Lifting the suspension of issuance of Letters of Authority and all on going audit/investigations under RMO 31-93, dated June 1, 1993

May 23, 1994 REVENUE MEMORANDUM ORDER NO. 44-94 (amended by RMO 17-95) SUBJECT : Lifting the Suspension of Issuance of Letters of Authority and All on Going Audit/Investigations under RMO 31-93, Dated June 1, 1993 TO : All Internal Revenue Officers and Others Concerned The suspension of the issuance of Letters of Authority (L/As) for all on going audits and investigations pursuant to RMO 31-93 is hereby lifted. casia For this purpose all internal revenue officers and others concerned should strictly comply with the requirements of the following Memorandum Orders: 1. RMO 3-94 - Inventory of Pending Cases/Dockets (BIR Form 19.64s). 2. RMO 25-94 - Prescribing the use of Form 1717 Series (Revenue Officer's Audit Report); 3. RMO 26-94 - Audit Program for 1994; 4. RMO 27-94 - Prescribing the use of New Letters of Authority; 5. RMO 34-94 - Regional Accomplishment Report (BIR Form 40.21); and 6. RMO 37-94 - Procedures on the Preparation, Approval and Release of Assessment Notices and Demand Letters; In the implementation of RMO 26-94, particularly Sec. 5. 5., the most current taxable year to be assigned for audit is 1993. The objectives is to achieve a more current position in pending inventories. Hence, no new letters of authority covering prior taxable years shall be issued except on priority cases under E. 4. of the said RMO and, on cases when, upon audit of taxable year 1993, there is sufficient reason to believe that adjustment of tax in taxable year 1993 occurred in prior years. In the latter case, the RDO must submit a request through the regional office to the Assessment Service to expand the audit to any prior taxable year. However, the RDO should always comply with the policy that only 25% of pending inventories should consist of prior years, reinvestigations and tax refund/credit cases. This Revenue Memorandum Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner