REVENUE MEMORANDUM ORDER NO. 14-2011 issued on March 18, 2011 establishes the Computer Assisted Audit Tools & Techniques System (CAATTS) Laboratory, which is located at Room 403, fourth floor of the BIR National Office Building. The Laboratory shall be a highly secured-area where only authorized personnel can have access. It shall be headed by a part-time Manager and a full-time Assistant Manager, together with a full-time Data Mart Administrator. The CAATTS Laboratory shall also be manned by full-time Administrative Support staffs, some Technical Support staffs and CAATTS Senior and Junior Experts who will work thereat on a scheduled rotation basis. Also, an Overall Coordinator will be designated from the Office of the Commissioner. The CAATTS Laboratory will be equipped with a Data Mart, which shall contain information electronically submitted by the taxpayers, such as: a. Summary List of Sales (SLS) b. Summary List of Purchases (SLP) c. Monthly Alphalist of Payees (MAP) d. Summary Alphalist of Withholding Agents of Income Payments Subject to Tax (SAWT) e. Alphalist of Payees subjected to Final Withholding Tax (Reported under BIR Form 2306) f. BIR Form 1604CF including all its schedules g. Summary List of Importations h. BIR Form 1604E including all its schedules Said information can be obtained upon request to the CAATTS Data Mart Administrator using the CAATTs Data Request/Action Form, which must be completely filled-up by the requesting Revenue Officer who must be the Lead Revenue Officer or Group Supervisor designated and assigned to work on the Letter of Authority (LA). Request to upload all other electronic files (e.g. e-books of accounts) maintained by the taxpayer upon the adoption of a Computerized Accounting System (CAS) may also be done by accomplishment of CAATTs Request to Upload Taxpayer Data Form. All LAs covering any conglomerate audit should undergo data analysis/data interrogation procedure to be performed by the CAATTS experts. This may also include LA issued by the Commissioner where data analysis/data interrogation may be useful as may be directed by the Commissioner. The CAATTS Support Unit shall assist the LA-designated Revenue Officers in identifying missing/un-submitted data files needed to commence a data analysis/data interrogation, which should be performed within five (5) working days from the determination/submission of complete data files to the CAATTS Support Team. Non-submission by the taxpayers of the needed audit electronic data files should be dealt with using the provisions of Revenue Memorandum Order (RMO) No. 12-2009. The lead Revenue Officer and/or the Group Supervisor of the case may join the CAATTS Expert in the Laboratory in performing the data analysis/data interrogation. The Project Guide & Computer Audit Manual for Conglomerates shall be used as guideline for this purpose. Data analysis/data interrogation results shall be submitted/transmitted by the CAATTS experts within ten (10) working days from commencement of data analysis/data interrogation, for consolidation with the audit findings derived by the LA-designated Revenue Officers from other audit techniques and methods. The result of data analysis/data interrogation obtained and done at the CAATTs Laboratory shall always form part of the audit report of the LA-designated Revenue Officers, together with the original routed and signed copy of the Data Request/Action Form. As a security precaution, only one (1) laptop in the CAATTS Laboratory shall be given internet access to download patches while all the laptops shall be networked for KBOX monitoring. Download function or authority from the CAATTS Data Mart shall be available only to the CAATS Data Mart Administrator and data extracted from the BIR FTP Server shall be “read-only”. All data analysis are required to be done only within the CAATTS Laboratory by CAATTS Support Unit members. CAATTS laptops with pre-loaded ACL and audit software tools are not allowed to be taken out of the CAATTS Laboratory. Likewise, personal or other BIR issued laptops/desktop not assigned at the CAATTs Laboratory cannot be brought inside the CAATTs Laboratory. Members of the CAATTS Support Unit are not authorized and are not allowed to conduct field audit on cases they are tasked to do data analysis/data interrogation, except on their own audit cases where they are named as Revenue Officers of the case in an issued LA. On-site computer audit of taxpayer’s CAS shall be performed by the LA-designated Revenue Officers. However, assistance may be sought from the members of the CAATTS Support Unit upon written request by LA-designated Revenue Officers through their respective Assistant Commissioner. The result of on-site computer audit of taxpayer’s CAS shall always form part of the audit report of the LA-designated Revenue Officers. The functions and responsibilities of members of the CAATTS Laboratory Team are specified in the Order.