Audit Performance Report of Special Investigation Groups

October 9, 1987 REVENUE AUDIT MEMORANDUM ORDER NO. 4-87 SUBJECT : Audit Performance Report of Special Investigation Groups TO : All Heads of Special Audit/Investigation Groups and Others Concerned In order that this Office may be able to determine the individual and collective performance efficiency of the members of the special audit and/or investigation groups, the following reports should be submitted in a form prescribed therefor: A. List of taxpayers and taxable years for which Letters of Authority or other special order of memorandum to investigate is issued; B. Names of examiners assigned to each case; number and date of letter of authority; C. Total amount of taxes voluntarily declared and/or paid by the taxpayer per return or for which no return is required; D. Total amount of deficiency tax determined: 1. Not paid before assessment 2. Paid before assessment E. Percentage of deficiency tax, whether paid or unpaid (D-1 plus D-2) to (C) and (D); F. Percentage of deficiency tax determined and paid (D-2) to the sum of (C) and (D). The total amount of taxes voluntarily declared and/or paid by the taxpayer per return shall include the amounts paid when the taxpayer is liable for the tax without the requirement of filing an internal revenue tax return, such as documentary stamp tax, fixed tax, etc. It is the duty of the examiner to ascertain the amount of internal revenue taxes voluntarily paid by the taxpayer for the taxable year. A list of such internal revenue taxes and the amount thereof shall be attached to and shall form part of the report. The " total amount of deficiency tax determined but not paid before assessment " means the amount representing the total of all internal revenue taxes which were found due from the taxpayer as a result of the audit or investigation to which the taxpayer may or may not have agree but has not been paid as of the date the report of investigation was submitted and the said deficiency tax will be subject to assessment. The " total amount of deficiency tax paid before assessment " means the amount which was found due as deficiency tax or taxes to which the taxpayer has agreed and which was actually paid without the issuance of a formal notice of assessment. The audit performance report should be accomplished by the examiner or group of examiners only for cases, the audit and investigation of which are already terminated and the report for which were actually submitted to the head of the special investigating team or group. A summary thereof should accompany the individual performance audit report. A separate list of taxpayers shall also be submitted. The first report required under this Revenue Audit Memorandum Order shall cover the period from the creation of the special group to October 31, 1987 and shall be submitted not later than November 29, and thereafter, regular reports should be submitted within ten (10) days after the end of each month. cd All reports required under this Revenue Memorandum Order shall be forwarded to: Mr. Antonio Ortega Office of the Commissioner Bureau of Internal Revenue Diliman, Quezon City The correctness of the reports required herein will be subject to verification by the appropriate division under Management and Policy Service. The Revenue Service Chief, Inspection Service, shall follow-up compliance with the requirements of this order. cda (SGD.) BIENVENIDO A. TAN, JR. Commissioner