RMO No. 03-2018: Prescribes the policies and procedures for the use of Computer-Assisted Audit Tools and Techniques (CAATTs) laboratories, and Key Performance Indicators (KPIs) and reporting requirements for CAATTs usage

Key points

1. Laboratory access. CAATTs laboratories follow standard procedures and sit in a highly secured area. Only authorized laboratory personnel may enter.
2. Datamart contents. Each laboratory has a Datamart holding taxpayer-submitted data from the BIR database. This includes the Summary Lists of Sales, Purchases and Importations, the MAP, SAWT, BIR Forms 1604 CF and 1604 E, the eSales Report, and the TIN Masterfile extracted every January and July.
3. Who may request data. Only the lead Revenue Officer or Group Supervisor named in the Electronic Letter of Authority may request the information.
4. Data analysis rules. eLAs covering audits of computerized accounting records, including files from Mission Orders and Tax Verification Notices, go through data analysis in the laboratory within five (5) working days from submission of complete data files. All analysis is done only in the laboratory, CAATTs laptops stay inside it, and personal or other BIR laptops and desktops may not be brought in.
5. Audit files and reports. Taxpayer files and all processed files, graphs and tables are uploaded to the Datamart Server in separate folders. Results of the data analysis and of the on-site computer audit always form part of the audit report.

Who is affected

• BIR revenue officers and group supervisors conducting audits
• CAATTs laboratory personnel

Deadlines and effectivity

• Data analysis: within five (5) working days from submission of complete data files