CONTACT: |
Supreme Court of the Philippines Library Services, Padre Faura, Ermita, Manila, Philippines 1000 |
(632) 8524-2706 |
libraryservices.sc@judiciary.gov.ph |
(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:
This Order takes effect immediately.
Adopted: 02 March 1999
(SGD.) BEETHOVEN L. RUALO
Commissioner of Internal Revenue
- 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
- 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.
This Order takes effect immediately.
Adopted: 02 March 1999
Commissioner of Internal Revenue