electronic Letter of Authority: Curriculum or Course Outline for eLA

Описание: Audit A. In 1.
Tax credit/refund claims; and
VAT returns selected for audit by the National Investigation Division under the Enforcement Service and by the Special Investigation Division of the Revenue Regional Offices.
Policies and Procedures General
Initially, the VAT Audit Program shall be implemented with pilot roll-out in September 2012 in Revenue Region (RR) Nos. 5-Caloocan, 6–Manila (except RDO Nos. 35–Romblon, Romblon, 36–Puerto Princesa City, Palawan and 37– San Jose, Occidental Mindoro), 7–Quezon City and 8–Makati. Subsequently, this program shall be rolled out to other Regional Offices upon notification.
VAT Audit Team shall be created in the pilot regions. Each region shall have one (1) VAT Audit Team with at least twenty five (25) Revenue Officers (ROs)–Assessment, including Group Supervisors, to be headed by the Chief of the Assessment Division (AD).
ROs from the RDOs who will be assigned to the VAT Audit Team in the AD and who still have pending cases shall finish and report their cases covering 2009 and prior years on or before August 15, 2012 and shall turn over to the Revenue District Officer dockets covering 2010 and onward on or before August 31, 2012 for re-assignment to other ROs within the district.
2.
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ROs from the AD who will be assigned to the VAT Audit Team in the AD and who still have pending dockets for review shall finish and report them on or before August 31, 2012. Thereafter, they shall not be assigned anymore with cases for review.
3. Only ROs–Assessment who are part of the VAT Audit Team of their respective region shall be authorized to conduct audit and investigation of VAT returns covered by this Order, whether in principal or assisting capacity.
4. The VAT Audit Team shall be given the responsibility of investigating VAT returns, subject to the exceptions in Item III.B hereof. It shall not undertake, nor be given, any other investigative work beyond what is prescribed under this Order.
5. The VAT Audit Head shall draw a list (Annex “A”) of tax returns/taxpayers to be audited for the first two quarters of 2012 who have been selected for audit based on the selection criteria specified herein and submit to the Regional Director (RD) for approval.