QuestionsQuestions (BIR REVENUE MEMORANDUM ORDER NO. 46-2011)
To prescribe the policies, guidelines, and procedure for (1) filing confidential information, (2) investigating cases arising from such filings, and (3) processing claims for informer’s reward, in relation to the implementation of RR No. 16-2010.
The Special Investigation Division (SID) of the respective Revenue Region.
The SID, through the Regional Director, must submit a progress report to the Deputy Commissioner for Legal and Inspection Group.
The Deputy Commissioner for Legal and Inspection Group may re-assign the case to the National Investigation Division if warranted under the circumstances.
The recommendation for approval/denial forwarded by the Regional Director to the Deputy Commissioner for Legal and Inspection Group may be further forwarded by the latter to the Assistant Commissioner for Enforcement Service.
To evaluate the claim for reward and make a recommendation for approval or denial, consistent with the procedures under RR No. 16-2010 as implemented by RMO No. 46-2011.
Strict compliance is enjoined; any violation is treated as an administrative infraction.
The corresponding penalty as provided under the Updated Code of Conduct.
No. The text states that RR No. 16-2010 is prospective, so confidential information filed prior to RR No. 16-2010’s effectivity is processed under the prior rules (Revenue Administrative Order No. 11-2009).
It should be processed by the Law division pursuant to the provisions of Revenue Administrative Order No. 11-2009.
The claim for informer’s reward relevant to such earlier filings shall be processed by the Law division under Revenue Administrative Order No. 11-2009.
It revokes, modifies, or amends any provision of any order or pertinent issuance inconsistent with RMO No. 46-2011.
It takes effect immediately.
Revenue Regulations No. 16-2010.
Section 16 of RR No. 16-2010.
The National Investigation Division.