Question & AnswerQ&A (BIR REVENUE MEMORANDUM ORDER NO. 8-2014)
The primary purpose of BIR Revenue Memorandum Order No. 8-2014 is to amend portions of the guidelines and procedures in the issuance and enforcement of Subpoenas Duces Tecum (SDT) and the prosecution of cases for non-compliance therewith as originally set forth in Revenue Memorandum Order No. 10-2013.
The issuance of a Subpoena Duces Tecum shall be requested from the Assistant Commissioner, Enforcement and Advocacy Service for the National Office; Assistant Commissioner, Large Taxpayers Service for taxpayers under the Large Taxpayers Service jurisdiction including LTDOs; Revenue Regional Directors for Regional Offices; or any other officer duly delegated by the Commissioner.
Upon receipt, the authorized officers must evaluate the request within two working days and either: a) return the case to its origin for further documentation or action, or b) prepare and sign the corresponding SDT in two copies, one original to be served to the taxpayer and one duplicate attached to the case docket.
Each SDT issued should be given a serial number placed on the upper right portion of the document, following the format: Office Code - Year of Issuance - Series Number starting from 01 for the first SDT, followed by sequential numbers for subsequent SDTs, using prescribed Office Codes under existing issuances.
The SDT must be served through personal service by delivering a copy personally to the taxpayer at his registered or known address or wherever he may be found. The SDT should first be served at the registered address before being served to the known address, or served simultaneously to both.
The server mentioned in the procedures (paragraph 3.10) must accomplish the bottom portion of the SDT and prepare a written report under oath before a Notary Public or authorized person, stating the manner, place, date of service, name of the person or entity who received it, and other relevant information.
The registry receipt issued by the post office or the official receipt issued by the professional courier company containing sufficiently identifiable transaction details will serve as sufficient proof of mailing and must be attached to the case docket.
If there is no submission or incomplete presentation of required documents, the issuing office must forward the case to the Prosecution Division at the National Office or the Legal Division at the Regional Office to file a case against the individual who disobeyed the SDT.
The assigned action lawyer shall request a conference with the concerned revenue officers, which must be scheduled on the fifth working day from the date set for compliance with the SDT, and work jointly with the officers to document and gather evidence for criminal prosecution.
The Order took effect immediately upon issuance on January 29, 2014.