Prohibition of Field and Office Audits During the Christmas Season

December 14, 1989 REVENUE MEMORANDUM ORDER NO. 49-89 SUBJECT : Prohibition of Field and Office Audits During the Christmas Season TO : All Revenue Officers and Others Concerned In order to enable the taxpayers to cope with the increased volume of activities during the Christmas Season, to avoid contact by Revenue Enforcement Officers (assessment) with taxpayers during the said period which may be misconstrued by the public; and to enable these REO's to prepare required reports and inventory of pending cases, ongoing tax audits and other similar activities are hereby suspended from December 15, 1989 to January 7, 1990. The following guidelines are hereby promulgated for compliance by the officials and employees concerned: 1. Revenue Enforcement Officers (assessment) shall stay in their respective offices to prepare: a) Field and office audit reports on cases that have already been completed and to submit the same for processing. b) Inventories of pending cases as of December 31, 1989; and c) Monthly reports required for the month of December and for previous months which have not yet been submitted. The monthly reports referred to shall include collection reports, time records, travel expense vouchers and other monthly reports required of Revenue Enforcement Officers. 2. Division Chiefs, Branch Chiefs, Revenue District Officers and others concerned shall expedite the processing of submitted audit reports. 3. The prohibition to conduct field or office audit by REO's is absolute with the exception of Revenue Enforcement Officers assigned to regulatory and supervisory functions concerning establishments manufacturing articles subject to excise taxes; VAT enforcement; and collection enforcement; and capital gains tax and prescribing cases. The inventory of pending cases as of December 31, 1989 prescribed above shall be accomplished by each Revenue Enforcement Officer (assessment) in the prescribed form and submitted to the Chief, Management Information and Data Control Systems Division thru their respective Assistant Commissioner/Regional Director not later than January 10, 1990. acd Revenue Service Chiefs, Regional Directors, Division Chiefs, Branch Chiefs, Revenue District Officers and other supervisors are hereby enjoined to give wide publicity to the provisions of the Order and are hereby held responsible for the strict compliance of its provisions. Any violation thereof will be dealt with administratively. (SGD.) JOSE U. ONG Commissioner of Internal Revenue