Investigation of Income Tax Returns of BIR Employees

May 3, 1972 REVENUE MEMORANDUM CIRCULAR NO. 20-72 SUBJECT : Investigation of Income Tax Returns of BIR Employees TO : All Internal Revenue Officers, Employees and Others Concerned 1. Screening of income tax returns The Revenue Operations Head (Internal Audit) or his staff shall screen all income tax returns forwarded to his Office by all units of organization of the Bureau of Internal Revenue. Those returns which do not need investigation like those whose source of income is only from salary and claiming optional standard deduction, should be stamped "SCREENED" and be accepted as correctly filed. Those returns which need verification should be referred for investigation. 2. Letters of Authority A memorandum authority for investigation of income tax returns which need verification shall be prepared by the Internal Audit Department for the signature of the Deputy Commissioner (Administration). 3. Reports of Investigation Reports of investigation, after coursing thru proper channels, should be forwarded to the Deputy Commissioner (Administration) for approval. After his approval, if there is deficiency tax, the report of investigation shall be forwarded to the Income Tax Division for preparation of the assessment notice or letter of demand. From thence, it shall follow the ordinary course for investigated cases. 4. Income Tax returns of the National Staff, Department Heads and Regional Directors Designation of official and authority to investigate income tax returns of the Staff, Department Heads and Regional Directors shall be made by the Commissioner, and the corresponding report approved by him. 5. Confirmation Letters Confirmation letters for investigated cases of BIR employees shall be signed by the Deputy Commissioner (Administration) after the report has been approved by him. MISAEL P. VERA Commissioner of Internal Revenue