Pressure Exerted on Examiners in the Conduct of Tax Investigation

December 20, 1976 REVENUE MEMORANDUM ORDER NO. 57-76 SUBJECT : Pressure Exerted on Examiners in the Conduct of Tax Investigation TO : The Special Audit Group and all others concerned Information reaching this Office is to the effect that pressure is being brought to bear upon examiners, especially those in the Special Audit Group, so as to scale down the deficiency tax assessments. Such pressure collides with the interest of the government, and should be resisted and stopped. Otherwise, the measures we have taken to increase collections from tax assessments might in be vain. The examiners concerned should, therefore, brook no interference, internal or external, in the conduct of their investigation. They should report to the Commissioner any such interference, including those coming from government functionaries, especially within the BIR, so that necessary counter-measures could be taken forthwith, including the report thereof to higher authorities as may be warranted. aisa dc EFREN I. PLANA Acting Commissioner TAN-1456-040-3