RMO No. 02-2008: Delegates the authority to issue and sign “Subpoena Duces Tecum” in relation to the conduct of investigation on taxpayer’s accounting records

Key points

1. Coverage. The SDT covers investigations under a Letter of Authority, Tax Verification Notice or Mission Order. It does not cover cases already filed in court.
2. National Office officials. The Assistant Commissioner, Legal Service, or the concerned Head Revenue Executive Assistant of Legal Service and Large Taxpayers Service may issue an SDT. So may the Chief of the concerned Large Taxpayers Audit Division or District Office, if specifically authorized in writing by the Commissioner.
3. Regional Office officials. The Regional Director, or in his absence the Assistant Director, may issue an SDT. The Chief, Legal Division or the concerned Revenue District Officer may do so if authorized by the Regional Director through a Regional Delegation Order.
4. Existing authority. The Commissioner and Deputy Commissioners may still issue an SDT in appropriate cases under the National Internal Revenue Code.

Who is affected

• Taxpayers under investigation
• Authorized National Office and Regional Office officials