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RMC No. 15-2009: Circularizes Department Order (DO) No. 11-09, issued by the Secretary of Finance, which revokes DO No. 6-99

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Summary

RMC No. 15-2009 circularizes Department Order No. 11-09 of the Secretary of Finance, which revokes Department Order No. 6-99.

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Key points

  1. Order revoked. DO No. 6-99, entitled Defining the Authority of the Commissioner of Internal Revenue and Regional Directors, Re: Issuance of Letters of Authority and Taxpayer’s Investigation, is revoked.
  2. Secretary’s retained power. Despite the revocation, the Secretary of Finance, under his power of control and supervision, may direct the Commissioner to give the Department copies of all Letters of Authority issued. He may also direct the Commissioner to submit status reports of all investigations conducted under them.

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.