Summary
RMO No. 14-2011 establishes the Computer Assisted Audit Tools & Techniques System (CAATTS) Laboratory at Room 403, fourth floor of the BIR National Office Building.
Key points
- Laboratory and staffing. It is a highly secured area open only to authorized personnel. A part-time Manager, a full-time Assistant Manager and a full-time Data Mart Administrator head it, with administrative and technical support staff and CAATTS Senior and Junior Experts on rotation. An Overall Coordinator is designated from the Office of the Commissioner.
- Data Mart. The Data Mart holds electronically submitted taxpayer information such as the Summary List of Sales, Summary List of Purchases, Monthly Alphalist of Payees, SAWT, BIR Form 1604CF and 1604E with schedules, and the Summary List of Importations. The Lead Revenue Officer or Group Supervisor on the Letter of Authority (LA) requests data with the CAATTs Data Request/Action Form.
- Data analysis of conglomerate audits. All LAs on conglomerate audits go through data analysis by CAATTS experts, as may LAs the Commissioner directs. Analysis is done within five (5) working days from submission of complete data files, and results go to the Revenue Officers within ten (10) working days from its start. Non-submission of files is handled under RMO No. 12-2009.
- Audit report. The data analysis results and the signed Data Request/Action Form form part of the audit report of the LA-designated Revenue Officers.
- Security rules. Only one laptop has internet access, and only the Data Mart Administrator may download from the Data Mart. Data analysis is done only inside the Laboratory, CAATTS laptops with ACL and audit tools may not leave it, and outside laptops or desktops may not be brought in.
- Field and on-site audits. Support Unit members may not conduct field audits on cases they analyze, except their own cases where they are named in an LA. LA-designated Revenue Officers perform on-site computer audit of the taxpayer’s CAS, and may ask for help by written request through their Assistant Commissioner.
Who is affected
- CAATTS Laboratory staff
- LA-designated Revenue Officers
- Taxpayers under conglomerate audit
Deadlines and effectivity
- Data analysis: within five (5) working days from complete data files
- Results: within ten (10) working days from commencement
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.