Submission of Inventories of Pending Cases/Dockets and Other Reports in Relation to the Suspension of Audit/Investigation Pursuant to Revenue Memorandum Order No. 59-98

July 14, 1998 REVENUE MEMORANDUM ORDER NO. 64-98 TO : All Regional Directors, Revenue District Officers, Chiefs of the Assessment Division of Regional Offices, Heads of Special Audit Teams in the National Office and Others Concerned SUBJECT : Submission of Inventories of Pending Cases/Dockets and Other Reports in Relation to the Suspension of Audit/Investigation Pursuant to Revenue Memorandum Order No. 59-98 I. OBJECTIVE This order is issued to determine the current status of all tax cases which are still pending action in the National Office and the Regional Offices. II. GUIDELINES AND INSTRUCTIONS During the period of suspension of audit/investigation, the following reports shall be prepared and submitted by the concerned revenue official to the Assessment Service: 1. A report of Letters of Authority (LAs) requisitioned and issued for the period from January 1, 1998 up to June 30, 1998 by all Revenue District Officers of non-ITS Revenue District Offices (RDOs) and Heads of Special Audit Teams using the form prescribed in Annex "A". 2. A report on the status of LAs issued/served by non-ITS RDOs/Audit Notices (ANs) printed/served by ITS RDOs (in a form prescribed in Annex "B") by the concerned Revenue District Officers and Heads of the Special Audit Teams. For the purpose of accomplishing Annex "B", these LAs refer to those which were previously received by the RDOs and investigating teams from the Accountable Forms Division and ANs which were generated and printed during the period from January 1, 1998 up to June 30, 1998. LLpr 3. Inventories of pending cases/dockets as of June 30, 1998 (Annex "C") to be submitted by the Revenue District Officers, Chiefs of the Assessment Division and Heads of the Special Audit Teams. The office/team concerned shall classify these cases into: (a) prescribing cases (1995 and prior years); (b) tax credit/refund cases; (c) other pending cases (1997 and 1996); and (d) reinvestigation cases. Claims for tax credit or refund for which no Letters of Authority/Audit Notices were issued shall be included in the inventory of pending cases/dockets. Each claim will be counted as one case. 4. Summary of Taxes Assessed and/or Collected on all closed cases/dockets from January 1, 1998 up to June 30, 1998 by all Revenue District Officers, Chiefs of the Assessment Division of Regional Offices and Heads of Special Audit Teams. Revenue District Officers/Chiefs, Assessment Divisions shall submit the above reports to the Assessment Service, copy furnished their Regional Directors, while the Heads of Special Audit Teams shall transmit the reports to the said Office, copy furnished the Deputy Commissioner for Legal and Enforcement. prLL In the event that Letters of Authority were requisitioned/issued and Audit Notices were printed/issued between July 1 and July 9, 1998, the same shall be reported separately using the same format and labelled as Annex "A-1", Annex "B-1" and Annex "C-1". III. DEADLINE FOR SUBMISSION The foregoing reports shall be submitted to the Assessment Service not later than July 30, 1998. IV. REPEALING CLAUSE All revenue issuances or portions thereof which are inconsistent herewith are hereby repealed. BEETHOVEN L. RUALO Commissioner of Internal Revenue ANNEX A REPORT ON LETTERS OF AUTHORITY REQUISITIONED AND ISSUED For the Period January 1, 1998 to June 30, 1998 ANNEX B REPORT OF STATUS OF LETTERS OF AUTHORITY (LAs)/AUDIT NOTICES (ANs) ISSUED/SERVED For the Period January 1, 1998 to June 30, 1998 ANNEX C INVENTORY OF PENDING CASES/DOCKETS As of June 30, 1998 ANNEX D SUMMARY OF TAXES ASSESSED AND/OR COLLECTED From January 1, 1998 to June 30, 1998