Preparation of New List of Taxpayers for Tax Audit and Investigation Purposes

December 12, 1986 REVENUE MEMORANDUM ORDER NO. 46-86 SUBJECT : Preparation of New List of Taxpayers for Tax Audit and Investigation Purposes During the period of suspension of audit and investigation from December 16, 1986 to December 31, 1986, the Revenue Service Chief, Sector Operations Office, together with the Regional Directors, shall prepare a new list of taxpayers that will come under the audit jurisdiction of the Audit Divisions in the National Office and of the Revenue District Offices in the Revenue Regions. cd i In preparing the list, the Revenue Service Chief, Sector Operations Office, in consultation with the Chiefs of the Audit Divisions, and the Regional Directors, in consultation with their Revenue District Officers, shall deliberate on the list of taxpayers to be embodied in a new Revenue Memorandum Order defining their respective audit jurisdictions under the following guidelines: 1. Beginning with the taxable year 1986, the number of cases per year that will be allocated for audit by the National Office shall be determined on the basis of twelve cases for two examiners. Two examiners should be able to conduct and complete a thorough audit and investigation of at least four (4) cases within 120 days. 2. The Revenue Service Chief, Sector Operations Office, is hereby authorized to request and schedule a conference with each revenue director or group of directors for the purpose of the deliberation. 3. The list should be completed not later than January 5, 1987 for immediate implementation in a Revenue Memorandum Order. Once the list is finalized and approved in a Revenue Memorandum Order, no delisting shall be made nor any taxpayer who is not included in the list be audited by examiners assigned in the National Office, unless the Commissioner authorizes such delisting and/or inclusion in the list. In preparing the list, the Revenue Service Chief, Sector Operations Office, shall be guided by the objectives embodied in Executive Order No. 608, s. 1980, and Revenue Memorandum Order Nos. 31-83 and 26-84. The date for submission of the data requirements under Revenue Memorandum Order No. 41-86 is hereby extended to January 26, 1987. Assignments of returns and issuance of letters of authority to investigate shall be made in accordance with the new list. casia (SGD.) BIENVENIDO A. TAN, JR. Commissioner