RMO No. 57-2016: Directs the special revalidation of outstanding Letters of Authority under the Run After Tax Evaders (RATE) Program

Summary

RMO No. 57-2016 directs the submission to the Commissioner, for special revalidation, of outstanding Letters of Authority under the Run After Tax Evaders (RATE) Program with no assessment or case filed as of June 30, 2016.

Key points

1. Letters covered. The LAs covered are those with no Preliminary Assessments or Final Assessments issued, and no cases filed with the Department of Justice or the Courts, as of June 30, 2016.
2. New LA. Special revalidation is covered by a new LA issued in the name(s) of the investigating officer to whom the case is assigned or re-assigned.
3. Supporting papers. All requests for special revalidation come with progress reports on the cases and justification for revalidation.
4. No investigation without revalidation. Subject to the exceptions in the Order, no investigation starts without the LA having been revalidated.

Who is affected

• Investigating officers under the RATE Program

Deadlines and effectivity

• Letters of Authority with no assessment or case filed as of June 30, 2016

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