Investigation of Tax Cases; Clarification of Certain Portion of Revenue Administrative Order No. 6-67
Revenue Memorandum Order No. 56-67 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Aug 23, 1967
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August 23, 1967 REVENUE MEMORANDUM ORDER NO. 56-67 SUBJECT : Investigation of Tax Cases; Clarification of Certain Portion of Revenue Administrative Order No. 6-67 TO : All Revenue Operations Heads, Regional Directors, Division Chiefs, Revenue District Officers, Fieldmen and Others Concerned To avoid confusion and assure proper implementation of Revenue Administrative Order No. 6-67, the jurisdiction of the Special Investigation Division under paragraph (d) of Schedule III-2 of the said Order, which is quoted hereunder, is clarified: cdta "Investigation of interrelated industries where the industries interrelated are located in more than one region." This contemplates of a situation whereby the following factors concur: 1. Two or more taxpayers are engaged in interrelated industries. 2. The industries or taxpayers are located in more than one region. 3. The industries or taxpayers are owned or controlled directly or indirectly by the same interests as envisioned in Sec. 179 of Revenue Regulations No. 2 with interlocking transactions. Requests for letter-authorities to investigate should show the above facts, preferably by stock relationships, interlocking directorates and managerial control. MISAEL P. VERA Commissioner of Internal Revenue
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