Suspension of Issuance of Letters of Authority (L/As) and All Ongoing Audits/Investigations; and Submission of Inventory of L/As

June 1, 1993 REVENUE MEMORANDUM ORDER NO. 31-93 SUBJECT : Suspension of Issuance of Letters of Authority (L/As) and All Ongoing Audits/Investigations; and Submission of Inventory of L/As TO : All Regional Directors, Revenue District Officers and Others Concerned Purpose The purpose of this Revenue Memorandum Order is to establish a baseline for rationalizing the audit workload of audit and investigating divisions, revenue district offices and other units as a foundation for updating existing examination policies and reorienting audit programs of the Bureau of Internal Revenue (BIR). It is therefore necessary to determine the current status of all tax cases which are still pending action in the National Office and Regional Offices by suspending issuance of letters of authority to audit or investigate, as well as ongoing audit and investigation of tax cases for all years and requiring an inventory of all L/As. Suspension of issuance of letters of authority Due to the impending reorganization of the BIR, issuance of letters of authority to audit/investigate, as well as on-going audit/investigation of internal revenue taxes for all years are hereby suspended. This suspension shall not apply to the following cases: 1. The investigation of tax cases which will prescribe this year under the statute of limitations; casia 2. Estate and donor's tax cases; 3. Cases involving the transfer of shares of stocks and real property, requiring certificate authorizing registration; 4. Claims for VAT credit/refund (input tax) under the One-Stop-Shop; 5. Those specifically to be authorized by the undersigned. Accountable Forms Division The Chief, Accountable Forms Division, shall submit (in a form prescribed in Annex "A") a report on the quantity of L/As (BIR Form No. 19.65) which were requisitioned and issued to the various audit and investigating units for the period from January 1, 1991 to May 31, 1993. Accountable Forms Officer The Regional Director, Chief, Intelligence and Investigation Office, Assistant Commissioner (or Officer-in-Charge). Special Operations Service and Excise Tax Service, and heads of special audit investigating groups or teams, accountable for the preparation and approval of L/As, shall submit a report of accountability of L/As received for the period January 1, 1991 to May 31, 1993 using the form prescribed in Annex "B". Heads of audit/investigating units The Revenue District Officer and other heads of audit investigating units (e.g., audit divisions, special audit teams and/or groups and the Intelligence and Investigation Office) shall submit a report (in a form prescribed in Annex "C") on the status of L/As issued/served. For purposes of accomplishing Annex "C", L/As issued/served refer to those which were previously received by the accountable forms officer during the period from January 1, 1991 to May 31, 1993 and subsequently referred to the audit investigating units. casia Deadline for submission The above reports should be submitted to the Assessment Service not later than June 30, 1993. (Sgd.) LIWAYWAY VINZONS-CHATO Commissioner