Procedure to Strengthen Administration of the VAT and to Attain the Targeted Revenue Goals for 1988
Revenue Memorandum Order No. 37-88 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Sep 1, 1988
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September 1, 1988 REVENUE MEMORANDUM ORDER NO. 37-88 SUBJECT : Procedure to Strengthen Administration of the VAT and to Attain the Targeted Revenue Goals for 1988 In order to strengthen administration of the VAT and to attain the targeted revenue goals for 1988, particularly from VAT, the following procedures are hereby adopted: 1. The Special Operations Service, thru the VAT Division, shall conduct audit and investigation of taxpayers subject to VAT jointly with the regional offices, and/or with any other audit or investigation unit. 2. The Chief, Value-Added Tax Division, shall select and identify the persons who will be subject to the joint and coordinated examination. In case a letter of authority to investigate VAT Liability has already been issued by either the Asst. Commissioner, Special Operations Service, or the Regional Office, or other audit unit, joint audit shall be undertaken on cases selected and identified by the VAT Division and the revenue enforcement officers who will join in the audit shall be designated by the Assistant Commissioner, Special Operations Service, or the Regional Director, as the case may be. BIENVENIDO A. TAN, JR. Commissioner
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