Summary
RMO No. 27-2013 amends the 2012 Value-Added Tax (VAT) Audit Program by changing Items IV.A.9, IV.A.10 and IV.A.11 of RMO No. 20-2012.
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Key points
- Item IV.A.9, workload. Each Revenue Officer starts with an initial workload of thirty (30) cases. The number of cases handled can never exceed thirty (30), subject to replenishment after each report of investigation or case closure.
- Item IV.A.10, audit plan. Revenue Officers prepare an audit plan stating the risk areas that are the focus of the investigation.
- Item IV.A.11, tax type for regular audit. Where the VAT Audit Team already issued an eLA for any taxable quarter for 2012 and/or thereafter, and the taxpayer is selected for regular audit in the RDO, the Revenue District Officer requests all internal revenue taxes except VAT.
Who is affected
- Revenue Officers
- Revenue District Officers
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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