Question & AnswerQ&A (OP EXECUTIVE ORDER NO. 38)
The main purpose is to direct the audit of assessments, revenues, and receipts of the Bureau of Internal Revenue (BIR) to enhance the efficiency and effectiveness of tax collections.
The Department of Finance and the Bureau of Internal Revenue, in coordination with the Commission on Audit (COA), are authorized to conduct the audit.
A performance audit on a post-audit basis is to be conducted by the COA on final tax assessments.
No, except for confirmatory letters and verifications of actual tax payments as required by auditing standards, COA auditors are prohibited from communicating with or visiting taxpayers' places of business or examining their books of accounts.
COA auditors must observe confidentiality and are prohibited from divulging information about the taxpayer's business, income, estate, secrets, operations, or other sensitive data unless allowed by law.
The final audit report may be disclosed on a strictly confidential basis to the Commissioner of Internal Revenue, Secretary of Finance, COA Chair and Commissioners, the Office of the President, and Congress, unless ordered otherwise by the proper court or the President.
Except in cases of fraud and patent abuse of discretion, duplication of assessments shall not be made on the taxpayer without prior report to and concurrence from the Commissioner of Internal Revenue.
All inconsistent rules, regulations, or other administrative issuances are superseded, repealed, or modified accordingly.
Violations shall be dealt with in accordance with the law.