Summary
RMO No. 26-2001 amends RMO No. 62-99 on the procedures for reviewing and reporting tax fraud cases recommended for criminal prosecution.
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Key points
- Review of investigation reports. The Enforcement Service reviews all reports of investigation, subject to final approval by the Office of the Commissioner.
- Reports recommending prosecution. For reports recommending criminal prosecution for tax fraud or evasion, the Prosecution Division makes an initial review within 15 days from receipt. It determines whether the evidence is relevant and sufficient to support the criminal charges before the Preliminary Assessment Notice is issued.
Who is affected
- Enforcement Service
- Prosecution Division
Deadlines and effectivity
- Initial review: within 15 days from receipt by the Prosecution Division
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.