BIR Ruling

January 18, 1972 Mr. Sulpicio Agna San Juan, Camaligan Camarines Sur G-309 S i r : This refers to your letter inquiring as to how a taxpayer may comply with the instruction found on BIR Form No. 19.65-A (Letter of Authority) which reads as follows: "A letter of confirmation on the result of the investigation made hereon will be sent to you by the Revenue District Officer within thirty (30) days upon termination of the investigation, instead of your books of accounts being signed by the above-mentioned examiner. Should you fail to receive such confirmation, you are requested to inform this Office in writing immediately." In reply, I have the honor to inform you that pursuant to Section 20 of Revenue Regulations No. V-1, as amended by Revenue Regulations No. V-77, an internal revenue officer after making the inspection or examination of the taxpayer's books, registers, records and other papers shall inform the taxpayer that he will receive a confirmation of the investigation within thirty (30) days upon termination of the investigation from the revenue office who authorized the investigation. Since under Field Circular No. V-88 dated February 8, 1956, a fieldman (internal revenue officer) should finish the tax audit or examination of a taxpayer's books, records and papers within sixty (60) days from receipt thereof, a taxpayer who fails to receive such confirmation should therefore, after ninety (90) days from the date inspecting officer received the books, registers, records and other papers for examination, inform the revenue office who authorized the investigation in writing that no confirmation has been received. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue CONRADO P. DIAZ Acting Commissioner of Internal Revenue