RMO No. 06-2017: Prescribes the revised guidelines and procedures in the extraction, dissemination and reporting of utilization of preprocessed Third Party Information

Summary

RMO No. 06-2017 prescribes revised guidelines on extracting, disseminating and reporting the use of preprocessed Third Party Information, namely preprocessed RELIEF and BOC data.

Key points

1. No access request for eLA cases. Under RMO Nos. 30-2003 and 34-2004, access to preprocessed RELIEF and BOC data is limited to taxpayers with Letters of Authority and requires an approved Request Form. Under this Order, investigating offices need not request access for cases covered by electronic Letters of Authority (eLAs).
2. Deployment of data. The Audit Information, Tax Exemption and Incentives Division (AITEID) deploys the data by email, or by registered mail where email is not available, to the Revenue District Officers or Chiefs of concerned offices.
3. Use in audit. The Revenue Officer uses the data in the audit, discloses its use in the narrative memorandum and shows its effect in the audit report under the applicable BIR Form No. 0500 Series. If the data is left out of the findings for valid reasons, the explanation goes in the memorandum report and as a footnote on Form 0500.
4. Monitoring and reporting. Group Supervisors, Revenue District Officers, Division Chiefs and Chiefs of VAT Audit Section monitor use of the data per case, and Chiefs of reviewing offices verify it. A Quarterly Status Report on data utilization goes to the AITEID, and non-submission is a ground for administrative sanction.
5. Confidentiality. Officials and employees with access use the data only for official internal revenue tax purposes and treat it as strictly confidential. Unauthorized divulgence is a ground for administrative sanctions and appropriate charges.

Who is affected

• BIR investigating offices and revenue officers
• Revenue officials and employees with access to the data

Deadlines and effectivity

• Quarterly Status Report on data utilization

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.