Lifting of Investigation Ban and Allowing the Issuance of Letters of Authority to Investigate 1981 Tax Cases

September 27, 1982 REVENUE MEMORANDUM CIRCULAR NO. 25-82 SUBJECT : Lifting of Investigation Ban and Allowing the Issuance of Letters of Authority to Investigate 1981 Tax Cases TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all concerned, notice is hereby given that effective today, the ban on the investigation of internal revenue tax liabilities for 1981 as imposed by Revenue Memorandum Order No. 25-82 is hereby lifted. Accordingly, letters of authority for investigation of 1981 tax cases can now be issued. However, within 15 days from date hereof, Revenue District Officers shall submit a report to the Revenue Service Chief, National Assessment Office, thru their Regional Directors, on whether or not cdt a. reports of investigation on all terminated cases have already been submitted; b. all reports of accomplishment already due under BIR Form No. 40.01, (1) to (5), and BIR Form No. 40.21 have been submitted within the prescribed period; and c. all prescribing cases have been or are being acted upon in accordance with Revenue Memorandum Order No. 16-80 dated May 9, 1980. The same report shall also be submitted within the same period by the Division Chiefs of the investigating divisions in the National Office to the Revenue Service Chief, Sector Operations Office. On the basis of the said report, examiners who have been remiss in complying with the above requirements should not be issued letters of authority to investigate 1981 tax cases until after they shall have submitted the required reports. In the investigation of 1981 internal revenue tax cases, priority should be given to the investigation of taxpayers whose internal revenue tax payments have declined in 1980, in accordance with the behest contained in Revenue Memorandum Order No. 25-82. (SGD.) RUBEN B. ANCHETA Acting Commissioner