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RMC No. 27-2002: Clarifies the policies on the authorized signatory for Tax Verification Notices (TVNs) covering the audit/verification of tax returns for regional cases

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Summary

RMC No. 27-2002, issued August 7, 2002, clarifies who signs Tax Verification Notices (TVNs) covering the audit or verification of tax refunds for regional cases.

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Key points

  1. Audit of Local Government Units. TVNs covering the audit of Local Government Units are signed by the Regional Director. This applies whether the Regional Task Force or the concerned Revenue District Office handles the audit.
  2. Purpose. Signing by the Regional Director is for centralized control and monitoring.

Who is affected

  • Regional Directors
  • Local Government Units under audit

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.