Back

Revenue Memorandum Order No. 15-95

General Policies in the Investigation of Tax Fraud Cases.

RMO No. 15-95 | 1995-06-09

June 9, 1995
 
REVENUE MEMORANDUM ORDER NO. 15-95
(amended by RMO 31-95)
 
SUBJECT : General Policies in the Investigation of Tax Fraud Cases.
 
TO : All Internal Revenue Officer and Other Concerned
 
A. OBJECTIVE
 
To provide the policies and rules in the manner of investigating tax fraud cases by the Tax Fraud Division (TFD), Special Investigation Division (SIDs) and the Revenue District Offices (RDOs) for criminal prosecution, and to avoid the multiple issuances of Letter of Authority and/or simultaneous investigation of the same taxpayer covering the same taxable year.
 
All revenue officer concerned shall be guided by...