8box Solutions Inc.


Contact Number: 09369340340
Email: sales@8box.solutions

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 National Office. 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.