Revenue Memorandum Order No. 28-82

July 27, 1982 REVENUE MEMORANDUM ORDER NO. 28-82 TO : All Internal Revenue Officers and Others Concerned 1. Background The present system of requiring examiners to prepare itinerary of their official activities is ineffective because it is not subject to easy verification. For purposes of rationalizing the distribution of audit and investigation workload, it is necessary to determine the number of hours spent on the actual examination of internal revenue tax cases, as well as examination cycles. To attain this objective, a taxpayer certification system is hereby prescribed for compliance by all revenue examiners conducting field audits. acd 2. Taxpayer Verification of Revenue Examiner's Appearance An authority to investigate which will be served shall be accompanied with a letter (Annex "A") requesting the taxpayer or his responsible representative to sign a certification giving information on a revenue examiner's appearance in the office of the taxpayer. Such certification (Annex "B") shall embody the name of the revenue examiner, his designation and assignment, the date and time he came to the office of the taxpayer during which he actually conducted an actual audit/examination of the taxpayer's books of accounts and other records for the taxable year. The contents of the letter advising the taxpayer will be incorporated in the letters of authorities to investigate. In cases where letters of authorities to investigate are already issued, the form letter shall be presented to the taxpayer by the examiner upon effectivity of this Revenue Memorandum Order whenever he appears at the taxpayer's office to conduct an investigation. 3. Accomplishment and Disposition of the Taxpayer's Certification The certification, to be accomplished in duplicate for each day of actual investigation, should be attached to the Examiner's Report and the same should be detached and compiled by the Sector Audit Review Division or the Assessment Branch, as the case may be, for analysis and evaluation with a view to determining the future audit workload and assignment of Revenue Examiners. 4. Effectivity This Revenue Memorandum Order shall take effect immediately on August 15, 1982. RUBEN B. ANCHETA Acting Commissioner ANNEX A REPUBLIKA NG PILIPINAS MINISTRI NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Lungsod ng Quezon 27 July 1982 Gentlemen: We are conducting a study on the audit workload and assignment of cases to our revenue examiners on the actual, examination of internal revenue tax cases. From this data, we will be able to establish examination cycles and thus to formulate a systematic and rational distribution and assignment of internal revenue tax cases for audit and investigation. Our objective is to minimize the duration of audit and investigation in order to terminate promptly the investigation of a case. We will therefore appreciate very much your cooperation in our endeavour to increase the efficiency of our revenue examiners and to improve the revenue service by certifying the date and time our examiners actually conducted examination of your records in a form prescribed therefor. The examiner will furnish the certification form to be accomplished and signed by your responsible officer or employee. aisa dc Thank you. Very truly yours, RUBEN B. ANCHETA Acting Commissioner By: _______________________________ Chief of Audit Division/Regional Director ANNEX B TO WHOM IT MAY CONCERN: This is to certify that: Mr. ______________________________________ Designation: ________________________________ Place of Assignment: __________________________ I.D. No. ___________________________________ came to our office and conducted an examination of our books of accounts and other records for the taxable year _________ at the time and date indicated below: Time Date ________________ ________________ ___________________________ (If signed by taxpayer's responsible employee or representative, please indicate designation/position.)