RMO No. 30-2003: Prescribes the guidelines and procedures in the extraction, analysis, disclosure/dissemination, utilization, and monitoring of RELIEF data for audit and enforcement purposes

Summary

RMO No. 30-2003 sets guidelines and procedures for extracting, analyzing, disclosing, using and monitoring RELIEF data for audit and enforcement purposes.

Key points

1. Types of RELIEF data. RELIEF data is classified as “Processed” or “Preprocessed”. It consists of the quarterly Summary List of Sales, Summary List of Purchases and Summary List of Importation. “Processed” data is data matched by the system following a pre-defined threshold, while “Preprocessed” data is historical SLP/SLS data enhanced with registration information matching.
2. Offices and roles. The Information Systems Group offices build the RELIEF infrastructure and a centralized database. The Systems Operations Division generates the list of taxpayers with discrepancies within the management threshold, plus system-generated Letter Notices (LNs) with Details of Taxpayer’s Customers’/Suppliers’ (DTCS) Records. The AITEID transmits the LNs and DTCS to investigating offices and monitors service and collection, while the Office of DCIR-Special Concerns Group monitors the whole process.
3. Access to Preprocessed data. Requests need a Request Form approved by the Regional Director, ACIR-LTS or ACIR-ES, as the case may be. Access is limited to taxpayers with issued Letters of Authority or Audit Notices. In Tax Fraud cases without them, access is granted only if the request is noted by the Deputy Commissioner of the Legal and Inspection Group.
4. Use and responsibility. RELIEF data given to revenue officers is used in the investigation, and the extent of use is fully disclosed in the report of investigation or reinvestigation. Heads of the concerned offices are responsible for data furnished to officers under their jurisdiction. The Assessment Division or other reviewing office receives copies.
5. Confidentiality. Records extracted from the Data Mart are strictly confidential and used exclusively for internal revenue tax purposes. Employees with access are informed of the legal provisions on unlawful disclosure. Unauthorized divulgence is ground for administrative sanctions and charges against the erring official or employee.

Who is affected

• BIR offices under the Information Systems Group and Assessment Service
• Revenue officers and investigating offices using RELIEF data
• Taxpayers with issued Letters of Authority or Audit Notices (access to Preprocessed data)

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