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

Posted on by RGA CPAs and Associates

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.

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

Updated requirements in securing Tax Clearance for bidding purposes_its getting easier

Posted on by RGA CPAs and Associates

REQUIREMENTS IN SECURING TAX CLEARANCE FOR BIDDING PURPOSES:

 

  1. Duly accomplished Sworn Application;
    2. Delinquency Verification Certificate (DVC) issued by Concerned Regional Office;
  2. Two (2) pieces loose documentary stamp tax worth P15.00 each; and
    4. Confirmation Receipt of the electronic payment of certification fee.

CRITERIA TO BE SATISFIED TO QUALIFY:

  1. ANNUAL REGISTRATION FEE FOR THE CURRENT YEAR PAID;
  2. NO OPEN “STOP FILER” CASES (NOTE: STOP-FILER PERTAINS TO REQUISITE TAX RETURNS NOT FILED BY THE APPLICANT);
  3. NO RECORD OF TAX LIABILITIES/DELINQUENT ACCOUNTS;
  4. NOT TAGGED AS “CANNOT BE LOCATED TAXPAYER”; AND
  5. REGULAR USER OF THE ELECTRONIC FILING AND PAYMENT SYSTEM (EFPS) IN THE FILING OF THE REQUISITE TAX RETURNS AND THE PAYMENT OF THE TAX DUE THEREON

 

(NOTE: NEW APPLICANT MUST BE A USER FOR AT LEAST TWO (2) CONSECUTIVE MONTHS, WHILE RENEWAL OF TAX CLEARANCE MUST BE A CONSISTENT EFPS USER, FROM ENROLLMENT TO DATE OF FILING OF THE APPLICATION)

PROCESSING PERIOD: WITHIN TWO (2) WORKING DAYS FROM RECEIPT OF COMPLETE DOCUMENTS!

ADVISORY ON eBIRFORMS PACKAGE VERSION 6.3

Posted on by RGA CPAs and Associates

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.

Click to access advisory_eBIR%20Forms%206.3.pdf