Summary
RMO No. 16-2008 prescribes the role of the National Investigation Division (NID) and Policy Cases Division (PCD) of the Enforcement Service in auditing selected taxpayers to help collect taxes.
Key points
- Delisted taxpayers. The LT-Regular Group, LT-Excise Group and LT District Offices’ Group of the Large Taxpayers Service delisted taxpayers and transferred them to the regional offices. Those not under audit for year 2006 may be audited and investigated by other BIR units.
- Selection and Letters of Authority. The Deputy Commissioner for Legal and Inspection Group selects from the delisted taxpayers those who may get a Letter of Authority (LA). The NID and PCD then audit their tax liabilities for taxable year 2006.
- Avoiding duplication. The concerned offices use the Letters of Authority Monitoring System (LAMS) to avoid duplicate LAs.
Who is affected
- Taxpayers delisted from the Large Taxpayers Service and not under audit for year 2006
Deadlines and effectivity
- Audit covers taxable year 2006
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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