Summary
RMO No. 33-2024 amends the rules implementing RR No. 14-2024 on modes of disposition of seized or forfeited articles. It sets up the BIR Disposition Committee and the conditions for hiring a contractor to destroy the articles.
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Key points
- Two committee teams. The BIR Disposition Committee has Team I for Large Taxpayers, headed by an Assistant Commissioner of LTS, and Team II for Non-Large Taxpayers, headed by the concerned Regional Director. Each team has the officers and representatives the order lists.
- Approval of Team II. All recommendations of the Non-Large Taxpayers Committees are subject to approval of the Deputy Commissioner, Operations Group (DCIR-OG).
- Committee functions. The Committee reviews the BIR Strike Team’s recommendation and recommends the mode of disposition to the CIR. It also recommends any service contractor for destruction and prepares the recommendation on the Order of Disposition for the CIR’s approval or disapproval.
- Hiring a destruction contractor. The Strike Team may hire a third-party contractor under the 2016 Revised IRR of RA No. 9184. The contractor must be independent of the taxpayer or possessor and of the manufacturer or producer, and must follow existing laws, rules and regulations.
- Contractor equipment and methods. The contractor must provide machines and tools for modes such as rendering, crushing, thermal decomposition, breaking, shredding, pyrolysis, and dumping, where applicable and most practicable.
Who is affected
- BIR Disposition Committee
- 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.