Re-examination of Books of Accounts of Taxpayers

September 24, 1959 BIR RULING NO. 486-59 Mr. Timoteo V. Molina United Bookkeepers & Employees Association Corner Pelaez & Sanciangco Streets Cebu City S i r : In reply to your letters of June 11 and August 10, 1959, please be informed as follows: As a matter of policy, this Office undertakes the examination of books of accounts of taxpayers, covering a particular period, only once. However, there is no prohibition on the re-examination of said books. Accordingly, books of accounts which were previously examined may be examined for the second time or more if and when the circumstances surrounding the case warrant. The letter of authority duly signed by the issuing officer is sufficient to warrant a re-examination of the said books. (BIR Ruling No. 87, February 9, 1959) Taxpayers have the right to refuse an examination of their books of accounts where the investigating revenue officer is not provided with the required letter of authority; or, where said officer fails or refuses to show, upon request of the taxpayer, his BIR identification card; or, where the examination is conducted in the presence of unauthorized persons. (Field Circulars Nos. V-33, 48, and 70) cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue