Amendment to Revenue Memorandum Order No. 35-84 on the Investigation of Business Tax Returns for 1983 and Unverified Prior Years
Revenue Memorandum Order No. 40-84 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Nov 15, 1984
Full text
November 15, 1984 REVENUE MEMORANDUM ORDER NO. 40-84 SUBJECT : Amendment to Revenue Memorandum Order No. 35-84 on the Investigation of Business Tax Returns for 1983 and Unverified Prior Years TO : All Internal Revenue Officers and Others Concerned In order to give time for the taxpayers to adjust themselves to the new amendments under Executive Order No. 990 and Presidential Decree No. 1959 on the new procedures in the audit of their internal revenue taxes, Revenue Memorandum Order No. 35-84 dated October 31, 1984 is hereby amended to include in the investigation of their 1983 business taxes of income tax liabilities. In other words, the package right system shall still be observed for taxable year 1983 with unverified prior years. (Sgd.) RUBEN B. ANCHETA Acting Commissioner
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