Clarifying Certain Provision of Revenue Memorandum Order No. 16-2002

August 5, 2002 REVENUE MEMORANDUM CIRCULAR NO. 27-02 SUBJECT : Clarifying Certain Provision of Revenue Memorandum Order No. 16-2002 in Relation to the Issuance of Tax Verification Notice for the Investigation of Local Government Units and the Assignment of Revenue Officers Comprising the Regional Task Forces Created Pursuant to Revenue Special Order No. 343-2001 TO : All Internal Revenue Officers and Officials Concerned This circular is issued to clarify the policy on the authorized signatory for Tax Verification Notices (TVNs) covering the audit/verification of tax returns for regional cases. TVNs covering the audit of Local Government Units (LGUs), whether handled by the Regional Task Force under Revenue Special Order No. 343-2001 or the Revenue District Office having jurisdiction over the concerned LGU at the option of the Regional Director, shall be signed by Regional Director for centralized control and monitoring. In addition, the Regional Director, if necessary, may increase the number of Revenue Officers (ROs) assigned to the Regional Task Force created under RSO No. 343-2001. The names of the additional ROs to be assigned to the task force shall be submitted to the Assistant Commissioner, Assessment Service. All concerned are hereby enjoined to be guided accordingly and to give this circular as wide a publicity as possible. (SGD.) REN G. BAEZ Commissioner of Internal Revenue