Summary
RMO No. 59-2022 sets the guidelines and procedures for fuel testing under Section 148-A of the NIRC, as amended by RA No. 10963 (TRAIN Law), and DOF Joint Circular No. 001.2021 on the Fuel Marking Program.
Key points
- BIR Field Inspection Unit. The Unit has two Teams, with the DCIR 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 and BOC. Random field and confirmatory testing is covered by Mission Orders and done together with authorized Bureau of Customs (BOC) officers under DOF Joint Circular No. 001.2021 dated February 1, 2021. The DCIR-Operations Group, ACIR LTS or the concerned Regional Director signs the MO.
- Which Team acts. If the subject is a registered Excise Large Taxpayer under the LTS, Team I performs the activity. If the owner or possessor falls under a Revenue Region, Team II does.
- Time limits. Requests from the BOC for random field and confirmatory testing are acted on within five (5) days from receipt. Legal issues go to the Law & Legislative Division or the Regional Legal Division, and are resolved within fifteen (15) working days from receipt of the referral.
- Secretariat. A Secretariat of personnel from the ODCIR-OG assists the Teams, with duties stated in the Order.
Who is affected
- BIR Field Inspection Unit members
- Registered Excise Large Taxpayers and other persons subject to fuel testing
Deadlines and effectivity
- BOC requests: acted on within five (5) days
- Legal issues: resolved within fifteen (15) working days
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.