Summary
RMO No. 20-2010 amends parts of RMO No. 15-2010 on the appearances of BIR lawyers and prosecutors in court hearings and preliminary investigations. It sets who checks attendance and what happens to those who are late or absent.
Key points
- Attendance checking in the National Office. The Inspection Service, through the Internal Security Division, assigns personnel to check attendance and time of appearance of BIR lawyers, prosecutors and witnesses at the Court of Tax Appeals, Court of Appeals, Supreme Court and Department of Justice.
- Attendance checking in Regional Offices. The Office of the Regional Director, through the Special Investigation Division, assigns personnel for the Metropolitan Trial Courts, Regional Trial Courts and City Prosecutors Office based in Metro Manila. It furnishes the Inspection Service a copy of the report.
- Reports on late or absent personnel. The ACIR-Legal Service and the Regional Director report to the Assistant Commissioner, Inspection Service, for administrative disciplinary action against lawyers, prosecutors and witnesses who were late or absent.
- Hearing schedules. The ACIR-Legal Service regularly gets court hearing schedules from the lawyers or Clerks of Court. It gives the Assistant Commissioner, Inspection Service, a copy.
- Preparation. BIR lawyers, prosecutors and witnesses must be adequately prepared. They review their cases, submit quality motions and pleadings on time, and coordinate with each other, and employees called as witnesses give priority to the cases.
Who is affected
- BIR lawyers and prosecutors
- Revenue Officers and employees required as witnesses
- Inspection Service and Regional Directors
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.