Clarification on the Suspension of Issuance of Letters of Authority or Orders to Investigate

January 6, 1989 REVENUE MEMORANDUM ORDER NO. 02-A-89 SUBJECT : Clarification on the Suspension of Issuance of Letters of Authority or Orders to Investigate TO : All Internal Revenue Officers and Others Concerned Pending the issuance of guidelines defining the audit jurisdiction of the various field audit and investigation offices, special investigation teams or groups, special investigation branch, intelligence and investigation office and the Special Operations Service, no letter of authority, mission order, or any written or verbal order to audit and/or investigate income tax, value added tax and other internal revenue taxes shall be issued or made effective January 1, 1989, except in the following cases: casia (1) Deficiency taxes, the assessments for which will prescribe this year under the statute of limitations; (2) Capital gain tax, estate tax and donor's tax cases; (3) Withholding tax liabilities; and (4) Those specifically issued by the undersigned. All revenue enforcement officers and others shall submit to the Assistant Commissioner (National Assessment Service), Rm. 301, National Office Building, not later than January 30, 1989 a list or inventory of all cases pending audit/investigation as of December 31, 1988, for which letters of authority or mission orders have been issued or verbal orders were made. cd (SGD.) JOSE U. ONG Commissioner