Summary
RMO No. 71-98 clarifies the delineation of functions between the Enforcement Service and the Assessment Service, especially on third party information gathering and review of dockets of audit cases under the Enforcement Service.
Key points
- Third Party Information Unit. This special unit, directly supervised by the Enforcement Service, assists the Commissioner. It supplies immediate and/or advance information needed to prosecute tax fraud cases and identify policy cases.
- Audit Data Bank Division. This Division under the Assessment Service gathers all other third party information to strengthen the Bureau’s data bank. It supplies investigating units with data to improve assessment, collection and enforcement of tax laws.
Who is affected
- Enforcement Service
- Assessment Service
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.