Field Circular No. 157, s. 1961, Paragraph 9 (a)

May 6, 1963 REVENUE MEMORANDUM CIRCULAR NO. 11-63 TO : All Revenue Operations Head, Regional Directors, City and Provincial Revenue Officers, Fieldmen and Others Concerned Attention is hereby invited to the provisions of paragraph 9(a) of Field Circular No. 157 dated October 1, 1961, quoted hereunder: LLphil "All unverified returns of a particular taxpayer shall normally be assigned to only one examiner who did not investigate the taxpayer for the latest investigated year : However, where the tax return is big, important or complicated, the return may be assigned to two fieldmen as warranted." (Emphasis supplied) Emphasis is hereby laid on the prohibition that an examiner should not be allowed or issued an authority to examine the income tax returns and books of accounts of any taxpayer who has already been investigated and verified by him in the last preceding year. Only under exceptional circumstances when the exigencies of the revenue service so require and where the technical and intimate knowledge of a taxpayers accounting system and procedures may an examiner be allowed to examine the particular taxpayer although he had already examined the same for the last preceding year. But under no circumstance, may an examiner or fieldmen be allowed to verify the books of accounts of a particular taxpayer for revenue purpose more than twice in a period of five (5) years. Any official or fieldmen of the Bureau of Internal Revenue who shall violate any of the provisions of this Circular shall be subject to administrative action and such other disciplinary action and/or penalty which may be imposed under existing Civil Service rules and regulations. This Circular shall take effect on even date. LibLex (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue