Use of the Revised BIR Forms 17.17A, 17.17B, 17.17C, 17.17D, 17.17W and Revised S00 Forms in the Reports of Investigation of Taxpayers

April 24, 1987 REVENUE MEMORANDUM ORDER NO. 18-87 SUBJECT : Use of the Revised BIR Forms 17.17A, 17.17B, 17.17C, 17.17D, 17.17W and Revised S00 Forms in the Reports of Investigation of Taxpayers TO : All Revenue Enforcement Officers Designated as Examiners, Chiefs of Divisions under Sector Operations Office, Chiefs of Assessment Branches, and Others Concerned I. Objectives: A. To further improve the system of processing and reviewing reports of investigation, the report formats of the BIR Form 17.17 series (Reports of Investigation) and the S00 (Sector Operations Office) Forms is hereby simplified and revised; and B. To standardize all forms in reporting results of investigation of income, business, estate, donation and withholding tax cases, the revised forms, BIR forms 17.17A to 17.17W shall be used both in the regional and national office levels. II. The revised forms, as attached are as follows: A. Revised BIR Forms 1. BIR Form 17.17A This is a consolidation of 17.17 A-IRN, 17.17 A-IR, 17.17A-2, 17.17 A-3 and 17.17F. This shall be accomplished by all field/office examiners in reporting results of investigation of the income tax liabilities of taxpayers. It will reflect the nature and amount of the determined discrepancies, if any, as well as the result and verification of the taxpayer's delinquent account. 2. BIR Form 17.17B This is a consolidation of 17.17B, 17.17 B-R, 17.17 B-RN, 17.17 B-1, 17.17 B-2, 17.17 E-1 and E-2, 17.17 F. As distinguished from 17.17-A which applies to income tax, 17.17 B is to be used in the investigation of the business tax cases. 3. BIR Form 17.17C This is a consolidation of the 17.17 C-RN, 17.17 C-R, 17.17 C-1 and 17.17 C-2 to be used in the investigation of estate taxes. 4. BIR Form 17.17D This revised form is a result of the compression of the 17.17 D-1, 17.17 D-2, 17.17 D-R and 17.17 D-RN to be used in the investigation of gift taxes. 5. BIR Form 17.17W This is a newly designed from which consists of the Withholding Tax on Wages (F17.17A-4) as well as the Expanded and Final Withholding Tax. 6. Narrative Report In addition to the above-mentioned forms, a separate narrative report should be duly accomplished by the examiner stating the findings of the case. This narrative report will form an official part of the case and as such, it will show the extent with which an investigation was conducted by the examiner. The preparation of this narrative report is per compliance with RMO No. 25-65. aisa dc B. Revised S00 (Sector Operations Office) Schedular Forms 1. S00 Form 7.00 (Schedules 1-9) This is a consolidation of the S00 F7.12, S00 F7.13, S00 F7.14, S00 F7.15, S00 F7.16, S00 F7.17, S00 F7.18 and S00 F7.19. All examiners assigned in the investigating divisions under Sector Operations Office shall accomplish this form to be attached to BIR Form 17.17A and 17.17B. 2. S00 Forms 7.01 - 7.07 These forms shall no longer be used by the investigating divisions under S00 until such time that microcomputers are installed and that computerized systems are developed to generate useful management reports from the statistical data from said forms. 3. Obsolete S00 Forms Two S00 forms namely F-A-7.00 (Report of Investigation) and S00 P7.00 (Computation of Tax Due per Summary) are now obsolete. Contents of these forms are reflected is the revised BIR Forms 17.17A to 17.17W. III. Distribution of Copies: A. The above mentioned revised BIR Forms 17.17A to 17.17W shall be accomplished in triplicate and distributed as follows: Original Attached to the docket of the tax case Duplicate (The duplicate to be detached and forwarded to Assessment Branch/National Audit Review Division/Sector Audit Review Division Triplicate Enforcement Officer's file copy B. The above mentioned S00 Form 7.00 shall be accomplished in triplicate to be distributed as follows: Original Attached to the docket of the tax case Duplicate (The duplicate to be detached and forwarded to Sector Audit Review Division) Triplicate Enforcement Officer's file copy IV. Repealing Clause: This Memorandum Order supersedes RMO 17-81, RMO 14-72 and RMO 25-77 and all other existing issuances which are inconsistent herewith. V. Effectivity: This Order takes effect upon approval. (SGD.) BIENVENIDO A. TAN, JR. Commissioner