Clarification on the Conduct of Ocular Inspection for Registration Purposes Prescribed under Revenue Memorandum Order No. 41-94

June 24, 1994 REVENUE MEMORANDUM CIRCULAR NO. 26-94 SUBJECT : Clarification on the Conduct of Ocular Inspection for Registration Purposes Prescribed under Revenue Memorandum Order No. 41-94 TO : All Regional Directors, Revenue District Officers and Others Concerned There have been reports reaching this Office that contrary to my previous announcements, ocular inspection is still being conducted by the Revenue District Offices on the business premises, place of production, and storage places/premises where inventory of goods for sale is kept as part of evaluating the application for registration. aisa dc In order to insure a smooth and simplified registration processes and thus avoid the least inconvenience to the registrants, all such ocular inspections should be stopped immediately. For taxpayers re-registering their business, no ocular inspection shall be conducted before and after registration. For taxpayers becoming liable to VAT for the first time and those just commencing business, the ocular inspection should be conducted after the issuance of the Certificate of Registration (BIR No. 1556). All concerned are hereby enjoined to be guided accordingly and to give this Circular as wide a publicity as possible. cd LIWAYWAY VINZONS-CHATO Commissioner