Summary
RMC No. 33-2023 clarifies that Subpoena Duces Tecum (SDT) may also be issued and enforced to monitor and verify taxpayer compliance with tax laws, as authorized under Section 5 of the Tax Code.
Key points
- Governing rules. The guidelines and procedures of RMO No. 10-2013, as amended, also apply to examining books, papers, records or data relevant to a taxpayer’s tax compliance. These procedures must still be strictly observed.
- Registered taxpayers. Compliance may be checked through documents on Annual Registration Fee payment, invoices or receipts, books of accounts, timely returns and payments, withholding and remittance, and information returns such as the SLSP and annual alpha list of payees.
- Unregistered taxpayers. The office notifies them to register and voluntarily pay unpaid taxes on past transactions. If they fail, the case goes to the Regional or National Investigation Division for preliminary investigation toward a Run After Tax Evaders case or other enforcement.
Who is affected
- Heads of RDOs, Large Taxpayers offices and investigation divisions
- Registered and unregistered taxpayers
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.