Amendment to RAO No. 4-77 Prescribing the Office Audit Procedure in Revenue Regional Offices
Revenue Administrative Order No. 07-82 • Bureau of Internal Revenue (BIR) Issuances • Revenue Administrative Orders • Jul 2, 1982
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July 2, 1982 REVENUE ADMINISTRATIVE ORDER NO. 07-82 SUBJECT : Amendment to RAO No. 4-77 Prescribing the Office Audit Procedure in Revenue Regional Offices TO : All Internal Revenue Officers, Employees and Others Concerned The need to amend certain provisions of Revenue Administrative Order No. 4-77 has arisen in view of the increase in number of unexamined or uninvestigated individual income tax returns in the lower category of cases falling within the investigative jurisdiction of the Revenue District Offices due to lack of sufficient number of Revenue Fieldmen in regional offices throughout the country. WHEREFORE, and in order to keep abreast with more recent developments in the field of business and taxation, Title IV of Revenue Administrative Order No. 4-77 is hereby amended to read as follows: IV. Scope of Work The section shall examine individual income and business tax returns which have been classified for office audit in accordance with the following: Individual Income Tax In Revenue Regions In All Other Returns Showing 3A, 4A, 4B, 6A Revenue Regions 6B, 7 and 11B 1. Salary income with or without W-2, and commission income, claiming travelling, representation and entertainment expenses which appear to be All All excessive or the total of which, amounts to more than 30% gross income. 2. Business and with gross receipts with gross receipts professional income of not more than of not more than P 100,000 P75,000 3. Farming Income with gross receipts with gross receipts of not more than of not more than P 50,000 P 40,000 4. Gains & Losses with an aggregate with an aggregate from sales or exchange gross sales of not gross sales of not of capital and more than P50,000 more than P20,000 non-capital assets (for each schedule) (for each schedule) 5. Rental Income with gross receipts with gross receipts of not more than of not more than P50,000 P40,000 This Order shall take effect immediately. cdtai RUBEN B. ANCHETA Acting Commissioner
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