Summary
RMO No. 26-2024 amends RMO No. 16-2023, which sets supplemental guidelines on implementing RMO No. 40-2022, on storage facilities for BIR-confiscated items.
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Key points
- Who designates storage. The Assistant Commissioner of the LTS, the Assistant Commissioner of the Enforcement and Advocacy Service, or the Regional Director designates the storage facility for confiscated items, in their capacity as Team Head of the concerned BIR Strike Team.
- Leasing a facility. The LTS and Regional Offices may start the lease of a storage facility in accordance with the 2016 Revised IRR of Republic Act No. 9184, the Government Procurement Reform Act.
Who is affected
- Large Taxpayers Service and Regional Offices
- BIR Strike Teams
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.