1998 Audit Work Plan

May 18, 1998 REVENUE MEMORANDUM CIRCULAR NO. 25-98 SUBJECT : 1998 Audit Work Plan TO : All Revenue Regional Directors, Revenue District Officers, Chiefs of the Assessment Divisions of Regional Offices and Other Internal Revenue Officers Concerned To ensure the performance of quality audit and for the effective monitoring of the Revenue Officer's workload in relation to Revenue Memorandum Order (RMO) No. 11-98 and RMO No. 12-98, hereunder is the annual audit work plan of each Revenue District Office until December 31, 1998. This plan must be followed in the issuance of Letters of Authority/Audit Notices. Revenue RDO Revenue District Total 1998 Region No. No. Audit Plan 1 1 Laoag City, Ilocos Norte 160 Calasiao, 2 Vigan, Ilocos Sur 160 Pangasinan 3 San Fernando, La Union 346 4 Calasiao, West Pangasinan 399 5 Alaminos, West Pangasinan 213 6 Urdaneta, East Pangasinan 266 2 7 Bangued, Abra 27 Cordillera 8 Baguio 239 Admn. 9 La Trinidad, Benguet 239 Region 10 Bontoc, Mt. Province 27 11 Tabuk, Kalinga-Apayao 80 12 Lagawe, Ifugao 27 3 13 Tuguegarao, Cagayan 319 Tuguegarao, 14 Bayombong, Nueva Vizcaya 372 Cagayan 15 Ilagan, Isabela 532 16 Cabarroguis, Quirino 160 4 17 Tarlac, Tarlac 532 San Fernando, 18 Olongapo City, Zambales 186 Pampanga 19 Subic Bay Free Port Zone 53 20 Balanga, Bataan 293 21 San Fernando, Pampanga 771 22 Baler, Quezon 53 23 Cabanatuan City 559 5 24 Valenzuela 1117 Valenzuela, 25 Malolos, Bulacan 745 Bulacan 26 Malabon-Navotas 532 27 Kalookan City 1064 6 29 San Nicolas, Tondo 1596 Manila 30 Binondo 1277 31 Sta. Cruz 1676 32 Quiapo-Sampaloc-San Miguel 2778 33 Intramuros-Ermita-Malate 984 34 Paco-Pandacan-Sta. Ana 692 35 Romblon 27 36 Puerto Princesa 53 37 San Jose, Occidental Mindoro 106 7 28 Novaliches 931 Quezon City 38 Quezon City (North) 2022 39 Quezon City (South) 1649 40 Cubao 1809 41 Mandaluyong 1702 42 San Juan 1224 43 Pasig 1809 45 Marikina 1144 46 Cainta-Taytay 585 8 44 Taguig-Pateros 878 Makati City 47 East Makati 1064 48 West Makati 825 49 North Makati 745 50 South Makati 798 51 Pasay City 718 52 Paraaque 745 53 Las Pias-Muntinlupa 638 9 54 Trece Martirez City 293 San Pablo 55 San Pablo City 372 City 56 Calamba 479 57 San Pedro, Laguna 426 58 Batangas City 372 59 Lipa City 160 60 Lucena City 266 61 Gumaca, Quezon 106 62 Boac, Marinduque 160 63 Calapan, Oriental Mindoro 80 10 64 Daet, Camarines Norte 133 Legaspi City 65 Naga City, Camarines Sur 293 66 Iriga City, Camarines Sur 106 67 Legaspi City, Albay 399 68 Sorsogon, Sorsogon 160 69 Virac, Catanduanes 106 70 Masbate, Masbate 133 11 71 Kalibo, Aklan 160 Iloilo City 72 Roxas City 160 73 San Jose, Antique 80 74 Iloilo City 426 75 Barotac, Nuevo Iloilo 186 12 76 Victorias, Negros Occidental 133 Bacolod City 77 Bacolod City 559 78 Binalbagan, Negros Occidental 160 79 Dumaguete City 213 13 80 Mandaue City 585 Cebu City 81 Cebu City North 904 82 Cebu City South 399 83 Talisay, Cebu 266 84 Tagbilaran City 160 14 85 Catarman, Northern Samar 53 Tacloban City 86 Borongan, Eastern Samar 106 87 Catbalogan, Western Samar 160 88 Tacloban City 426 89 Ormoc City, Western Leyte 239 90 Maasin, Southern Leyte 133 15 91 Dipolog City, Zamb. Del Norte 133 Zamboanga 92 Pagadian, Zamboanga Del Sur 160 City 93 Zamboanga City 505 94 Isabela, Basilan 80 95 Jolo, Sulu 27 96 Bongao, Tawi-tawi 53 16 97 Gingoog City 160 Cagayan de 98 Cagayan de Oro City 532 