September 7, 2001

REVENUE MEMORANDUM ORDER NO. 26-01

SUBJECT : Amending RMO No. 62-99 dated July 19, 1999 Regarding the
Prescribed Procedures in the Review and Reporting of Tax Fraud
Cases Recommended for Criminal Prosecution

TO : All Internal Revenue Officers and Others Concerned

SECTION 1. Scope — Revenue Memorandum Order (RMO) No. 62-99 dated July
19, 1999 is hereby amended to read as follows: aCcEHS

"3. Procedures.

3.1 xxx xxx xxx

3.2 Review and Approval of Reports and Service of Pre-Assessment
Notices
3.2.1 All reports of investigations shall be reviewed by the
Enforcement Service subject to final approval by the Office of the
Commissioner. However, for those reports of investigation
recommending criminal prosecution for tax fraud or evasion, the
same shall be initially reviewed within 15 days from receipt by the
Prosecution Division, Legal Service to determine the relevancy and
sufficiency of the evidence to support the criminal charges
against the subject taxpayer prior to the issuance of the
Preliminary Assessment Notice.
SECTION 2. Repealing Clause. — All existing issuances or portions thereof, which
are inconsistent herewith, are hereby repealed.
SECTION 3. Effectivity. — This Revenue Memorandum Order shall take effect
immediately.

(SGD.) RENE G. BAÑEZ

Commissioner of Internal Revenue

CD Technologies Asia, Inc. 2018 cdasiaonline.com