Monthly Report of VAT Assessment and/or Collection Thru Audit Investigation

March 22, 1989 REVENUE MEMORANDUM ORDER NO. 23-89 SUBJECT : Monthly Report of VAT Assessment and/or Collection Thru Audit Investigation TO : All Regional Directors, Revenue District Officers and Others Concerned 1. Purpose To facilitate accurate and uniform reporting of assessment or collection thru audit investigation. acd 2. Requirement a) Form - The report must show: (1) letter of authority number; (2) name of taxpayer and address; (3) VAT Number; (4) economic activity code; (5) period covered; (6) VAT Per Return; and (7) VAT Per Investigation; assessment /collection It shall be accomplished in triplicate to be distributed as follows: - Original VAT Division - Duplicate RDO Head of Office - Triplicate Regional Director b) Who shall make the report - Every Revenue District Officer, Division Chief, or Head of any Special Investigating Unit shall accomplish the report for his respective district or unit covering all audit investigations of VAT liabilities. 3. Deadline for Submission The report shall be submitted monthly by the RDO, Division Chief or Head of Special Investigating Team directly to the Office of the Deputy Commissioner, Attention; VAT Division, copy furnished the Regional Director, Department Head, or Coordinator of Special Team, not later than the 5th day of every month, irrespective of whether assessment or collection had been made in the preceding month. For evaluation purposes of the entire performance of the VAT, it is directed that all concerned shall prepare and submit reports covering the whole year of 1988 and the 3 months of 1989 to the VAT Division not later than 30th of April 1989. casia This Order shall take effect immediately. JOSE U. ONG Commissioner of Internal Revenue TAN: 05220-C1831-A-9 ATTACHMENT SUMMARY OF VAT ASSESSMENT AND COLLECTION FROM INVESTIGATION For the month of _______________ AUDIT DIV/RDO/SPECIAL INV UNIT: _________________________ ------------------------------------------------- : : : : ECO. : : VAT PER INVESTIGATION : : L.A. : NAME : V.A.T. : ACT : PERIOD : VAT PER : ASSESSMENT : COLLECTION : : NUMBER : ADDRESS : NUMBER : CODE : COVERED : RETURN : BASIC : PEN- : BASIC : PEN- : : : : : : : : : NAL : : NAL : : : : : : : : : TIES : : TIES : ------------------------------------------------- : : : : : : : : : : : ------------------------------------------------- : : : : : : : : : : : ------------------------------------------------- : : : : : : : : : : : ------------------------------------------------- : : : : : : : : : : : ------------------------------------------------- : : : : : : : : : : : ------------------------------------------------- : : : : : : : : : : : ------------------------------------------------- : : : : : : : : : : : ------------------------------------------------- : : : : : : : : : : : ------------------------------------------------- : : : : : : : : : : : ------------------------------------------------- : : : : : : : : : : : ------------------------------------------------- : : : : : : : : : : : ------------------------------------------------- : : : : : : : : : : : ------------------------------------------------- : : : : : : : : : : : ------------------------------------------------- : : : : : : : : : : : ------------------------------------------------- I hereby certify that the above information is true and correct: * Economic Activity Codes: M - Manufacturing T - Trading B - Business Services S - Storage & Warehousing C - Construction Services H - Household & Community Services ----------------- DIV. CHIEF/RDO/HEAD OF UNIT TAN: