Summary
RMO No. 50-2010 authorizes other Revenue Officers to conduct surveillance activities on identified business establishments. It further amends Section V of Revenue Memorandum Order No. 3-2009.
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Key points
- Who may conduct surveillance. Surveillance for possible violations of Sections 113, 114, 236, 237 and 238 of the NIRC, as amended, is done by at least 2 implementing officers. They are Revenue Officers-Assessment/Excise, Intelligence Officers and Special Investigators assigned to the listed investigating offices or divisions.
- Where staff are short. If there are not enough of those officers to form the team of 2, Revenue Officers-Collection/Document Processing and Computer Operators may assist. Non-assessment officers are strictly supervised by the Assessment Revenue Officers.
- Mission order. The officers conduct surveillance on identified business establishments based on a validly issued mission order signed by the concerned authorized revenue official.
Who is affected
- Revenue Officers, Intelligence Officers and Special Investigators
- Revenue Officers-Collection/Document Processing and Computer Operators (as assistants)
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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