BIR AUDIT PROGRAM – POLICIES, GUIDELINES AND PROCEDURES TO BE OBSERVED

To enhance taxpayers’ voluntary compliance by encouraging the correct payment of internal revenue taxes through the exercise of the enforcement function of the Bureau, RMO No. 19-2015 has been issued for your reference.

Points discussed with this Revenue Memorandum Order (RMO):

1) AUDIT / INVESTIGATION OF TAXPAYERS

  • Generally, all taxpayers are considered as possible candidates for audit. To cover such audit/investigation of taxpayers, electronic Letters of Authority (eLAs) shall be issued.  The said audit / investigation shall include, but not limited to, the following cases:
  1. Mandatory Cases
  2. Priority Taxpayers/ Industries

2) POLICIES AND PROCEDURES

  • All RDO and RD/LTD, LTAD and ACIR-LTS are equally responsible in ensuring that only returns of taxpayers registered within their jurisdiction and those that match the selection criteria of this Order are selected for issuance of eLAs. Otherwise, they shall be subject to administrative sactions.

Read more to check out the whole content of this important RMO. https://tini.to/I4p

 

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