Lifting of Prohibition to Conduct Audit on VAT and/or such Other Tax Returns in RMO No. 18-90 dated March 6, 1990

May 3, 1991 REVENUE MEMORANDUM ORDER NO. 17-91 SUBJECT : Lifting of Prohibition to Conduct Audit on VAT and/or such Other Tax Returns in RMO No. 18-90 dated March 6, 1990 TO : All Internal Revenue Officers and Others Concerned The VAT Re-training Seminar and Workshop had been concluded on August 15, 1990. Those who have successfully completed the program are now prepared to perform their VAT audit function. In this regard, the prohibition in RMO No. 18-90 dated March 6, 1990, to authorize Revenue Enforcement Officers (listed in Annexes D and E) to audit VAT and/or other tax returns, is hereby lifted. Those who have completed the re-training program are now allowed to conduct audit on VAT and/or other tax returns; provided, the audit must be under the close supervision of their respective group supervisors. This Order takes effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue