Summary
RMO No. 40-2022 sets guidelines for enforcement operations, forfeiture and prosecution of cases on unlicensed, illicit or unauthorized production, importation, sale or possession of articles subject to Excise Tax.
Key points
- Covered items. The Order covers excise articles, their raw materials, packages and production machinery. It also covers unlicensed use or possession of false, counterfeit, restored or altered BIR internal revenue stamps, labels or tags.
- BIR Strike Group. The Group has two Teams, with the Deputy Commissioner of Internal Revenue, Operations Group as over-all head. Team I handles Large Taxpayers and Team II handles Non-Large Taxpayers under the concerned Regional Director.
- Mission Orders. All surveillance and enforcement activities are covered by Mission Orders signed by the DCIR Operations Group, the ACIR LTS or the concerned Regional Director. Copies go to the revenue officers, the investigating office, the issuing office and, for overt surveillance, the taxpayer.
- Covert and overt surveillance. Covert surveillance is used first to find reasonable ground to believe there is a violation of the NIRC or its rules. Subjects often come from confidential information, complaints or referrals from agencies such as BOC, NBI, PNP, NTA and LGUs.
Who is affected
- Persons dealing in articles subject to Excise Tax without license or authority
- BIR Strike Group members
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.