Amending RMO No. 62-99 dated July 19, 1999 Regarding the Prescribed Procedures in the Review and Reporting of Tax Fraud Cases Recommended for Criminal Prosecution
Revenue Memorandum Order No. 26-01 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Sep 7, 2001
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September 7, 2001 REVENUE MEMORANDUM ORDER NO. 26-01 SUBJECT : Amending RMO No. 62-99 dated July 19, 1999 Regarding the Prescribed Procedures in the Review and Reporting of Tax Fraud Cases Recommended for Criminal Prosecution TO : All Internal Revenue Officers and Others Concerned SECTION 1 . Scope Revenue Memorandum Order (RMO) No. 62-99 dated July 19, 1999 is hereby amended to read as follows: aCcEHS "3. Procedures . 3.1 xxx xxx xxx 3.2 Review and Approval of Reports and Service of Pre-Assessment Notices 3.2.1 All reports of investigations shall be reviewed by the Enforcement Service subject to final approval by the Office of the Commissioner. However, for those reports of investigation recommending criminal prosecution for tax fraud or evasion, the same shall be initially reviewed within 15 days from receipt by the Prosecution Division, Legal Service to determine the relevancy and sufficiency of the evidence to support the criminal charges against the subject taxpayer prior to the issuance of the Preliminary Assessment Notice . SECTION 2 . Repealing Clause . All existing issuances or portions thereof, which are inconsistent herewith, are hereby repealed. SECTION 3 . Effectivity . This Revenue Memorandum Order shall take effect immediately. (SGD.) RENE G. BAEZ Commissioner of Internal Revenue
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