Abolition of the Special Tax Audit Teams (STAT '91) and the Tax Fraud Evaluation Committee (TFEC)

September 23, 1993 REVENUE ADMINISTRATIVE ORDER NO. 03-93 SUBJECT : Abolition of the Special Tax Audit Teams (STAT '91) and the Tax Fraud Evaluation Committee (TFEC) TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVES : This Order is issued to: (1) Streamline the organization and delineate functions pertinent to the tax fraud prosecution program of the BIR; and (2) Intensify the development of tax fraud cases as set forth in the Tax Administration Strategic Plan: 1993 and Beyond (TASP) of the BIR. casia II. POLICIES : To achieve these objectives, the following are hereby prescribed: (1) Unnumbered Memorandum dated June 27, 1990 is hereby revoked and the Special Tax Audit Teams (STAT '91) formed by said memorandum are abolished. (2) Revenue Special Order No. 33-90 dated March 26, 1990 is likewise revoked and the Tax Fraud Evaluation Committee (TFEC) reconstituted by said order is abolished. (3) All cases and documents pending in the STAT '91 and TFEC shall be transferred and forwarded to the Intelligence and Investigation Office for appropriate action. cdt (4) All personnel assigned to the STAT '91 and TFEC pursuant to various Revenue Special Orders shall return to the pertinent unit or office where the items they hold are allocated or to the unit or office where they have been reporting for duty prior to their assignment to the STAT '91 and/or TFEC. (5) All equipment and furniture allocated to the STAT '91 and TFEC shall be re-allocated and transferred to the Intelligence and Investigation Office. III. REPEALING CLAUSE : This Order supersedes the unnumbered memorandum dated June 27, 1990, Revenue Special Order 33-90 dated March 26, 1990 and all other revenue issuances or portions thereof inconsistent herewith. aisa dc IV. EFFECTIVITY : This Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue