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RMO No. 45-99: Requires that all pages of rulings or decisions issued by the Office of the Commissioner of Internal Revenue or Deputy Commissioner (DCIR) for Legal and Enforcement Group (LEG) must bear the initial of the DCIR – LEG, as well as contain the dry seal of the issuing office

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Summary

RMO No. 45-99 sets guidelines to ensure the validity, genuineness, authenticity and integrity of rulings or decisions issued or approved by the Office of the Commissioner or the Deputy Commissioner for Legal and Enforcement Group (DCIR-LEG).

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Key points

  1. Required marks on every page. All pages of rulings or decisions must bear the dry seal of the issuing office and the initial of the signatory to the ruling.
  2. Purpose. This is to prevent unauthorized alterations, intercalations, modifications, replacements, lift up or rip-out of any page.

Who is affected

  • Office of the Commissioner of Internal Revenue
  • Deputy Commissioner for Legal and Enforcement Group

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.