Amendment to Pars. 2 and 3 of Revenue Memorandum Order No. 19-84 Dated 20 July 1984

October 17, 1984 REVENUE MEMORANDUM ORDER NO. 33-84 SUBJECT : Amendment to Pars. 2 and 3 of Revenue Memorandum Order No. 19-84 Dated 20 July 1984 TO : All Concerned Paragraphs 2 and 3 of Revenue Memorandum Order No. 19-84 are amended to read as follows: "2. An examiner who has in possession twenty or more pending cases for original investigation shall not be assigned additional letters of authority to investigate. If his pending cases are less than 20, he may be assigned additional tax returns or cases to replenish those cases the investigation of which were terminated and report thereon submitted to the Division Chief or Revenue District Officer, respectively, thru channel. In no case shall the total number of cases for original investigation by an examiner exceed twenty. cd A final report of investigation of a tax case shall be accomplished and submitted by the examiner to his supervisor within 120 days from the date of issuance of the letter of authority. In case of failure to do so, the Division Chief or Revenue District Officer, respectively, shall require the examiner to show cause why sanctions should not be imposed against him for failure to render report of a tax case within the period required. A letter of authority which is not served within 30 days from date of issuance thereof must be revalidated by requiring the examiner to submit, thru channel, to the Division Chief or Revenue District Officer, respectively, a memorandum stating the reason for or causes of his failure to serve said authority. The Supervisor, thru channel, shall act, i.e. recommend the issuance of a 10-day preliminary letter to the taxpayer; or return the final report of an examiner for valid reasons; or take such other appropriate actions on the tax case as are authorized by rules and regulations, within 15-days from date of submission thereof by the investigating examiner. The Division Chief or Revenue District Officer, respectively, shall act, i.e., issue a 10-day preliminary letter to the taxpayer; or return final report of the investigating examiner for valid reasons; or take such other appropriate actions on the tax case as are authorized by rules and regulations, within 30-days from date of submission of the reported tax case. A report tax case which is returned to the investigating office or unit by the Sector Audit Review Division or the Assessment Branch or other offices discharging review functions, for want of additional data or information involving findings of fact, or submission of document required by rules and regulations, shall be acted upon by the revenue officials concerned not later than 30 days after receipt thereof. For purposes of recording due dates of reported tax cases, the Division Chief, Revenue District Officer and Supervisor, respectively, shall maintain separate log books of the aforesaid cases. The foregoing procedural requirements shall be complied with by revenue examiners and officials in the sectoral and regional offices. For replenishment of tax returns or cases, an audit or investigation of a tax case shall be deemed terminated when the examiner's final report of investigation has been submitted to the Division Chief or Revenue District Officer, respectively, and a 10-day preliminary letter to the taxpayer has been issued. However, in crediting an examiner for assessment and collection performances, a tax case is deemed terminated when the examiner's final report of investigation on a tax case is actually approved by the Sector Audit Review Division or Assessment Branch, respectively." "3. All revenue examiners having pending cases in excess of twenty shall terminate the investigation thereof and submit the corresponding report thereon within 60-days from date of approval of this Order in order to reduce their workload to a maximum of twenty cases each." REPEALING CLAUSE: Paragraphs III A.8 and III A.9 of Revenue Memorandum Order No. 28-83, dated 9 September 1983, and other issuances or provisions thereof which are inconsistent herewith are hereby revoked or amended accordingly. EFFECTIVITY: Herein amendatory provisions shall take effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner