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RMC No. 25-2010: Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue and the Office of the Solicitor General

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Summary

RMC No. 25-2010 publishes the full text of the Memorandum of Agreement (MOA) between the BIR and the Office of the Solicitor General (OSG), signed on March 17, 2010, on handling tax cases.

Key points

  1. Contact persons. For the BIR, they are the handling lawyer and the Chief of the Litigation Division in the National Office or the Chief, Legal Division in the Regional Offices. For the OSG, they are the handling Associate Solicitor, Assistant Solicitor General and Solicitor General.
  2. Cases of first instance. BIR handling lawyers are the lead lawyers before the Court of Tax Appeals Divisions, trial courts, the Department of Justice and other administrative agencies. They appear in court and prepare all pleadings and papers, with pleadings copied to the OSG.
  3. Appeals to lower courts. For cases appealed to the Regional Trial Courts, Court of Appeals and Court of Tax Appeals En Banc, the OSG deputizes BIR handling lawyers to appear and continue the prosecution.
  4. Appeals to the Supreme Court. The OSG handling Associate Solicitor is lead lawyer and the BIR lawyer turns over the records. After an adverse CTA En Banc ruling on a motion for reconsideration, the BIR forwards the case file within 2 days. If the OSG will not pursue the appeal, it tells the BIR within 10 days from receipt of the Decision and at least 3 working days before the appeal period lapses, and the OSG files the Motion for Extension.
  5. Favorable decisions and pending cases. The BIR handling lawyer obtains the court orders to enforce favorable decisions. For Supreme Court decisions in the BIR’s favor, the Assistant Solicitor returns the records with the original final decision within 15 days. For cases already pending in the Court of Appeals and CTA En Banc, existing arrangements continue, with the same 2-day and 10-day rules for adverse resolutions.

Who is affected

  • BIR handling lawyers
  • Office of the Solicitor General

Deadlines and effectivity

  • MOA signed March 17, 2010
  • Case file forwarded to OSG within 2 days
  • OSG position within 10 days of receiving Decision, at least 3 working days before appeal period lapses
  • Records returned within 15 days after a favorable Supreme Court decision

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.