Summary
RMO No. 22-2022 amends certain provisions of RMO No. 9-2022 on video conference hearings for administrative cases, adding procedures and naming the platforms allowed.
Key points
- When video hearings may be ordered. The PAD may order a video conference hearing on its own in cases such as acts of God, human-induced events limiting physical access, officially declared public emergencies, and a litigant’s, witness’s or counsel’s inability or difficulty to appear. These include security risks, danger to life or safety, serious health concerns, vulnerability due to age, physical condition or disability, or being a victim of a sexual offense or domestic violence. It may also be ordered when the Hearing Officer finds compelling reasons.
- Motion for video hearing. The respondent, counsel or prosecutor may file a motion by e-mail and/or personally with the PAD, stating grounds, evidence, locations, witnesses, e-mail addresses and technical readiness. The motion is filed at least ten (10) calendar days before the hearing, comments or opposition are due within five (5) calendar days from receipt, and the Hearing Officer resolves it within five (5) calendar days before the hearing by an order served through e-mail.
- Platform. Hearings use only the officially provided Zoom or MS Teams, or another licensed application authorized by the BIR Information Systems Group. The Hearing Officer hosts and uses official e-mail accounts or authorized BIR webmails.
- Subpoena and notice. If the Hearing Officer initiates the video hearing, the subpoena and notice state the official e-mail account and log-in credentials, and the respondent or prosecutor supplies participant names and e-mail addresses. Even where hearings are not by video, the notice states that participants may appear remotely where safety or health protocols apply, or travel is restricted by IATF-EID guidelines.
- Evidence. Documentary evidence is filed and served at least three (3) calendar days before the video conference, and the Hearing Officer may direct on-screen sharing. If the platform makes viewing impossible or difficult, the Hearing Officer may order in-court hearings to present or complete a witness’s testimony.
- Technical support and recording. Hearing Officers familiarize themselves with the platform with NMTSD support, and notify NMTSD of network problems. The Hearing Officer records the proceedings on the official platform and saves a copy in a storage drive as part of the case records.
Who is affected
- Respondents, counsel and prosecutors in administrative cases
- Hearing Officers of the PAD
Deadlines and effectivity
- Motion filed at least ten (10) calendar days before the hearing
- Comment or opposition within five (5) calendar days from receipt of the motion
- Documentary evidence filed and served at least three (3) calendar days before the video conference
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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