Supreme Court E-Library
Information At Your Fingertips


  View printer friendly version

(NAR) VOL. 10 NO. 2 / APRIL - JUNE 1999

[ BIR REVENUE MEMORANDUM ORDER NO. 19-99, March 02, 1999 ]

AMENDING REVENUE MEMORANDUM ORDER NO. 11-99 REGARDING THE COVERAGE OF EXCEPTIONS FROM SUSPENSION OF TAX EXAMINATION OF THE BUREAU OF INTERNAL REVENUE EFFECTIVE MARCH 1, 1999



In view of the suspension of audit and verification of taxpayer's records and other transactions pursuant to RMO No. 11-99, the following shall be added to the exceptions from the suspension order:
  1. Original investigation of all tax cases where the prescription date to assess the deficiency tax and penalties thereon is within six (6) months from April 15, 1999; and

  2. Cases under reinvestigation where the prescription date to collect the deficiency taxes and penalties thereon is within six (6) months from April 15, 1999, except cases with valid waivers of prescription signed by the taxpayers or their duly authorized representatives.
The audit of the above-mentioned cases shall be immediately terminated and reported by the concerned investigating offices to ensure that the dockets thereof are submitted to the Assessment Divisions of Regional Offices at least five (5) months prior to prescription date.

This Order takes effect immediately.

Adopted: 02 March 1999

(SGD.) BEETHOVEN L. RUALO
Commissioner of Internal Revenue
© Supreme Court E-Library 2019
This website was designed and developed, and is maintained, by the E-Library Technical Staff in collaboration with the Management Information Systems Office.