● Given the drastic measures employed by the program, how can taxpayers defend themselves

when faced with Oplan Kandado findings? Consider the following steps:

● Make sure that there is a valid Mission Order authorizing the revenue officers to conduct the
surveillance.

● Once a 48-hour notice is issued, ensure that the written reply is duly notarized and properly
addressed the findings stated in the notice.

● If a five-day VCN is issued, check if it contains the details of the findings of the investigating
officer and if it states the particular provision of the Tax Code that was violated and for which
rectification should be done.

● Respond to the five-day VCN within two days from receipt, and/or comply with the terms of the
VCN showing blatant violations (e.g. comply with the registration requirements in case of failure
to register as VAT taxpayer).