Title
BIR Guidelines on Tax Surveillance Procedures
Law
Bir Revenue Memorandum Order No, 54-2000
Decision Date
Dec 4, 2000
BIR Revenue Memorandum Order No. 54-2000 establishes guidelines for conducting covert and overt surveillance on businesses to assess tax liabilities, ensure compliance with revenue laws, and validate income declarations, targeting those suspected of underreporting or failing to issue proper receipts.
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