RMO No. 01-2004: Prescribes the policies, guidelines and procedures in the cancellation/transfer of registration data or effecting an end date on the tax and/or form types of taxpayers under the jurisdiction of the Large Taxpayers Service

Key points

1. Stop-filer cases without notice. Reports and dockets of stop-filer cases where no formal notice of cessation, closure, merger or consolidation was filed go from the LTCED or LTDO-Collection Section to the Chief of LTAID I, LTAID II or the LTDO-Assessment Section for verification or investigation. Each docket carries the supporting documents specified in the Order.
2. Where notices are filed. Letters of notice of cessation, closure, merger or consolidation of LTS-registered taxpayers are filed at Large Taxpayers Assistance Division (LTAD) I or LTAD II.
3. Delinquent or audited taxpayers. Registration is not cancelled for taxpayers with outstanding delinquent accounts or an ongoing audit or investigation. Only an end date is set on their registered form types.
4. End date on a tax type. An end date on a taxpayer’s tax type is set only after thorough audit and investigation by LTAID II and clearance of all tax liabilities for that tax type.
5. Mergers with non-large taxpayers. When a Large Taxpayer merges or consolidates with a Non-Large Taxpayer and the Non-Large Taxpayer survives, the surviving corporation is automatically classified as a Large Taxpayer.

Who is affected

• Large Taxpayers Service taxpayers that closed, merged or cannot be located
• Large Taxpayers Collection and Enforcement Division and LTDO offices