue District Offices.

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Key points

  1. Identifying the top 20. Each Revenue District Officer identifies the top twenty (20) income and VAT taxpayers in the district. The list goes to the Regional Director for approval and issuance of Letters of Authority (LA).
  2. Additional LAs. The Regional Director may issue LAs beyond the top 20 taxpayers only with the Commissioner’s prior approval. The approval is based on a written request and justification for the investigation submitted by the Regional Director.
  3. Monitoring. Regional Directors submit to the Assessment Service a list of all LAs issued.

Who is affected

  • Top twenty income and VAT taxpayers in each district
  • Revenue District Officers
  • Regional Directors

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.