Guidelines in Keeping Tax Case Dockets Complete and In Order

July 7, 2006 BIR MEMORANDUM TO : All Revenue Officials and Employees Concerned SUBJECT : Guidelines in Keeping Tax Case Dockets Complete and In Order In line with the objective of achieving quality results, both in actual audit/investigation and review of tax cases, and to ensure the integrity and probity of the conduct of audit, all investigating revenue officers and those officials charged with the responsibility of reviewing and approving tax cases/dockets are directed to strictly observe the following: HcTEaA 1. The reporting requirements prescribed under Revenue Memorandum Order (RMO) No. 53-99 should be strictly complied with; 2. The Table of Contents of tax case dockets as prescribed under RMO 53-99 should indicate the accurate and concise description/title of the documents and the correct page numbers thereof, e.g., the page numbers as indicated in the documents should be the same page numbers indicated in the Table of Contents; 3. All documents in the tax case docket should be kept and maintained intact, consecutively arranged and properly paginated. Pagination of each document, including review notes, should be done with a numbering machine, ballpen, or something which cannot be easily erased, and strictly not in pencil; IACDaS 4. Taking out any document from the tax case dockets, including review notes regardless of whether or not the same is formalized, and copies of documents with proposed corrections or marginal notes, among others, is hereby strictly prohibited. It is best that all such documents are kept intact in the docket and made integral part thereof, for easy and future reference; 5. Ensure that schedules and worksheets showing details and computations are duly signed by the investigating revenue officers and duly incorporated in the docket in all cases; and HCITDc 6. Ensure that the Notice for Informal Conference, duly received by the taxpayer, which contains the results of the investigation and the supporting schedules of computations relative thereto are incorporated in the docket in all cases. For guidance and strict compliance. (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue