REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Revenue Region No. 8 – Makati
313 Sen. Gil Puyat Avenue, Makati City 1209
MEMORANDUM TO:
The Revenue District Officer
RDO 050- South Makati
Attention: RO JAIME C. MIRADOR JR.
GS JOSEPH S. CASQUEJO
Returned herewith is the entire docket of EDI-STAFF BUILDERS INTERNATIONAL INC. (TIN: 000-
116-182-000) with business address at Unit 704 Corporate Center, 139 Valero St., Salcedo Village, Makati City
relative to the investigation of its All Internal Revenue Taxes covering the taxable year 2011 under electronic
Letter of Authority (eLA) No. 050-2012-00000355 (SN: eLA201000078718) dated September 21, 2012, inviting
attention to the following, to wit:
1. Request a replacement of electronic Letter of Authority authorizing you, the new Revenue Officer, to
investigate the herein subject taxpayer in compliance with the Operations Memorandum No. 2018-04-03
dated April 5, 2018 of Deputy Commissioner Arnel SD. Guballa.
2. Discuss/Address thoroughly in your Memorandum report and Final Decision on Disputed Assessment
(FDDA) the issues raised by the subject taxpayer in their protest letter dated February 26, 2016 which was
received on the same date and provide justification and legal basis why the same should not be given
credence.
3. Determine all the assets of the subject taxpayer being investigated and provide a List of Assets prescribed
under BIR Form No. 0804 pursuant to Revenue Memorandum Order No. 26-2010.
4. If there will be changes in your report after evaluation, revise the following.
a. Revenue officer’s Memorandum Report to include above discussion
b. Revenue officer’s Audit Report 0500 (series)
c. Draft Final Decision on Disputed Assessment
5. Continue pagination and update table of contents.
It is therefore desired that action called for the above be made and complied with and the corresponding
report be submitted within fifteen (15) days from receipt hereof.
JAMES R. FERRER
OIC – Chief, Assessment Division
RR8-1/JRF/JAP/RCM/CMR/smg
eLA201100078718 dated 09.21.12
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Revenue Region No. 8 – Makati
313 Sen. Gil Puyat Avenue, Makati City 1209
MEMORANDUM TO:
The Revenue District Officer
RDO 048- West Makati
Attention: RO MANOLITO RC. MEJIA
GS ATTY. FIDEL P. CALVAN
Returned herewith is the entire docket of SMITHKLINE BEECHAM RESEARCH LTD. (TIN: 003-254-
875-000) with business address at 2266 Chino Roces Ave., Makati City relative to the investigation of its All Internal
Revenue Taxes covering the taxable year 2007 under Letter of Authority No. 2007-0043480 dated September
29, 2008, inviting attention to the following, to wit:
1. Request a replacement of electronic Letter of Authority authorizing you, the new Revenue Officer, to
investigate the herein subject taxpayer in compliance with the Operations Memorandum No. 2018-04-03
dated April 5, 2018 of Deputy Commissioner Arnel SD. Guballa.
2. Verification disclosed that the subject taxpayer has attached a copy of schedules and records as support of
its protest. However, in your reinvestigation you failed to consider this documents submitted. In this regard,
kindly re-evaluate your assessment.
Facts of this case disclosed that a FAN was issued to the subjected taxpayer with several deficiency taxes.
On February 10, 2016, the subject taxpayer protested its deficiency taxes wherein it was requesting for
reinvestigation. Upon, reinvestigation, assessment was reiterated due to failure to submit documents/records
to support their claim/disagreement on final assessment notice within sixty (60) days from the date of filing of
their protest pursuant to Section 3.1.5 of RR 12-99, as amended.
3. Determine all the assets of the subject taxpayer being investigated and provide a List of Assets prescribed
under BIR Form No. 0804 pursuant to Revenue Memorandum Order No. 26-2010.
4. If there will be changes in your report after evaluation, revise the following.
a. Revenue officer’s Memorandum Report to include above discussion
b. Revenue officer’s Audit Report 0500 (series)
c. Draft Final Decision on Disputed Assessment
5. Continue pagination and update table of contents.
6. Attach proof/documents to justify the assessment that will be dropped, if any, upon reinvestigation.
It is therefore desired that action called for the above be made and complied with and the corresponding
report be submitted within fifteen (15) days from receipt hereof.
JAMES R. FERRER
OIC – Chief, Assessment Division
RR8-1/JRF/JAP/RCM/CMR/smg
LOA 2007-0043480 dated 09.29.08
