Investigation of tax liabilities of certain taxpayers by audit divisions under the Special Operations Service

April 23, 1992 REVENUE MEMORANDUM ORDER NO. 19-92 SUBJECT : Investigation of Tax Liabilities of Certain Taxpayers by Audit Divisions under the Special Operations Service Pursuant to the provisions/guidelines of Revenue Memorandum Order No. 11-89, in relation to Revenue Administrative Order No. 5-88, the taxpayers in the attached list are hereby assigned to the audit divisions under the Special Operations Service for investigation of their internal revenue tax liabilities for the calendar year 1991 or, any fiscal year ending between July 31, 1991 and June 30, 1992. These cases have been selected along the line of industry approach to manufacturing, agricultural products and natural resources, real estate, construction and other services, franchise and transportation services, stock brokers, government and tax-exempt corporations, investment incentives, non-bank financial - institutions, overseas contractors and multinational corporations. All insurance companies, international airlines, commercial banks, quasi-banks, savings banks, financing and investment houses falls under the investigative jurisdiction of Special Operations Service. In no case shall any request for delisting by Revenue Regional Directors be allowed for this list. aisa dc All Revenue Regional Directors are directed to transmit immediately the duplicate copies of income tax returns, value added tax and other internal revenue tax returns of the said taxpayers to the Assistant Commissioner (Special Operations Service) not later than end of June, 1992. Taxpayers with addresses falling under the jurisdiction of a particular revenue region for which no return is available on file must be acknowledged by the Chief of the Assessment Branch in a certification that must accompany the transmittal of the returns. In no case shall a revenue region be authorized to issue regular letters of authority until after the transmittal and/or certification have been complied with and a written authorization given by the Commissioner of Internal Revenue. (Sgd.) JOSE U. ONG Commissioner of Internal Revenue