RMO No. 10-2013: Prescribes the revised guidelines and procedures in the issuance and enforcement of Subpoenas Duces Tecum and the prosecution of cases for non-compliance therewith

Key points

1. Who is covered. The Order covers the persons and entities listed in Section 5 of the NIRC. These are persons liable for tax or required to file a return, custodians of their books of accounts, and other persons or government offices that hold relevant records.
2. Request and issuance of the SDT. If records requested in a written notice are not furnished or are incomplete, the Revenue Officer requests an SDT through a Memorandum Report. The SDT is issued to the person liable, or to the third party or office that holds the records.
3. Compliance date and service. The compliance date is the 14th day from the date the SDT is signed. Revenue Officers serve it within three (3) days from receipt, personally or by substituted service or mail, and the server files a sworn report on the manner of service.
4. Appearance of the records. Revenue Officers are present on the appointed date to check that the records presented are complete. Substantially complete records go back to the case file, and the officer reports to the issuing office.
5. Prosecution for non-compliance. If nothing is submitted or the records are incomplete, the action lawyer asks for a conference on the 5th working day from the compliance date. Within seven (7) working days after it, the lawyer prepares a Letter-Complaint to the Office of the Prosecutor for violation of Section 266 of the NIRC. Sanctions under Section 256 are also invoked for corporations, associations and general co-partnerships.
6. No withdrawal after filing. Once the Complaint-Affidavit is filed under Section 266, no BIR prosecuting officer may withdraw or dismiss the case, even if the documents are submitted later.

Who is affected

• Persons liable for tax or required to file a return
• Custodians of books of accounts and accounting records
• Third parties and government offices holding relevant records
• BIR Revenue Officers and action lawyers

Deadlines and effectivity

• Compliance date: 14th day from date of issuance of the SDT
• Service of SDT: within 3 days from receipt
• Conference: 5th working day from the compliance date
• Letter-Complaint: within 7 working days from the conference