Oro City 99 Malaybalay, Bukidnon 160 100 Ozamis City, Misamis Occ. 239 101 Iligan City, Lanao Del Norte 319 102 Marawi City 80 17 103 Butuan City Agusan Del Norte 372 Butuan City 104 Bayugan, Agusan Del Sur 160 105 Surigao City, Surigao Del Norte 160 106 Tandag, Surigao Del Sur 186 18 107 Cotabato City 372 Cotabato City 108 Kidapawan, North Cotabato 133 109 Tacurong, Sultan Kudarat 53 110 General Santos City 532 111 Koronadal, South Cotabato 213 19 112 Tagum, Davao Del Norte 372 Davao City 113 Davao City 984 114 Mati, Davao Oriental 80 115 Digos, Davao del Sur 160 TOTAL PLAN FOR 1998 53717 Deviations from the audit plan may be allowed but only upon prior written authorization from the Assistant Commissioner, Assessment Service as recommended by the Revenue Regional Director. For strict compliance. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue A B C D E F G No. of ROs No. of Closed Ave. Closed - 1997 Minimum National Audit Plan Under Audit Plan Under Total Audit Revenue RDO Revenue District in 1998 Cases with LAs Per RO Average RMO No. 12-98 RMO No. 11-98 Plan Region No. No. 1997 (B / A) (Total B/Total A) (A x D) (40% of E) (E + F) 1 1 Laoag City, Ilocos Norte 6 120 20 19 46 160 Calasiao, 2 Vigan, Ilocos Sur 6 26 4.33 19 114 46 160 Pangasinan 3 San Fernando, La Union 13 663 51 19 247 99 346 4 Calasiao, West Pangasinan 15 43 0.87 19 285 114 399 5 Alaminos, West Pangasinan 8 - - 19 152 61 213 6 Urdaneta, East Pangasinan 10 - - 19 190 76 266 2 7 Bangued, Abra 1 - - 19 19 8 27 Cordillera 8 Baguio 9 85 9.44 19 171 68 239 Admn. 9 La Trinidad, Benguet 9 57 6.33 171 68 239 Region 10 Bontoc, Mt. Province 1 - - 19 19 8 27 11 Tabuk, Kalinga-Apayao 3 13 4.33 19 57 23 80 12 Lagawe, Ifugao 1 23 23 19 19 8 27 3 13 Tuguegarao, Cagayan 12 234 19.5 19 228 91 319 Tuguegarao, 14 Bayombong, Nueva Vizcaya 14 53 3.79 19 266 106 372 Cagayan 15 Ilagan, Isabela 20 56 2.8 19 380 152 532 16 Cabarroguis, Quirino 6 100 19 114 46 160 4 17 Tarlac, Tarlac 20 577 28.85 380 152 532 San Fernando, 18 Olongapo City, Zambales 7 84 12 19 133 53 186 Pampanga 19 Subic Bay Free Port Zone 2 30 15 19 38 15 53 Balanga, Bataan 11 200 18.18 19 209 84 293 21 San Fernando, Pampanga 29 - - 19 551 220 771 22 Baler, Quezon 2 73 36.5 19 38 15 53 23 Cabanatuan City 21 100 4.76 19 160 559 5 24 Valenzuela 42 1021 24.31 19 798 1117 Valenzuela, 25 Malolos, Bulacan - - 19 532 213 745 Bulacan 26 Malabon - Navotas 20 141 8.15 19 380 152 532 27 Kalookan City 40 867 21.68 19 760 304 1064 6 29 San Nicolas, Tondo 60 1156 19.27 19 1140 456 1596 Manila 30 Binondo 48 966 20.12 19 912 365 1277 31 Sta. Cruz 63 3703 58.78 19 1197 479 1676 32 Quiapo-Sampaloc-San Miguel 32 1993 62.28 19 1984 794 2778 33 Intramuros-Ermita-Malate 37 518 19 703 281 984 34 Paco-Pandacan-Sta. Ana 26 350 13.46 19 494 198 692 35 Romblon 1 62 62 19 19 8 27 36 Puerto Princesa 2 - - 19 38 15 53 37 San Jose, Occidental Mindoro 4 24 31 19 76 30 106 7 28 Novaliches 35 688 19.66 19 665 266 931 Quezon City 38 Quezon City (North) 76 1196 15.74 19 1444 578 2022 39 Quezon City (South) 62 2200 32.26 19 1178 471 1649 40 Cubao 68 - 0 19 1292 1809 41 Mandaluyong 64 1431 22.36 19 1216 486 1702 42 San Juan 46 883 19.2 19 874 350 1224 43 Pasig 68 1000 14.71 19 1292 517 1809 45 Marikina 43 317 7.37 19 817 327 1144 46 Cainta - Taytay 22 300 13.64 19 418 167 585 8 44 Taguig - Pateros 33 324 9.82 19 627 251 878 Makati City 47 East Makati 