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REVENUE MEMORANDUM ORDER NO. 3-2009

Amendment and Consolidation of the Guidelines in the Conduct of Surveillance and Stock-Taking Activities, and the Implementation of the Administrative Sanction of Suspension and Temporary Closure of Business.

RMO No. 3-2009 | 2009-01-15

REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

January 15, 2009

REVENUE MEMORANDUM ORDER NO. 3-2009

Subject : Amendment and Consolidation of the Guidelines in the Conduct of Surveillance and Stock-Taking Activities, and the Implementation of the Administrative Sanction of Suspension and Temporary Closure of Business.
 
To :   All Internal Revenue Officers and Others Concerned.

I. BACKGROUND 

While taxpayer education and tax information campaigns have done much to increase taxpayer awareness, the role of enforcement in enhancing revenues and promoting greater voluntary compliance is of equal significance...