Submission of Referral Report for Potential Fraud Cases; (Amendment to Revenue Memorandum Order No. 61-66)

August 21, 1967 REVENUE MEMORANDUM ORDER NO. 58-67 SUBJECT : Submission of Referral Report for Potential Fraud Cases; (Amendment to Revenue Memorandum Order No. 61-66) TO : All Fieldmen and Other Officials of the Bureau of Internal Revenue It has been observed that reports on potential tax fraud cases are coming in trickles to the National Tax Fraud Unit. This unexpected slow-down could be due to the fieldmen's lack of enthusiasm in preparing long reports and the rigid evaluation of the lower level by reviewing officials. To bolster our Tax Fraud Enforcement Program, attached is a revised one-page referral report to be accomplished by fieldmen and other officials who have knowledge of indications of prima facie fraud. The referral shall be forwarded directly to the National Tax Fraud Unit , one copy being retained by the office of the referring official. In order that all potential fraud cases may be processed, all employees who pass upon field audit reports on tax liabilities of taxpayers are required to screen thoroughly said reports in order to determine whether a fraud referral should be prepared or not. If a referral coming from another field office is accepted by the National Tax Fraud Unit, the investigation shall be conducted jointly with a Special Agent. The civil disposition of the tax liabilities shall always be undertaken by examiners of regional offices, the amount assessed and collected being credited to the referring examiner and unit or office concerned. The Revenue Memorandum Order revokes Revenue Memorandum Order No. 61-66 and shall be effective immediately. aisadc MISAEL P. VERA Commissioner of Internal Revenue Republic of the Philippines Department of Finance BUREAU OF INTERNAL REVENUE FRAUD REFERRAL REPORT TO NATI ONAL TAX FRAUD UNIT SOURCE: Revenue Region No. ____ Date __________, 19 ___ Revenue District No. ____ Other Offices: ___________________ (Specify) NAME OF TAXPAYER: _________________ Address: _______________________ PERSONAL CIRCUMSTANCE: __________________________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ (State nationality, age, educational background, name of wife and children, if any, and if married; profession, trade or business, etc.) NATURE OF TAX FRAUD CASE: _______________________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ (State nature of violations of Code, Rev. Regs., or other special tax laws to be classified into; (a) Non-filing; (b) Fraudulent returns; (c) Fraudulent non-payment of tax; and (d) All other violations (specify). Non-filing pertains to non-filing of income tax returns, estate and inheritance tax returns, gift tax returns, sales tax returns, or other returns required by law to be filed; for income tax cases this category includes non-payment of the tax. Fraudulent returns refer to fraud. Fraudulent non-payment includes "bouncing check" cases, fake receipts, delinquent accounts, etc. All other violations refer to matters not falling within the first three categories) RECORDS OF TAX CASE SUBMITTED (Described or specify): _________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ (State with appropriate description the records being submitted together with this report; if docket is retained in the region or to other unit making referral, copies of pertinent papers for purposes of fraud referral shall be given; if taxpayer's books of accounts or other records are in the custody of the region or district concerned, mention of this fact and brief description of such records shall be made; if documents are voluminous or any other evidence are in custody of the region or unit, a brief recital of such documents or evidence with appropriate description shall be given). NAME OF ASSESSING EXAMINER/EXAMINERS: _________________________ ____________________________________________________________________ ____________________________________________________________________ Other information: ______________________________________________________ ____________________________________________________________________ ____________________________________________________________________ ____________________________________________________________________ (State facts relating to taxpayer's intent to defraud gov't. or evade taxes, valuable leads that need follow-up, and other information) SUBMITTED BY: ________________________ Referring Official (Fieldman, Revenue District Officer etc.)