Amending Revenue Memorandum Order No. 10-2013 dated 17 April 2013 on Revised Guidelines and Procedures in the Issuance and Enforcement of Subpoenas Duces Tecum and the Prosecution of Cases for Non-Compliance

29 January 2014

The Commissioner of Internal Revenue (“CIR”) has issued Revenue Memorandum Order (“RMO”) No. 8-2014 dated 29 January 2014 amending certain portions of RMO No. 10-2013 dated 17 April 2013 relative to the Guidelines and Procedure in the issuance of Subpoena Duces Tecum (“SDT”).

The salient portions of the RR are as follows:

1. The issuance of the SDT has been simplified so that the request for SDT issuance is directly filed with the issuing officers of the National Office (“NO”), Large Taxpayers Service and Regional Offices without going through the prosecution or legal division of said offices. Illustrated below is the comparison of the processes under Paragraph 3 of the RMO, before and after amendment:

New Old
Paragraph III, Sec 3.4

The issuance of SDT shall be requested from the following Revenue officers:

For the National Office – Assistant Commissioner, Enforcement and Advocacy Service

For Taxpayers under the Large Taxpayers Service – Assistant Commissioner, Large Taxpayers Service

For the Regional Offices – Revenue Regional Directors



 
Paragraph III, Sec 3.4

The issuance of SDT shall be requested from the following Revenue officers:

For the National Office – Assistant Commissioner, Enforcement and Advocacy Service through the Prosecution Division

For taxpayers under the Large Taxpayers Service – Assistant Commissioner, Large Taxpayers Service through the Prosecution Division


For Regional Office – Revenue Regional Directors, through the Legal Division

 
 Paragraph III, Sec 3.5

The issuance of SDT shall be requested from the following Revenue officers:

The request for the SDT shall be evaluated by the Assistant Commissioner, Enforcement and Advocacy Service, Large Taxpayers Service, and Revenue Regional Directors, or any other officer duly delegated by the CIR.

The SDT should be in two copies only, distributed as follows:
Original copy to be served to the taxpayer,
Duplicate attached to the docket of the case
 
Paragraph III, Sec 3.5

The issuance of SDT shall be requested from the following Revenue officers:

The request for SDT shall be evaluated by the Prosecution Division at the NO, the Legal Divisions at the Regional Offices, or any other officer duly delegated by the CIR.


The SDT should be in three copies distributed as follows:
Original copy to be served to the taxpayer,
Duplicate attached to the docket of the case
Triplicate for the action lawyer file. 
 Paragraph III, Sec 3.9

The Assistant Commissioner, Enforcement and Advocacy Service, Large Taxpayers Service, and Revenue Regional Directors, or any other officer duly delegated by the CIR shall provide a corresponding serial number for the SDT.
Paragraph III, Sec 3.9

The Prosecution Division at the NO, the Legal Divisions at the Regional Offices, or any other officer duly delegated by the CIR shall provide a corresponding serial number for each SDT issued. 

 

2. The SDT, which shall be served personally, should be served first at the registered address of the party before it is served at his known address, or simultaneously to the taxpayer’s registered address and known address. A ‘known address’ is a place other than the registered address where business activities of the party are conducted. The server shall accomplish the bottom portion of the SDT and make a written report under oath setting forth the manner, place and date of service, the name of the person/barangay official/professional courier service company who received the same and such other relevant information.

3. In the instance that there is still no submission or incomplete presentation of the required books of accounts and other accounting records under the SDT, the issuing office shall forward the case to the Prosecution Division at the NO or Legal Division at the Regional Office, as the case may be, for filing of the criminal case. The revenue officers assigned to the case will work together with the action lawyer in documenting and gathering evidence for the filing of the criminal case.

The RMO states that it is effective immediately.