RMO No. 16-99: Prescribes the guidelines and procedures on the processing of Summary Lists of Sales and Purchases in magnetic form

Key points

1. RDO and LTD duties. The RDOs and Large Taxpayers Division transmit the diskettes to the Information Systems Operations Service (ISOS) on the first working day after the close of the week of receipt. Each quarter they forward RELIEF (Reconciliation of Listings for Enforcement) data to the Assessment Service on or before the 25th day of the second month after the quarter ends.
2. ISOS duties. ISOS receives electronically transmitted sales and purchases data directly from taxpayers. It gives the concerned RDO or LTD a report on taxpayers’ compliance.
3. Assessment Service duties. It consolidates RELIEF data into its Third Party Information (TPI) database and uses the data to refer cases for investigation. It monitors and evaluates audit results and gives a monthly report on RELIEF and TPI programs to the Management Committee.
4. Unauthorized disclosure. Unauthorized divulgence or retrieval of RELIEF data or TPI by a revenue official or employee is referred to the concerned Bureau offices for administrative sanctions and appropriate charges.

Who is affected

• Computerized VAT taxpayers

Deadlines and effectivity

• Diskettes to ISOS: first working day after the close of the week of receipt
• RELIEF data to Assessment Service: on or before the 25th day of the second month after each calendar quarter
• Monthly report to the Management Committee