Summary
RMO No. 09-2003 identifies the Chiefs of Legal Divisions in BIR Regional Offices as ancillary officials authorized to issue and sign Subpoena Duces Tecum.
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Key points
- Authorized officials. The Chiefs of Legal Divisions in BIR Regional Offices are authorized to issue and sign Subpoena Duces Tecum.
Who is affected
- Chiefs of Legal Divisions in BIR Regional Offices
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.
