RMC No. 23-2009: Reiterates the policies and procedures relative to revalidation of Letters of Authority, issuance of Subpoena Duces Tecum and review of cases by the Assessment Division in the Regional Office

Key points

1. Effect of revalidation. Revalidating an LA extends the time for the Revenue Officer to submit the report of investigation, without administrative sanctions. The extension equals the original prescribed number of days to report the case under existing revenue issuances.
2. Failure to request revalidation. This does not nullify the LA or change the rules on the period for issuing an assessment. It is a ground for disciplinary action and a demerit in the Revenue Officer’s performance rating, and the Regional Director may reassign the case on the Revenue District Officer’s recommendation.
3. Requests for SDT. The Revenue Officer’s memorandum lists only the books, records, and documents still needed and not yet provided by the taxpayer. Documents submitted as partial compliance to earlier requests are not listed again.
4. Who signs the SDT. The Regional Director signs the SDT for cases in the region, or the Assistant Regional Director in his absence, unless delegated to the Chief of the Legal Division or the RDO under a Regional Delegation Order per RMO No. 2-2008. The Commissioner and Deputy Commissioners may still issue SDT in appropriate cases.
5. Assessment Division review. The Assessment Division reviews all dockets covered by LAs and TVNs before a preliminary or final assessment notice, termination letter, Tax Credit Certificate, or refund check. This includes refund or TCC claims of One Million Pesos (P 1,000,000.00) and below, except refund claims based on BIR Form No. 1700, which are handled at the RDO.

Who is affected

• Revenue Officers
• Regional Directors and Revenue District Officers
• Assessment Divisions in Regional Offices