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:
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.
Beginning November 6, 2017 eBIRForms System will only accept returns filed thru eBIRForms
Package version 6.3. The use of other earlier versions of the eBIRForms Package will result in
the unsuccessful filing of tax returns through eBIRForms.
For the information, guidance and compliance of all concerned.