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RMC No. 66-2005: Encourages concerned revenue officials to exercise vigilance in handling and monitoring stop-filer cases

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Summary

RMC No. 66-2005 encourages concerned revenue officials to be vigilant in handling and monitoring stop-filer cases so that required guidelines and procedures are strictly observed.

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Key points

  1. Cases closed without documentation. Stop-filer cases closed without proper documentation and approval need immediate investigation, with appropriate action against erring personnel and taxpayers.
  2. Closure with small payments. Cases closed with payments of P1,000.00 and below are investigated immediately, with a recommended solution or action against erring personnel and taxpayers.
  3. Verification and reporting. Stop-filer reports are verified and analyzed, and notification letters sent to taxpayers are randomly verified. Apparent anomalies or discrepancies and the action taken are reported at once to higher authorities.

Who is affected

  • Deputy Commissioners – Large Taxpayers Service
  • Regional Directors
  • Revenue District Officers
  • LT-Collection Enforcement Division and LT-District Officers

Deadlines and effectivity

  • Issued November 30, 2005

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.