Title
Supreme Court
BIR Guidelines on Subpoenas Duces Tecum
Law
Bir Revenue Memorandum Order No. 10-2013
Decision Date
Apr 17, 2013
The BIR Revenue Memorandum Order No. 10-2013 establishes revised guidelines for the issuance and enforcement of Subpoenas Duces Tecum, detailing procedures for obtaining tax-related information and prosecuting non-compliance to ensure effective tax administration.

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