In conducting the examination of your returns
and records, the revenue officers and officials’
responsibility is twofold: TO YOU AND TO THE
PHILIPPINE GOVERNMENT and their mission
is to enforce internal revenue laws with
IMPARTIALITY, CONSISTENCY, COLLECT
THE CORRECT AMOUNT OF TAXES AT THE
LEAST COST TO THE GOVERNMENT AND
LEAST INCONVENIENCE TO YOU AND
SERVE YOU HONESTLY AND EFFICIENTLY
IN A MANNER THAT WILL ELICIT THE
HIGHEST LEVEL OF CONFIDENCE IN THE
BUREAU OF INTERNAL REVENUE. Should
there be any adverse findings against your tax
case in the course of an audit investigation or
other forms of inquiry, such findings should be
discussed in an equitable manner and resolved
in accordance with prescribed procedures. The
importance of courtesy and respect; and the
observance of the prescribed guidelines and
procedures in the conduct of tax audit and
examination, as well as tax mapping operations
and similar activities, must be strictly upheld, in
order to foster and maintain cordial
relationships with you.