RMO No. 26-98: Prescribes the policies and procedures on the establishment of the inquiry handling facility for the BIR Web Page

Summary

RMO No. 26-98 sets policies and procedures for the inquiry handling facility of the BIR Web Page, which is accessible on both the Intranet and Internet.

Key points

1. Role of TAS. The Taxpayer Assistance Service (TAS) is the center for information dissemination and taxpayer inquiries and the end-user of the Web Page design. It receives and responds to all queries coursed through the Web Page.
2. Legal Service review. The Legal Service reviews responses referred by the TAS for conformity with Section 270 of the Tax Code on confidentiality of taxpayer information.
3. Clearance timing. The Legal Service gives TAS the clearance to post information not later than 5 working days from receipt of the responses or information referred by the TAS.

Who is affected

• Taxpayer Assistance Service
• Legal Service

Deadlines and effectivity

• Legal Service clearance: not later than 5 working days from receipt

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