RMO No. 07-2018 — Directs the submission of Inventory and Status Report of Revalidated/Non-Revalidated Letters of Authority (LAs) and LAs issued after June 30, 2016 Digest | Full Text | Annex A | Annex B

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DePartMent OF Finance

January 16, 2018

REVENUE MEMORANDUM ORDER NO. 3-2018

TO Revenue Officials NATIONAL INVESTIGATION DIVISION and Concerned

SUBJECT Inventory and Status Report of Revalidated/Non- Revenue Memorandum Order (RM0) No. 57-2016 2016 Revalidated Letters of Authority (LAs) pursuant to dated 31 August 2016 and LAs issued after 30 June

revalidation of all outstanding LAs (under the RATE Program) for which no Preliminary the Department of Justice or the Courts as of 30 June 2016. Assessments/Final Assessments have been issued or no cases have been filed with RM0 No. 57-2016 dated 31 August 2016 was issued calling for the special

LAs and LAs issued after 30 June 2016, is central to the Bureau's focused effort to reporting requirements: governing tax audits/investigations within the context of a responsive system of tax collection/enforcement measures. significant!y improve current audit guidelines, policies and procedures, including An effective review of audits done pursuant to the revalidated/non-revalidated

Memorandum to the Office of the Commissioner. The template of the inventory/status in softcopy in CD/DVD and hardcopy, within five (5) days from the issuance of this report is hereby attached as Annex "A" for revalidated LAs/LAs issued after 30 June 2016 and Annex "B" for non-revalidated LAs. The inventory/status report shall be forwarded to this Office. In this light, you are hereby directed to submit an inventory/status report, both

appropriate administrative sanctions/penalties. Noncompliance with the foregoing shall be a ground for the imposition of

RECORDS MGT. DIVISION BUREAU OF INTERNAL REVENUE RECEIVED JAN 22 2018 3:10"P M Ae CAESAR R. DULAY Corrmissioner 012732

et