REVENUE MEMORANDUM ORDER NO. 6-2017 issued on March 8, 2017 prescribes
the revised guidelines and procedures in the extraction, dissemination and reporting of
utilization of preprocessed Third Party Information.
Per RMO No. 30-2003 and RMO No. 34-2004, access to “Preprocessed”
Reconciliation of Listing for Enforcement (RELIEF) and Bureau of Customs (BOC) data
shall be limited to taxpayers for whom Letters of Authority (LAs) have been issued,
provided that request for access is covered by a Request Form duly approved by the
concerned Regional Director, Assistant Commissioner or Deputy Commissioner.
In this RMO (RMO No. 6-2017), however, the investigating offices need not
request for access to “Preprocessed” RELIEF and BOC data for cases covered by
electronic Letters of Authority (eLAs).
The Audit Information, Tax Exemption and Incentives Division (AITEID) shall
deploy the “Preprocessed” RELIEF and BOC data thru email or registered mail, where
email facility is not available, to the Revenue District Officer/Chiefs of concerned offices,
including the Assessment Division (AD) of Regional Offices and reviewing offices in the
The Revenue Officer of the investigating office shall utilize the said data in the
audit, fully disclose the utilization thereof in his narrative memorandum and present its
effect in his audit report in the applicable BIR Form No. 0500 Series. If such is not included
in the findings for valid reasons, the explanation should be part of the memorandum report
and presented as a footnote on the Form 0500.
The Group Supervisor and Revenue District Officer/Division Chief of the audit
divisions under the Large Taxpayers Service and Enforcement and Advocacy Service, as
well as the Chiefs of VAT Audit Section (VATAS) in the Assessment Division, shall be
responsible for monitoring and reviewing the utilization of the data per case. Likewise, the
Chiefs of reviewing offices shall verify the inclusion of findings from these data or the
justification for its non-utilization in the aforesaid reports of investigation.
A Quarterly Status Report on “Preprocessed” RELIEF/BOC Data Utilization shall
be submitted to the AITEID by the concerned head of investigating offices and Chiefs of
the VATAS. Non-submission of this report will be a ground for the imposition of
administrative sanction against the responsible revenue officer.
All revenue officials and employees who have access to the system and who have
knowledge of the deployed “Preprocessed” RELIEF and BOC data shall use these data
exclusively for official internal revenue tax purposes and shall consider them strictly
confidential. Any divulgence, unless authorized by law, shall be a ground for the
imposition of administrative sanctions and filing of appropriate charges against the erring
official and employee.