BIR Guidelines on Subpoenas Duces Tecum

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BIR REVENUE MEMORANDUM ORDER NO. 10-2013: BIR Guidelines on Subpoenas Duces Tecum

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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.

subpoena

tax compliance

internal revenue

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