Submission and Review of Reports of Investigation Prepared by the Special Investigation Teams

December 16, 1988 REVENUE MEMORANDUM ORDER NO. 56-88 SUBJECT : Submission and Review of Reports of Investigation Prepared by the Special Investigation Teams TO : All Internal Revenue Officers and Others Concerned Special Investigation Teams (SITs), created under RMO 43-86, generally do not submit their reports of investigation for review contrary to existing procedures/regulations which prescribe that all reports of investigation are subject to review depending on their jurisdictional amounts. aisa dc In order that the processing of audit reports and the assessment and collection of deficiency taxes emanating from the SITs can be expedited and that adequate controls on the submission, review and evaluation of the SITs audit reports can be established, all audit reports of investigation emanating from the SITs shall be subject to the regular procedure of audit-review by the Audit Review Unit of the Special Operations Service, National Audit Review Division of the Assessment Service and/or the Assessment Branch of the Revenue Regional Office, depending on the jurisdictional amounts. Likewise, they shall comply with the specific provision of RAMO 4-87, requiring that audit performance reports of the SITs be passed upon by the Planning and Research Service (formerly Management and Policy Service) to check on the accuracy/correctness of said reports. Failure on the part of those concerned to comply with the instruction herewith shall make them liable to disciplinary action. casia Strict compliance is hereby enjoined. (SGD.) BIENVENIDO A. TAN, JR. Commissioner