RMO No. 57-2016 — Directs the special revalidation of outstanding Letters of Authority under the Run After Tax Evaders (RATE) Program

BUREAUOF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BURRAU OT JNTERNAL REVENSE REOKDE MGT DVSON RECEIVEG SEP u 5 z016 # I:43PM LhXgM

August 31,2016

REVENUE MEMORANDUM ORDER NO. 5'T- DI

TO National Investigation Divisions Regional investigation Divisions Other Concerned Revenue Officials

Subject Special Revalidation of Outstanding Letters of Authority Under the Run After Tax Evaders (RATE) Program

reporting on cases under the RATE Program, all outstanding Letters of Authority (LA) In view of the policy to strictly monitor existing tax investigations/ audits and

for which no Preliminary Assessments/Finai Assessments have been issued or no cases have been filed with the Department of Justice or the Courts as of June 30, 2016, shall be submitted to the Commissioner for special revalidation.

this Order. the name(s) of the investigating officer to whom the same is assigned/re-assigned. All requests for special revalidation shall be supported with progress reports on the cases and justification for revalidation. Subject to the exceptions provided herein, no investigation shall be commenced without the LA having been revalidated as stated in The special revalidation shall be covered by the issuance of a new LA under

For strict compliance.

CAESAR R. DULAY Commissioner

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