Before a BIR letter of authority (eLA) shall be issued to a taxpayer, the prescribed procedure shall be strictly observed and obeyed, viz;
1. the CIR must formulate an AUDIT PROGRAM
2. the SOF shall review and approve the AUDIT PROGRAM
Once these procedures had been respected,
3. the RDO shall now select a taxpayer based on the audit selection criteria or code
4. the RDO shall recommend the chosen taxpayer to the RD
5. the RD, through the CAD, shall see if the audit selection criteria matches withe the prescribed one as applied to the figures and info submitted by a taxpayer
6. if these data match each other, the RD shall prepare and then, sign an eLA that designates the particular RO and GS who shall conduct the examination of the books and other accounting records of the chosen taxpayer
7. the RO and GS shall follow the Revenue Audit Memorandum Order No. 1-2000 in determining the compliance of the chosen taxpayer with the VAT, WT and IT regulations.
ISUMBONG MO SA OMBUDSMAN is for advertisement purposes only. In reality and as experienced by Katax.ETM today, to file a criminal info or advising those who are in charge in making sure that justice and fair-play shall always be respected and observed is a FALSE HOPE.
NO ONE CAN HELP YOU BUT YOURSELF. FOLLOW THE LAW. EXTINGUISH YOUR OBLIGATION. SO THAT GRAFT AND CORRUPTION BEING PROPAGATED BY THOSE WHO HAVE QUESTIONABLE INTENTIONS SHALL NOT SUCCEED. THANKS. Please be advised that another graft and corruption mechanism that will ensure the continuous flow of bad money had been released and is now ready to provide sure havoc to those who have less in knowhow in the field of taxation. Shame to those who pursued and recommended its implementation.
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