REVENUE MEMORANDUM CIRCULAR NO. 66-2005 issued on November 30, 2005 encourages the Deputy Commissioners – Large Taxpayers Service, all Regional Directors, all Revenue District Officers, LT-Collection Enforcement Division, LTDistrict Officers and others concerned to exercise vigilance in handling and monitoring stop-filer cases to ensure that the required guidelines and procedures are strictly observed, with particular emphasis on the following:
1.     stop filer cases closed without proper documentation and approval – ensure that immediate            investigation on cases of these nature are undertaken and appropriate action against erring            personnel and taxpayers are initiated;
2.     closure of stop filer cases with payments of P1,000.00 and below – conduct immediate                    investigation of these cases and recommend solution and/or initiate appropriate action                    against erring personnel and taxpayers;
3.     verification/analysis of stop filer reports;
4.     conduct of random verification of notification letters sent to the taxpayers; and
5.     immediate reporting to higher authorities of the apparent anomalies/discrepancies                          discovered and of the action taken thereon.