Request for "Preprocessed" RELIEF and BOC Data for VAT Credit/Refund Claims Filed Pursuant to Section 112 of the National Internal Revenue Code of 1997, as Amended

July 3, 2019 OPERATIONS MEMORANDUM NO. 005-19 TO : Assistant Commissioner-Large Taxpayers Service, Regional Directors, Chiefs of the Large Taxpayers (LT) Audit Divisions, Revenue District Officers, Chief of the VAT Credit Audit Division (VCAD) and All Revenue Officials and Employees Concerned RE : Request for "Preprocessed" RELIEF and BOC Data for VAT Credit/Refund Claims Filed Pursuant to Section 112 of the National Internal Revenue Code of 1997, as Amended Currently, "preprocessed" RELIEF and BOC data for cases covered by electronic Letters of Authority (eLAs) are automatically provided by the Audit Information, Tax Exemption and Incentives Division (AITEID) to all investigating offices since information on eLA issuance is available through the Electronic Letter of Authority Monitoring System (ELAMS). However, for VAT credit/refund claims which are covered by manually issued Tax Verification Notices (TVNs), the concerned processing offices must file a request before they can be provided access to "preprocessed" RELIEF and BOC data. CAIHTE In requesting the aforementioned data, the following procedures shall be observed by the LT Audit Divisions (LTADs)/VCAD/RDOs: 1. The Revenue Officer (RO) assigned to process the claim shall prepare the Request Form (RF) (Annexes "A" and/or "B"), which shall be signed by the head of the processing office, within three (3) days from assignment of the VAT credit/refund claim. Distribution of the RF shall be as follows: Original - AITEID Duplicate - To be attached to the docket of the claim for VAT credit/refund Triplicate - Processing office file copy 2. For proper monitoring, all RFs shall be numbered sequentially as follows: Revenue District Office No./Office Code - First four (4) characters representing the RDO No./Code for RDOs and LT Audit Divisions First two (2) characters representing the Office Code for VCAD Year - Next four (4) digits Month - Next two (2) digits Sequence Number - Last four (4) digits For example, the control number for the first RF issued by RDO No. 49-North Makati for the month of July 2019 pursuant to this Operations Memorandum shall be 0049-2019-07-0001. The sequence number shall restart to 0001 at the beginning of the year. 3. The AITEID shall act on the requests and provide the "preprocessed" data to the concerned processing office through the official email address of LTADs/VCAD/RDOs not later than five (5) days from receipt of the RF. 4. The Head of the processing office shall be responsible for all "preprocessed" data furnished to the ROs under his jurisdiction. The said data shall be used exclusively for internal revenue tax purposes. All employees who in any way have access to the information should be informed of the legal provisions governing unlawful disclosure of information. Any divulgence, unless authorized by law, shall be a ground for the imposition of administrative sanctions and filing of appropriate charges against the erring official/employee. 5. The "preprocessed" RELIEF and BOC data provided by AITEID shall be utilized in the verification of the claim and the result thereon shall be reported by the processing office to the AITEID through email address [emailprotected] on the 10th day following the month of submission of reports of verification on the claims for VAT credit/refund to the reviewing office. The format prescribed in Annex "C" shall be used in reporting the utilization of the "preprocessed" data. DETACa For your information and strict compliance. (SGD.) ARNEL SD. GUBALLA Deputy Commissioner Operations Group ANNEX A "Preprocessed" Relief Data Request Form ANNEX B "Preprocessed" BOC Data Request Form ANNEX C Report on "Preprocessed" Relief/BOC Data Utilization for Taxpayers with VAT Credit/Refund Claims