Amendments to BIR Subpoena Duces Tecum Guidelines

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BIR REVENUE MEMORANDUM ORDER NO. 8-2014: Amendments to BIR Subpoena Duces Tecum Guidelines

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Title Source: Supreme Court: Amendments to BIR Subpoena Duces Tecum Guidelines

Law: Bir Revenue Memorandum Order No. 8-2014

Decision Date: Jan 29, 2014

This memorandum amends the guidelines for issuing and enforcing Subpoenas Duces Tecum, streamlining the process for compliance and prosecution of non-compliance cases by specifying the roles of various revenue officers and establishing clear procedures for service and documentation.

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