RMO No. 57-99: Amends RMO No. 33-99 regarding the issuance of Tax Verification Notices and clarifies certain provisions relative to the cases to be issued TVNs, among others

Key points

1. Who signs TVNs. The Regional Director signs pre-numbered TVNs unless he delegates in writing to the Assistant Regional Director. He may also delegate signing in writing to Revenue District Officers and may revoke that authority in writing when he deems it necessary.
2. One TVN per period. One TVN is issued for each taxable year or period under verification. Only TVNs with attached official duplicate copies of tax returns are signed by the Regional Director or his authorized signatory.
3. Stop issuing RVOs. Return Verification Orders (RVOs) must stop immediately. TVNs should have replaced RVOs from the date Regional Offices received RMO No. 33-99 or from May 1, 1999, whichever was earlier.
4. Other clarifications. The Order also clarifies the coverage of cases to be issued TVNs and approval of reports of investigation from the Special Investigation Division of Regional Offices. It covers issuance of assessment notices, the report format for cases closed, assessed and outstanding, and the effectivity date for using TVNs.

Who is affected

• Regional Directors
• Assistant Regional Directors
• Revenue District Officers

Deadlines and effectivity

• TVNs replace RVOs from receipt of RMO No. 33-99 by Regional Offices or May 1, 1999, whichever is earlier