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1. RR 12-99. Notice for informal conference. – The Revenue Officer who audited the taxpayer’s records shall, among others, state in his report whether or not the taxpayer agrees with his findings that the taxpayers is liable for deficiency tax or taxes. If the taxpayer is not amenable, based on the said Officer’s submitted report of investigation, the taxpayer shall be informed, in writing, by the Revenue District Office or by the Special Investigation Division, as the case may be (in the case Revenue Regional Offices) or by the Chief Division concerned (in the case of the BIR National Office) of the discrepancy or discrepancies in the taxpayer’s payment of his internal revenue taxes, for the purpose of “Informal Conference,” in order to afford the taxpayer with an opportunity to present his side of the case. If the taxpayer fails to respond within fifteen (15) days from date of receipt of the notice for informal conference, he shall be considered in default, in which case, the Revenue District Officer or the Chief of the Special Investigation Division of the Revenue Regional Office, or the Chief of Division in the National Office, as the case may be, shall endorse the case with the least possible delay to the Assessment Division of the Revenue Regional Office or the Commissioner or his duly authorized representative, as the case may be, for appropriate review and issuance of a deficiency tax assessment, if warranted.

1. It is imperative that the administrative penalty shall be imposed on the revenue officers involved without further hearing and demand thereof. 
1. I culled from the relevant BIR revenue issuances that the penalty for the failure and refusal, and continue failure and refusal to conduct and conclude an audit investigation is 6-month suspension without pay.
1. G.R No. 185371. The persuasiveness of the right to due process reaches both substantial and procedural rights and the failure of the CIR to strictly comply with the requirements laid down by law and its own rules is a denial of Metro Stars right to due process. G.R. No. 222743. The ease by which the BIR’s revenue generating objectives is achieved is no excuse for its non-compliance with the statutory requirement under Section 6 and with its own administrative issuance.
2. In the parlance of the Penal Code, the infraction falls under the term ‘criminal negligence’.

CONCLUSION.

1. The revenue officers involved in the conduct of investigation must either be suspended for six (6) consecutive months without pay or dismissed from the government service for failure and refusal, and continued failure and refusal to perform their ministerial functions within the prescribed moments set forth by the Tax Code.
2. The audit-investigation shall be suspended pending the final determination of the issues presented herein and to allow the investigating or ruling body to appreciate the pieces of evidence presented. 
1. (CTA EB Case No. 1535). Continuous practice of and act for a long period of time, unchecked and unnoticed, does not make it the law. While the Court En Banc appreciates the efforts of the CIR to comply with its mandate of tax collection, he must be reminded to exercise due diligence in the performance of his functions. Being the head of the government agency empowered to assess and collect all national internal revenue taxes, fees, and charges, and the enforcement of all forfeitures, penalties, and fines connected therewith, including the execution of judgment in all cases decided in its favor by the CTA and the ordinary courts, he must see to it that all his issuances are in accordance with the provisions of the 1997 NIRC and its amendatory laws, and that the same will be followed by no less than the officers and employees who are tasked to conduct the audit, assessment, and collection under his name.
1. (GR # 159694). The Philippine Government and its taxpayers must not condone errant or enterprising tax officials, as they are expected to be vigilant and law-abiding.

PRAYER.

1. The following are my prayers that need relevant answers.
1. This Honourable Office shall accept and acknowledge this document upon its presentment; 
2. This Honourable Office shall dispense every lawful remedies that favour me; 
3. This Honourable Office shall prepare and issue a written resolution or reply by 5 p.m. tomorrow or according to RA 11032, three days from the date of receipt of this document, whichever is appropriate. 
2. The failure and refusal of the revenue officers involved to perform their ministerial tasks shall give due course to the preparation, and submission of a FORMAL DEMAND TO CONCLUDE AN AUDIT INVESTIGATION.