REVENUE MEMORANDUM ORDER NO. 3-2018 issued on January 16, 2018 prescribes
the use of Computer-Assisted Audit Tools and Techniques (CAATTs) laboratories,
procedures, Key Performance Indicators (KPIs) and reporting requirements.
All CAATTs laboratories of the Bureau of Internal Revenue (BIR) shall have
standard procedures for utilization and shall be housed in a highly secured area where
laboratory personnel with authorized access shall be allowed to enter and use the facility.
The CAATTs Laboratory will be equipped with a Datamart, which shall contain
among others, the following information electronically submitted by taxpayers as
extracted from the BIR database:
a. Summary List of Sales (SLS)
b. Summary List of Purchases (SLP)
c. Summary List of Importations
d. Monthly Alpha list of Payees (MAP)
e. Summary Alpha list of Withholding Agents of Income Payments Subject to Tax
f. Alpha list of Payees subjected to Final Withholding Tax (reported under BIR
g. BIR Forms 1604 CF and 1604 E including schedules
h. eSales Report
i. TIN Masterfile (of Individual and Non Individual) to be extracted every January
and July of the current year (containing details specified in the Order)
j. All other electronic files maintained by the taxpayers required for submission
Only the lead Revenue Officer (RO) or Group Supervisor (GS) designated in the
Electronic Letter of Authority can request for above information from the CAATTs
All eLAs covering any audit of computerized accounting records or any modules
thereof (Payroll Systems, Inventory Systems, Point of Sales (POS), etc.), including those
electronic files obtained from Mission Orders (MOs) and Tax Verification Notices (TVNs),
should undergo data analysis/data interrogation procedures to be performed in the
laboratory within five (5) working days from the determination/submission of complete
data files in the laboratory.
All data analysis is required to be done only within the CAATTs Laboratory by
authorized users. CAATTs laptops with pre-loaded Generalized Audit Software (GAS)
and other audit tools are not allowed to be taken outside the CAATTS Laboratory.
Likewise, personal or other BIR issued laptops/desktop not assigned at the CAATTs
Laboratory shall not be brought inside the CAATTs Laboratory.
All electronic files submitted by the taxpayers under audit, as well as all processed
files, graphs and tables resulting from data analysis, must be uploaded to the Datamart
Server as audit files in separate folders for future reference.
The result of data analysis/data interrogation obtained and done at the CAATTs
Laboratory as well as the result of the on-site computer audit of taxpayer’s CAS shall
always form part of the audit report of the eLA-designated ROs.