Summary
RMO No. 19-2000, issued June 19, 2000, prescribes the Short-Term Audit Program for Revenue District Offices.
Key points
- Returns covered. The Program covers returns of individual and corporate taxpayers for any month or quarter in year 2000. These are Monthly Remittance Returns of Income Taxes Withheld, Quarterly Value-Added Tax Returns, Quarterly Percentage Tax Returns and Documentary Stamp Tax Returns.
- Order of priority. Returns are selected in this order: tax cases based on the Commissioner’s policy direction; taxpayers with third party information that led to substantial reduction in tax payments; and taxpayers with low tax compliance.
- Who is not covered. Taxpayers under the Large Taxpayers Service and Excise Taxpayers Service are not covered.
- Who conducts the audit. Only Revenue District Offices may conduct a short-term audit. The Assessment Division and Special Investigation Division in the Regional Offices may not. Only Revenue Officers-Assessment Group may audit and investigate, as principal or assisting.
- Letters of Authority and assignment. The Regional Director issues and approves all LAs/Audit Notices, but not without prior written approval of the ACIR, Assessment Service. The same Revenue Officer and/or Group Supervisor is not assigned to the same taxpayer during the year, except when the RDO has too few Group Supervisors or Revenue Officers.
Who is affected
- Individual and corporate taxpayers under Revenue District Offices
- Not covered: taxpayers under the Large Taxpayers Service and Excise Taxpayers Service
Deadlines and effectivity
- Returns for any month or quarter in year 2000
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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