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RMO No. 46-2016: Directs all internal revenue officers and others concerned that all advisories, revenue actions/decisions and policy statements that substantially affect the basic rights and remedies of the taxpayer relative to the assessment and collection of taxes shall not be posted in the BIR Website or released to the print and broadcast media without the prior approval of the Commissioner of Internal Revenue

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Summary

RMO No. 46-2016 directs internal revenue officers that certain advisories, actions and policy statements affecting taxpayer rights may not be posted on the BIR Website or released to media without the Commissioner’s prior approval.

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Key points

  1. Covered items. The rule covers advisories, revenue actions or decisions, and policy statements that substantially affect the basic rights and remedies of the taxpayer relative to the assessment and collection of taxes.
  2. Prior approval. They may not be posted on the BIR Website or released to the print and broadcast media without the prior approval of the Commissioner of Internal Revenue.

Who is affected

  • Internal revenue officers and others concerned

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.