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RMO No. 17-2005: Prescribes the temporary operating procedures relative to the Large Taxpayers Service operations

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Summary

RMO No. 17-2005 prescribes temporary operating procedures for Large Taxpayers Service (LTS) operations.

Key points

  1. Signing authority. Letters of Authority, Letters, Notices and similar letters to large taxpayers are signed exclusively by the OIC-Commissioner.
  2. Approval of LTS actions. All actions of the OIC-LTS, whether approvals or demands, need the prior approval of the OIC-Commissioner.
  3. Elevation. Matters the OIC-LTS does not act on within 5 days of submission go to the OIC-Commissioner for resolution.

Who is affected

  • Large taxpayers
  • Large Taxpayers Service

Deadlines and effectivity

  • Issued July 20, 2005
  • Effective immediately

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

Cited byRMO No. 21-2005RMO No. 22-2006

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.