Suspension of all field operations of the Bureaus of Internal Revenue effective December 16, 1995

December 5, 1995 REVENUE MEMORANDUM ORDER NO. 40-95 SUBJECT : Suspension of All Field Operations of the Bureau of Internal Revenue Effective December 16, 1995 TO : All Assistant Commissioners, Regional Directors, Revenue District Officers and All Others Concerned Effective December 16, 1995, all field operations of the Bureau relative to examinations and verifications of taxpayer's records and other transactions are hereby suspended until January 15, 1996. However, the following are not covered by this suspension: (1) No contract surveillance of all establishments; (2) Service of Assessment, Warrants and Seizure Notices for prescribing cases; (3) Processing of capital gains tax returns to the issuance of Certificates Authorizing Registrations; and (4) Examinations and/or verifications of transfer tax cases. During the period December 16, 1995 up to January 15, 1996, the following work must be given priority by the Revenue District Officers utilizing all available personnel to complete such action of priority work; (a) Registration of taxpayers under RMO 41-94 and RMC 39-95; (b) Conduct information/dissemination campaign about RA 7716, preparatory to the implementation of the Expanded Value-Added Tax Law effective January 1, 1996; (c) Completion/submission of all reports of investigation of cases and dockets which are pending in their possession. For strict compliance. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue