Use of Revised Forms for Reporting Results of Verification of a Taxpayer's Internal Revenue Tax Liabilities

April 20, 1972 REVENUE MEMORANDUM ORDER NO. 14-72 SUBJECT : Use of Revised Forms for Reporting Results of Verification of a Taxpayer's Internal Revenue Tax Liabilities TO : All Regional Directors, Revenue District Officers and Others Concerned: In order to achieve the objectives set forth in Revenue Administrative Order No. 12-70, dated July 7, 1970, which prescribed the procedure of investigation by lines of businesses, the revised forms for reports of investigation are hereby required to be used by all examiners in regional offices effective immediately. The proper and accurate accomplishment of these forms would provide the statistical data necessary to evaluate the present system of investigation and eventually become the bases for adoption of measures for further improvement. The revised forms are denominated as follows: 1. BIR Form No. 1717A Transmittal Letter 2. BIR Form No. 1717A-1RN Examiner's Field Audit Report (Income) 3. BIR Form No. 1717A-1R Examiner's Field Audit Report (Income) 4. BIR Form No. 1717A-2 Examiner's Office Audit Report (Income) 5. BIR Form No. 1717A-3 Adjustments to Net Income 6. BIR Form No. 1717A-4 Examiner's Field/Office Audit Report on Withholding Tax on Wages 7. BIR Form No. 1717BRN Examiner's Field Audit Report (Business) 8. BIR Form No. 1717BR Examiner's Field Audit Report (Business) 9. BIR Form No. 1717B-1 Examiner's Field Audit Report (Business) 10. BIR Form No. 1717B-2 Adjustments to Sales/Receipts 11. BIR Form No. 1717CRN Examiner's Field Audit Report (Estate & Inheritance) 12. BIR Form No. 1717CR Examiner's Field Audit Report (Estate & Inheritance) 13. BIR Form No. 1717C-1 Inheritance Tax 14. BIR Form No. 1717DRN Examiner's Field Audit Report (Gift) 15. BIR Form No. 1717DR Examiner's Field Audit Report (Gift) 16. BIR Form No. 1717D-1 Donee's Tax 17. BIR Form No. 1717-F Report on Taxpayer's Delinquent Account BIR Form No. 1717A Transmittal Letter . This form shall be used by all examiners to transmit all reports of investigation on a particular taxpayer. BIR Form Nos. 1717A-1RN Examiner's Field Audit Report (Income) 1717BRN Examiner's Field Audit Report (Business) 1717CRN Examiner's Field Audit Report (Estate and Inheritance) 1717DRN Examiners Field Audit Report (Gift) These forms shall be accomplished by field examiners of revenue regional offices to report the results of the verification of a taxpayer's various internal revenue tax liabilities, where the reports of investigation are to be submitted to the National Office for final approval in accordance with the provisions of Revenue Administrative Order No. 14-64, dated November 2, 1964. BIR Form Nos. 1717A-1R Examiner's Field Audit Report (Income) 1717BR Examiner's Field Audi Report (Business) 1717CR Examiner's Field Audit Report (Estate) and Inheritance 1717DR Examiner's Field Audit Report (Gift) These forms shall be accomplished by field examiners of revenue regional offices to report the results of investigation of a taxpayer's various internal revenue tax liabilities, where the reports are subject to the approval of the revenue regional director. BIR Form Nos. 1717A-2 Examiner's Office Audit Report (Income) 1717B-1 Examiner's Office Audit Report (Business) These forms shall be accomplished by office audit examiners to report the results of the investigation of a taxpayer's various internal revenue tax liabilities. BIR Form No. 1717A-3 Adjustments to Net Income This form shall be accomplished by all examiners (both field and office audit) as a supporting statement of BIR Form Nos. 1717A-1RN, 1717A-1R and 1717A-2. The nature and amount of discrepancies found in the verification of a taxpayer's income tax liability are shown and explained on this form. BIR Form No. 1717B-2 Adjustments to Sales/Receipts This form shall also be accomplished by all examiners (both field and office audit) and used as an attachment to BIR Form Nos. 1717BRN, 1717BR and 1717B-1. The nature and amount of discrepancies found in the verification of a taxpayer's business tax liabilities are shown and explained in this form. casia BIR Form No. 1717A-4 Examiner's Field/Office Audit Report on Withholding Tax on Wages This form shall be accomplished by all examiners (field and office audit) to report the results of the investigation of the withholding tax liability of all taxpayers subject to the provisions of the withholding tax on wages. BIR Form No. 1717C-1 Inheritance Tax This form is a supporting schedule of BIR Form Nos. 1717CRN and 1717CR. It shows the details of the donee's tax liability of each beneficiary. BIR Form No. 1717D-1 Donee's Tax This form is a supporting schedule of BIR Form No. 1717DRN and 1717Dr. It shows the details of the donees tax liability of each beneficiary. BIR Form No. 1717-F Report on Taxpayer's Delinquent Account This form shall be accomplished by every examiner for every taxpayer examined by him to report on the results of the verification of the taxpayer's delinquent account or accounts. A separate report shall be prepared for every kind of tax a taxpayer is liable for on the corresponding report form. All blanks shall be properly filled by the examiners. Information required which are not applicable to any taxpayer shall be so specifically indicated on the space provided for it. All reports shall be submitted in duplicate. The original copies of all reports shall remain with the docket of the tax case while the duplicate copies shall be forwarded to the Data Processing Center through the Area Coordinator, except the following: a. The original and duplicate copies of BIR Form No. 1717A-4 (Examiner's Field/Office Audit Report on Withholding Tax on Wages) with the pertinent papers which shall be forwarded to the Assessment Department, Attention: Withholding Tax Division. b. The original copy of BIR Form 1717F (Report on Taxpayer's Delinquent Account) which shall be forwarded to the Collection Branch for appropriate action, while the duplicate copy of the report shall remain attached to the docket. The Assessment Branch in the Regional Office shall be responsible for the distribution of the copies of the approved reports in the region and the transmittal of the reports and related papers, the final disposition of which rests with other branches of the regional office or with the divisions and/or departments of the National Office. Strict compliance herewith is desired. MISAEL P. VERA Commissioner of Internal Revenue