Suspension of Tax Examination of the Bureau of Internal Revenue Effective March 1, 1999

February 15, 1999 REVENUE MEMORANDUM ORDER NO. 11-99 SUBJECT : Suspension of Tax Examination of the Bureau of Internal Revenue Effective March 1, 1999 TO : All Assistant Commissioners, Regional Directors, Revenue District Officers and All Concerned To enable all taxpayers to avail of the benefits of the Economic Recovery Assistance Payment (ERAP) Program, effective March 1, 1999, all tax examination and verification of taxpayers' records and other transactions are suspended until April 16, 1999. The following are not covered by this Order: 1. Service of Assessments, Warrants and Seizure Notices for prescribing cases; 2. Processing of capital gains tax returns prior to the issuance of Tax Clearance/Certificates Authorizing Registration; 3. Examination and/or verification of transfer, excise and withholding taxes; 4. Examination/verification of tax liabilities of taxpayers retiring from business; 5. Verification and processing of all claims for credits/refunds. However, for purposes of availing the program, deficiency taxes paid and deficiency taxes assessed after February 22, 1999 shall not be considered in computing the required 20% or more increment. During the period of suspension of examination, all revenue officers are hereby enjoined to encourage taxpayers to avail of the (ERAP) program, campaign and assist in the filing of annual income tax returns. Likewise, they are hereby directed to submit all reports of investigation and dockets of all pending cases in their possession as of February 28, 1999. LibLex (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue