BIR Ruling

January 25, 1972 Mr. Sulpicio Agna San Juan, Camaligan Camarines Sur G-309 S i r : This refers to your letter requesting information as to whether or not Revenue Memorandum Circular No. 27-67 dated July 1, 1967 has already been superseded or repealed by any law or regulation, particularly Chapter III, Section "D" thereof which reads: "No authority to investigate in the form of a memorandum addressed to the fieldman to investigate certain taxpayers shall be issued, and anyone found guilty thereof shall be administratively dealt with. Even if a memorandum is issued, it shall only be a basis for the issuance of a letter of authority." and Chapter VIII, Section "A" paragraph 3 which reads: "Fieldmen conducting investigations are expressly prohibited from signing the books of the taxpayer or issuing a certification of their investigation." In reply, I have the honor to inform you that Revenue Memorandum Circular No. 27-67 dated July 1, 1967, particularly the provision prescribing the issuance of a letter of authority instead of a memorandum to a taxpayer for purposes of examination and the provision prohibiting revenue fieldman conducting investigations from signing the books of the taxpayer or issuing a certification of their investigation has not been repealed by any regulation and, therefore, are still enforced. Consequently, an authority to investigate presented to a taxpayer in the form of a memorandum instead of a letter of authority is not in order. As regards the prohibition against fieldmen conducting investigations from signing the books of the taxpayer or issuing a certification of their investigation, Revenue Regulations No. V-77 dated November 29, 1961, amending Section 20 of Revenue Regulations No. V-77 dated November 29, 1961, amending Section 20 of Revenue Regulations No. V-1 or the Bookkeeping Regulations provides that after making the inspection or examination of the books, registers, records and other papers, the Internal Revenue Officer shall inform the taxpayer that he will receive a confirmation of the investigation within thirty (30) days upon the termination of the investigation from the revenue office who authorized the investigation, instead of the inspecting officer signing the books. cdta Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue