RMO No. 08-2014: Amends RMO No. 10-2013 re: revised guidelines and procedures in the issuance and enforcement of Subpoena Duces Tecum and the prosecution of cases for non-compliance therewith

Key points

1. Who issues the SDT. A request for an SDT goes to the Assistant Commissioner, Enforcement and Advocacy Service for the National Office. It goes to the Assistant Commissioner, Large Taxpayers Service for taxpayers under that Service, including LTDOs, and to the Revenue Regional Directors for Regional Offices. Any other officer duly delegated by the Commissioner may also act on it.
2. Evaluation of the request. The official evaluates the request within two (2) working days from receipt. The official then either returns the case to its origin for more documentation or action, or prepares and signs the SDT in two copies.
3. Copies and service. The original goes to the taxpayer and the duplicate is attached to the case docket. The SDT is served first on the taxpayer’s registered address before the known address, or on both addresses at the same time.
4. Non-compliance with the SDT. If the required books of accounts and records are not submitted or are incomplete, the issuing office forwards the case to the Prosecution Division (National Office) or Legal Division (Regional Office) for filing. The action lawyer asks the Revenue Officers for a conference on the 5th working day from the date set for compliance, and they jointly gather evidence for criminal prosecution.

Who is affected

• Taxpayers served with an SDT
• Revenue Officers and action lawyers

Deadlines and effectivity

• Request evaluated within two (2) working days from receipt
• Conference on the 5th working day from the compliance date
• Issued January 29, 2014