Summary
RMO No. 46-2011 prescribes the policies and procedures for filing confidential information, investigating the resulting cases and processing reward claims, in relation to RR No. 16-2010.
Key points
- Escalation of large cases. If the Special Investigation Division finds that the denounced taxpayer’s estimated basic tax liability exceeds P 1,000,000.00, it submits a progress report through the Regional Director to the Deputy Commissioner for Legal and Inspection Group. That office may re-assign the case to the National Investigation Division.
- Reward claims. The Regional Director’s recommendation on a reward claim goes to the Deputy Commissioner for Legal and Inspection Group, who may forward it to the Assistant Commissioner for Enforcement Service for further review.
- Earlier information. Confidential information filed before RR No. 16-2010 took effect, and the related informer’s reward claim, is processed by the Law Division under Revenue Administrative Order No. 11-2009.
Who is affected
- Special Investigation Division and Regional Directors
- Informants filing confidential information
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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