Transmittal and Disposition of Duplicate Copies of Income Tax Returns of Revenue Personnel

June 22, 1990 REVENUE MEMORANDUM ORDER NO. 33-90 SUBJECT : Transmittal and Disposition of Duplicate Copies of Income Tax Returns of Revenue Personnel TO : All Chiefs, Assessment Branches and All Other Internal Revenue Officers Concerned The following procedures are to be observed in the transmittal and disposition of the duplicate copies of income tax returns of Bureau of Internal Revenue personnel: 1. After processing by the Assessment Branch of the regional office, which should be completed within sixty (60) days after the deadline for the filing thereof, all duplicate copies of the income tax returns filed by revenue personnel shall be handled as follows: a) Those with compensation income only shall be listed and transmitted immediately to the Personnel Division for inclusion in the respective 201 files of the officer or employee concerned. Copy of said list shall be furnished simultaneously to the Fiscal Control Division. casia b) Those with compensation and other income shall be listed and transmitted immediately to the Fiscal Control Division to be "Surveyed". 2. A "Survey Committee" in the Fiscal Control Division composed of the Assistant Chief of the Division as Chairman, and the Chiefs of the Audit Section and the Special Operations Sections of the same Division as members, shall forthwith survey each return, and those without material errors shall be stamped "Surveyed", signed by the members of the Committee and forwarded to the Personnel Division for inclusion in the individual 201 files of the revenue officer/employee concerned, within sixty (60) days from receipt thereof. 3. Those tax returns with material errors shall be recommended to the Commissioner of Internal Revenue for selective audit as provided in Paragraph III, Section C, Item No. 6 of Revenue Administrative Order No. 1-88, dated January 4, 1988, as amended, by Revenue Administrative Order No. 4-89 dated May 17, 1989, and further amended by Revenue Administrative Order No. 7-89 dated October 17, 1989 within sixty (60) days from receipt thereof. 4. If the Commissioner of Internal Revenue approves the recommendation, a Letter of Authority shall be prepared in the Fiscal Control Division and submitted to the Commissioner thru the Assistant Commissioner (Inspection) for signature. 5. The resulting report of investigation thereon shall be submitted to the Chief, Fiscal Control Division for review after which a pre-assessment notice shall be sent to the revenue employee indicating therein the basis of the assessment and giving him/her fifteen (15) days from receipt thereof, to protest the same if he/she is not agreeable. The Chief, Fiscal Control Division shall resolve the protest and shall inform the revenue employee of the result of the resolution of his/her protest within ten (10) days from receipt of the protest. Thereafter, the report of investigation shall be forwarded to the Assistant Commissioner (Inspection) for approval. 6. On the basis of the approved report of investigation, assessment notices/letters of demand shall be prepared in the Receivable Accounts Division for the signature of the Assistant Commissioner (Collection). 7. The Receivable Accounts Division shall detach the original copies of the letter of demand/assessment notices from the tax dockets and forward them to the General Services Division for mailing to the revenue employee. Copies thereof shall be furnished the Revenue Collection Officer of the district where the revenue employee is assigned. The Receivable Accounts Division shall forward the tax dockets with file copies of the letter of demand/assessment notices, to the Personnel Division for inclusion in the corresponding 201 files of the revenue employee concerned. 8. Income tax returns of revenue personnel who are objects of denunciation and referred by the Commissioner of Internal Revenue to the Fiscal Control Division for investigation, shall be retrieved from the Personnel Division and a Letter of Authority to investigate shall be prepared in the Fiscal Control Division and submitted to the Commissioner of Internal Revenue thru the Assistant Commissioner (Inspection), for his signature. aisa dc 9. On the tax aspects of the investigation the same procedure as in 5, 6 and 7 shall be followed. 10. If the investigation reports recommended also disciplinary action against the revenue employee concerned, a copy thereof shall be referred to the Internal Security Division thru the Assistant Commissioner (inspection) for further appropriate action. This Order covers income tax returns of all revenue personnel filed beginning with taxable year 1988. (SGD.) JOSE U. ONG Commissioner of Internal Revenue