Period of Limitation for Action on Cases Received

July 3, 1964 REVENUE MEMORANDUM ORDER NO. 43-64 SUBJECT : Period of Limitation for Action on Cases Received TO : All Department Heads, Regional Directors, Division Chiefs, Chief Revenue Officers and Others Concerned In order to expedite the flow of papers assigned for action to each and every employee of the Bureau, the following guidelines are hereby promulgated for the compliance of all concerned: 1. All income tax, business tax, estate and inheritance tax, amusement tax and other kinds of tax returns assigned to fieldmen for investigation or reinvestigation should be accompanied by an authority to investigate. For this purpose dockets received from any branch in the region or any division in the National Office shall likewise be subject to the issuance of the corresponding authority to investigate. 2. Fieldmen are hereby enjoined to serve the authority to investigate within thirty (30) days from the date of the issuance and to conduct the investigation and submit the report thereon within one hundred twenty (120) days from the date of the issuance of the authority. Any authority to investigate which has not been reported within the above-mentioned period is considered void and the examiner concerned is prohibited from further investigation or contact with the taxpayer after the said period unless the authority is revalidated. 3. Any examiner who believes that he may not be able to submit the report of investigation within the required period should prepare a memorandum to his superior officer detailing the progress of the investigation and the reasons why he needs an additional period within which to terminate the investigation. The said memorandum should be reviewed by the superior official who will make the corresponding recommendation for the issuance of a revalidated authority or to issue a revalidated authority for the said case if he is the officer authorized to do so. 4. Other supervisory officials and employees not assigned to field work are required to act on cases received by them within sixty (60) days from the receipt thereof except in cases where prescription may set in, in which case prompt action should be taken to avoid prescription. 5. This Revenue Memorandum Order amends Field Circular No. V-43, the Internal Revenue Manual on Audit & Investigation Procedure, as amended, and such other memorandum orders or circulars which set a period within which to act on cases and papers received, which are inconsistent herewith. 6. The provisions of this Revenue Memorandum Order shall take effect upon approval. (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue APPROVED: (SGD.) RUFINO G. HECHANOVA Secretary of Finance