Conflict of Audit Jurisdiction

September 16, 1988 REVENUE MEMORANDUM ORDER NO. 43-88 SUBJECT : Conflict of Audit Jurisdiction TO : All Revenue Regional Directors, Assistant Commissioners (Special Operations Service and National Assessment Service), Revenue District Officers and Others Concerned Pending the issuance of a Revenue Memorandum Order prescribing guidelines delineating jurisdiction of various audit and investigation units, in all cases where more than one Letter of Authority have been issued to audit and/or investigate the same taxpayer for the same taxable year for the said internal revenue tax liability, a joint examination should be conducted by the Revenue Enforcement Officers designated in the said Letters of Authority. Audit work and/or activity of the said revenue enforcement officers should be supervised by their respective immediate superiors (e.g. Group Supervisor or Section Chief, as the case may be) and their findings shall be consolidated in one report. The report shall be audit-reviewed in the respective assessment branches or in the Assessment Office in accordance with existing jurisdictional audit review guidelines. The report shall also be approved by both the Regional Director and the Assistant Commissioner or other superior officer authorized to approve the report. In case the report is subject to approval by the Commissioner or either by the Deputy Commissioners under existing procedures, the approval thereof shall be recommended by the said Regional Director and the Assistant Commissioner. Any deficiency internal revenue tax that will be found or determined after such joint investigation shall be paid in accordance with Revenue Memorandum Order No. 42-88. In cases where the deficiency internal revenue tax needs to be assessed, the notice of assessment shall be issued in the corresponding region or in the National Office, as the case may be, in accordance with existing procedures prescribed therefor. For purposes, however, of measuring the performance of the various investigating units participating in the joint investigation, the assessment and/or collection will be allocated to the respective Revenue Enforcement Officers. This Order shall take effect immediately. (SGD.) BIENVENIDO A. TAN, JR. Commissioner