Evaluation and Issuance Procedure for SDTs
- The receiving official must evaluate the SDT request within two working days.
- Possible actions include:
- Returning the case for further documentation or action.
- Preparing and signing the SDT in duplicate; original for service to the taxpayer, duplicate for the case docket.
Serial Number Assignment of SDTs
- Each issued SDT will have a serial number placed at the upper right corner.
- Format: Office Code - Year of Issuance - Series Number, starting at 01.
- Office Codes follow those prescribed in existing issuances.
Service of SDTs
- SDTs shall be personally served to the taxpayer at either:
- The registered address.
- Known addresses (business premises or residence).
- Priority: serve at the registered address first before known addresses, or simultaneously to both.
Requirements for Proof of Service
- The server must complete the acknowledgment section of the SDT.
- A written affidavit under oath must be submitted detailing:
- The place, manner, and date of service.
- Name of the receiving person (including barangay officials or courier companies).
- Any other relevant information.
- Postal registry receipts or courier official receipts serve as adequate proof of mailing and must be attached to the case docket.
Enforcement and Prosecution Procedures
- If the taxpayer fails to submit or incompletely presents required books and records:
- The issuing office forwards the case to the Prosecution Division (National Office) or Legal Division (Regional Office).
- The assigned action lawyer must arrange a conference with concerned revenue officers within five working days after the deadline for SDT compliance.
- Revenue officers shall collaborate with the lawyer to document evidence for criminal prosecution against the non-complying individual.
Effective Date
- This Order is effective immediately upon issuance by the Commissioner of Internal Revenue.