RMO No. 15-2010: Prescribes the policies and guidelines on the handling of court cases

Key points

1. Responsible officials. The Deputy Commissioner for Legal and Inspection and the Assistant Commissioner for Legal Service (ACIR Legal) implement the policies and may add measures. The Assistant Commissioner for Inspection Service assigns personnel to courts to check attendance and reporting time of BIR lawyers and witnesses, and reports to the ACIR Legal.
2. Quality checks. The Chiefs of the Prosecution Division, Litigation Division and Regional Office Legal Division regularly check the quality of pleadings and case handling. The ACIR Legal or a representative attends and observes court hearings.
3. Hearing reports. BIR lawyers in the National Office and Revenue Regional Offices submit a Summary Report on the Hearing Conducted not later than 3 working days after the hearing. Proof of submission is required to claim allowances for attending the hearing.
4. Monthly digest and adverse decisions. The ACIR Legal circularizes a digest of relevant court decisions not later than 10 working days after each month ends. Adverse decisions are evaluated for a motion for reconsideration or appeal following RMC No. 26-01, with recommendations submitted to the Commissioner and Deputy Commissioner for Legal and Inspection within the same 10 working days.
5. Major policies. Motions for postponement or extension are kept to a minimum and only for reasonable instances. Action on motions to withdraw cases is approved by the Commissioner, and all remedies are pursued for adverse decisions, including a motion for reconsideration and an appeal to the Supreme Court. Exceptions to the last policy are approved by the Commissioner.

Who is affected

• BIR lawyers and witnesses
• Legal Service and Inspection Service officials

Deadlines and effectivity

• Hearing report within 3 working days after the hearing
• Court decision digest and recommendations within 10 working days after each month ends