40 158 3.95 19 760 304 1064 48 West Makati 31 598 19.29 19 589 236 825 49 North Makati 28 500 17.86 19 213 745 50 South Makati 30 535 17.83 19 570 228 798 51 Pasay City 27 536 19.85 19 513 205 718 52 28 1510 53.92 19 532 213 745 Las Pias- Muntinlupa 24 412 17.17 19 456 182 638 54 Trece Martirez City 11 269 24.46 19 209 84 293 San Pablo 55 San Pablo City 14 283 20.21 19 266 106 372 City 56 Calamba 18 195 10.83 19 342 137 479 57 San Pedro, Laguna 16 388 24.25 19 304 122 426 58 Batangas City 14 105 7.5 19 266 106 372 59 Lipa City 6 47 7.83 19 114 46 160 60 Lucena City 10 166 16.6 19 190 76 266 61 Gumaca, Quezon 4 257 64.25 19 76 30 106 62 Boac, Marinduque 6 42 7 19 114 46 160 63 Calapan, Oriental Mindoro 3 68 22.67 19 57 23 80 10 64 Daet, Camarines Norte 5 195 39 19 95 38 133 Legaspi City 65 Naga City, Camarines Sur 11 347 31.55 19 209 84 293 66 Iriga City, Camarines Sur 4 52 13 19 76 30 106 67 Legaspi City, Albay 15 552 36.8 19 285 114 399 68 Sorsogon, Sorsogon 6 18 3 19 114 46 160 69 Virac, Catanduanes 4 75 18.75 19 76 30 106 70 Masbate, Masbate 5 250 50 19 95 38 133 11 71 Kalibo, Aklan 6 112 18.67 19 114 46 160 Iloilo City 72 Roxas City 6 117 20 19 114 46 160 73 San Jose, Antique 33 11 19 57 23 80 74 Iloilo City 16 - - 19 304 122 426 75 Barotac, Nuevo Iloilo 7 40 5.71 19 133 53 186 12 76 Victorias, Negros Occidental 5 44 880 19 95 38 133 Bacolod City 77 Bacolod City 21 562 26.76 19 399 160 559 Binalbagan, Negros Occidental 6 17 283 19 114 46 160 79 Dumaguete City 8 142 17.75 19 152 61 213 13 80 Mandaue City 22 431 19.59 19 418 167 585 Cebu City 81 Cebu City North 34 418 12.29 19 646 258 904 82 Cebu City South 15 426 28.4 285 114 399 83 Talisay, Cebu 10 281 28.1 19 190 76 266 84 Tagbilaran City 6 27 4.5 19 114 46 160 14 85 Catarman, Northern Samar 2 - - 19 38 15 53 Tacloban City 86 Borongan, Eastern Samar 4 55 13.75 19 76 30 106 87 Catbalogan, Western Samar 6 64 10.67 19 114 46 160 88 Tacloban City 16 347 21.69 19 304 122 426 89 Ormoc City, Western Leyte 9 90 10 19 171 68 90 Maasin, Southern Leyte 5 22 19 95 38 133 15 91 Dipolog City, Zamb. Del Norte 5 100 20 19 95 38 133 Zamboanga 92 Pagadian, Zamboanga Del Sur 6 153 25.5 19 114 46 City 93 Zamboanga City 19 485 19 361 144 505 94 Isabela, Basilan 3 113 37.67 19 57 23 80 95 Jolo, Sulu 1 52 52 19 19 8 27 96 Bongao, Tawi-Tawi 2 58 29 19 38 15 53 16 97 Gingoog City 6 44 7.33 19 114 46 160 Cagayan de 98 Cagayan de Oro City 20 339 16.95 19 380 152 532 Oro City 99 Malaybalay, Bukidnon 6 111 18.5 19 114 46 160 100 Ozamis City, Misamis Occ. 9 152 16.89 19 171 68 239 101 Iligan City, Lanao Del Norte 12 435 36.25 19 228 91 319 102 Marawi City 3 - - 19 57 23 80 17 103 Butuan City Agusan Del Norte 14 454 32.43 19 266 106 372 Butuan City 104 Bayugan, Agusan Del Sur 6 206 34.33 19 114 46 160 105 Surigao City, Surigao Del Norte 6 183 30.5 19 114 46 160 106 Tandag, Surigao Del Sur 7 175 19 133 53 186 18 107 Cotabato City 14 41 2.93 266 106 372 Cotabato City 108 Kidapawan, North Cotabato 5 118 23.6 19 95 38 133 109 Tacupong, Sultan Kudarat 2 52 26 19 38 15 53 110 General Santos City 20 340 17 19 380 152 532 111 Koronadal, South Cotabato 8 1 0.12 19 152 61 213 19 112 Tagum, Davao Del Norte 14 261 18.64 19 266 106 372 Davao City 113 Davao City 37 160 4.32 19 703 984 114 Mati, Davao Oriental 3 17 19 57 23 80 115 Digos, Davao del Sur 6 110 18.33 19 114 46 160 TOTAL 1947 36789 38369 15348 53717