(NAR) VOL. 23 NO. 1, JANUARY - MARCH 2012
- If during the conduct of investigation by the Special Investigation Division (SID) of confidential information filed in the respective Revenue Region, it is determined that the denounced taxpayer’s estimated basic tax liability exceeds one million pesos (P1,000,000.00), the SID, through the Regional Director, shall submit a progress report on the case being investigated to the Deputy Commissioner for Legal and Inspection Group, who may re-assign the same to the National Investigation Division, for further investigation, if warranted under the circumstances.
- For claims for reward on cases investigated by the SID, pursuant to Section 16 of RR No. 16-2010, the recommendation for approval/denial of the reward which is forwarded by the Regional Director to the Deputy Commissioner for Legal and Inspection Group, may be forwarded by the latter to the Assistant Commissioner for Enforcement Service, for further evaluation and review.
- The provisions of Revenue Regulations (RR) No. 16-2010 is prospective in application. Accordingly, the confidential information filed prior to the effectivity of RR no. 16-2010, and the claim for informer’s reward relevant thereto, shall be processed by the Law division pursuant to the provisions of revenue Administrative Order No. 11-2009.