Pro Forma Assessment Audit Requirement Slip

November 10, 1993 MEMORANDUM TO: All Revenue Examiners Thru the Chief, License Division This Office To facilitate audit of your assessment/report of revenue examination, attached is a pro forma assessment audit requirement slip: 1. Requiring in the briefest understandable manner how the tax deficiency was computed and arrived at; 2. Documents to be submitted in support of your report, namely: a) Examiner's certification that he has examined the books of accounts and documents required for such examination, and that the same was made of record in the books of accounts of the taxpayer (Sec. 171, RA 7160); b) BIR Audited financial statements for the period(s) examined; c) LOA(s) and letter(s) of confirmation for previous examination(s); d) Validated Official Receipt for each period examined. The text of the certification required No. 2(a), above is enclosed. ANTHONY Y. ACEVEDO City Treasurer