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RMO No. 12-2002: Lifts the suspension on the issuance of Letter/s of Authority in the Special Investigation Divisions of the Regional Office

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Summary

RMO No. 12-2002, issued May 15, 2002, lifts the suspension on the issuance of Letters of Authority (LOA) in the Special Investigation Divisions (SID) of the Regional Offices, with limits on which cases qualify.

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Key points

  1. Limited issuance. LOAs are limited to cases referred by the Enforcement Service.
  2. Qualifying cases. These are cases supported by a sworn letter-complaint and/or arising from a confidential information duly filed and registered with the BIR. Also covered are cases from third party information which, compared with the relevant tax return of the taxpayer denounced, show substantial evidence or indications of fraud.
  3. Fraud found in regular audit. The SID also has authority to investigate fraud cases uncovered in the regular audit by the Revenue District Offices and referred by the Regional Director.

Who is affected

  • Special Investigation Divisions of the Regional Offices

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.