RMO No. 88-2010: Prescribes the guidelines and procedures in the issuance and enforcement of Subpoena Duces Tecum and the prosecution of cases for “Failure to Obey Summons”

Key points

1. Form and content of the SDT. BIR Form No. 0713 is amended: the revision date changes from “JULY, 1999” to “SEPTEMBER, 2010”, and the introduction cites Section 37, Chapter 9, Book I of the Administrative Code of 1987 instead of Section 36. Each SDT carries a serial number and the number and date of the LA, TVN or other authorizing document.
2. To whom it is issued. For individuals, the SDT goes to the person under audit. For corporations, partnerships or associations, it goes to the partner, president, general manager, branch manager, treasurer, officer-in-charge or employees responsible for custody of the books, under Sec. 253 (d) of the NIRC.
3. Compliance date. The date of issuance is the date of signing, and the compliance date is the 14th day from issuance. Revenue Officers must be present at the set time and place to check that the records are substantially complete, and non-compliance brings administrative liability.
4. If records are not presented. The action lawyer asks the Revenue Officers for a conference on the 5th working day from the compliance date. Within seven (7) working days from the conference, the lawyer prepares a Letter-Complaint to the City Prosecutor with the Affidavit-Complaint and supporting evidence.
5. Dismissal after late submission. If the respondent submits the records during the criminal case and asks for dismissal, the BIR prosecutor concurs only upon a joint certification from the authorized office and the requesting Revenue Officers stating the records and date received, and a receipt for the Php10,000.00 penalty under Sec. 266 of the NIRC.

Who is affected

• Taxpayers under audit investigation
• Revenue Officers
• Action lawyers

Deadlines and effectivity

• Compliance date: 14th day from issuance of SDT
• Conference: 5th working day from compliance date
• Letter-Complaint: within seven (7) working days from the conference