Memorandum Dated 21 November 2003

July 10, 2006 BIR MEMORANDUM TO : All Regional Directors All Revenue District Officers All Chief of the Division/Offices Under The Large Taxpayers Service Others Concerned This is to reiterate the Memorandum dated 21 November 2003 of the then Deputy Commissioner now Commissioner Jose Mario C. Buag a copy of which is hereto attached citing Revenue Memorandum Order No. 15-95 as amended by Revenue Memorandum Order No. 31-95, specifically paragraph C.1.1.1. thereof which states that: "Where indication of fraud had been established in a preliminary investigation, the Tax Fraud Division (Now National Investigation Division) thru the Assistant Commissioner Intelligence and Investigation Service (IIS), shall request/recommend the issuances of the corresponding Letter of Authority (LOA) by the Commissioner which will automatically supersede all previously issued Letters of Authority with respect thereto. ." "In this connection you are hereby reminded that the LOA issued by the undersigned under the investigative jurisdiction of the National Investigation Division shall prevail over LOA issued by other investigating offices, both Regional and National Offices, unless otherwise prescribed by the Commissioner or his duly authorized representatives. In case in investigation was already commenced by your respective offices, you are instructed to desist from further investigation and the tax docket be forwarded to the National Investigation Division for its consolidation and final disposition. AaEcDS For your information and guidance." Please be guided accordingly. (SGD.) GREGORIO V. CABANTAC Deputy Commissioner Legal Enforcement Group ATTACHMENT November 21, 2003 BIR MEMORANDUM TO : All Regional Directors All Revenue District Officers All Chief of the Division/Offices Under The Large Taxpayers Service Others Concerned This has reference with Revenue Memorandum Ord er N o. 15-95 as amended by Revenue Memorandum Or der N o. 31-95, specifically paragraph C.1.1.1. thereof which states that: ISTDAH ". . . Where indication of fraud had been established in a preliminary investigation, the Tax Fraud Division (Now National Investigation Division) thru the Assistant Commissioner, Intelligence and Investigation Service (IIS), shall request/recommend the issuance of the corresponding Letter of Authority (LOA) by the Commissioner which will automatically supersede all previously issued Letters of Authority with respect thereto. . . ." In this connection, you are hereby reminded that the LOA issued by the undersigned under the investigative jurisdiction of the National Investigation Division shall prevail over LOA issued by other investigating offices, both Regional and National Offices, unless otherwise prescribed by the Commissioner or his duly authorized representatives. In case an investigation was already commenced by your respective offices, you are instructed to desist from further investigation and the tax docket be forwarded to the National Investigation Division for its consolidation and final disposition. SIcEHD For your information and guidance. (SGD.) JOSE MARIO C. BUAG Deputy Commissioner