RMC No. 111-2016: Reiterates the procedures relative to the issuance of Subpoena Duces Tecum and submission of reports of investigation/verification on tax cases/dockets

Key points

1. Subpoena Duces Tecum. To prevent jeopardy assessments, all concerned must strictly follow the SDT procedures in RMO No. 10-2013, as amended by RMO No. 8-2014. SDTs compel taxpayers to submit or present the required books, records and documents.
2. Transmittal of tax dockets. A tax docket with deficiency tax collections or assessments goes from the investigating office to the reviewing or approving official not later than the sixth month before the prescription date. For example, an Income Tax case prescribing April 15, 2017 should be transmitted October 15, 2016.
3. Late dockets. The reviewing or approving official shall not accept a docket after that period unless a duly accomplished “waiver form” is attached.

Who is affected

• Investigating and reviewing offices
• Taxpayers required to submit books and records

Deadlines and effectivity

• Dockets due not later than the sixth month before the prescription date