RMO No. 42-99: Delegates the authority of the Commissioner of Internal Revenue to verify or certify pleadings to be filed in court by the BIR to the Deputy Commissioner, Legal and Enforcement Group, in the absence of the Commissioner

Summary

RMO No. 42-99 delegates to the Deputy Commissioner, Legal and Enforcement Group, the Commissioner’s authority to verify or certify pleadings the BIR files in court, in the absence of the Commissioner.

Key points

1. Delegated authority. In the Commissioner’s absence, the Deputy Commissioner, Legal and Enforcement Group verifies or certifies the BIR’s court pleadings.

Deadlines and effectivity

• Applies in the absence of the Commissioner

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