Prescribing the Guidelines and Instructions for the use of BIR Form No. 23.02, Docket Locator Form
Revenue Memorandum Order No. 22-88 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Jun 21, 1988
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June 21, 1988 REVENUE MEMORANDUM ORDER NO. 22-88 SUBJECT : Prescribing the Guidelines and Instructions for the use of BIR Form No. 23.02, Docket Locator Form TO : All Internal Revenue Enforcement officers, Division Chiefs, Revenue District Officers and Others Concerned A. Objectives: 1. To insure uniformity of action and guide concerned officers in improving the process of tax investigation from the beginning to the closing of tax cases. 2. To achieve an effective system of tax investigation and at the same time pinpoint responsibilities of the official/officials concerned in terminating tax cases. B. Guidelines: 1. The Docket Locator Form shall be used in lieu of BIR Form 23.09 (Routing Slip). 2. The Docket Locator Form shall be accomplished by Revenue Enforcement officers and others concerned in the process of tax investigations indicating properly the date when the docket was received and acted upon. 3. The results of tax investigation shall be recorded accordingly in said form by filling up all the blanks therein to contain all the findings of the case showing the extent of the investigation conducted by the Revenue Enforcement officers. 4. The form shall also reflect the Nature and amount of deficiency tax, if any, as well as verifications of taxpayers' delinquent accounts. 5. The following legend shall serve as guide in filling up the form: ARBD Accounts Receivable & Billing Div. (formerly Receivable Accounts Div.) RDO Revenue District Office SOS Special Operations Service (formerly sector operations office) NARD National Audit Review Division C. Distribution: The docket Locator Form shall be accomplished in quadruplicate to be distributed as follows: Original attached to the docket of tax case Duplicate Reviewing officer copy Triplicate Revenue District Office/ Division File Quadruplicate Rev. Enforcement officer copy E. Repealing Clause: This Memorandum Order supersedes RMO 54-77 and all other existing issuances which are inconsistent herewith. aisa dc F. Effectivity: This Order shall take effect upon approval. (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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