RMO No. 44-2019: Prescribes the policies, guidelines and procedures on the transmittal of BIR records/dockets to the Litigation, Prosecution, Appellate and Legal Divisions of Revenue Regions

Key points

1. Transmittal period. The original or certified true copies of the entire BIR records or docket are transmitted within fifteen (15) days from receipt of the request of the concerned Legal Division. The request is made as required by the Department of Justice or the Court of Tax Appeals for any legal action under the Tax Code.
2. Records retained by the assessing office. The assessing office keeps the original or certified true copies for enforcing collection action, if necessary. This applies while the legal case is pending before a court of competent jurisdiction or while a request for reconsideration is pending before the Office of the Commissioner.
3. Detailed procedures. The procedures for records and dockets concerning the Litigation, Prosecution, Appellate and Legal Divisions of Revenue Regions and the Revenue District Offices are set out in the Order.

Who is affected

• Legal Divisions, Litigation, Prosecution and Appellate Divisions of Revenue Regions
• Revenue District Offices

Deadlines and effectivity

• Records transmitted within fifteen (15) days from receipt of the request