BIR Guidelines on Subpoenas Duces Tecum

BIR Form No. 0713 is mandated for all SDTs issued.
Each SDT must have a serial number following a prescribed format including office code, year, and series number.

Covers persons liable for tax, required to file returns, officers/employees of such persons, custodians of relevant accounting records.
Extends also to third parties, including government offices, agencies, instrumentalities, Bangko Sentral ng Pilipinas, and GOCCs.

Initial written notice given by relevant revenue office heads or delegated officers requesting information or documents.
If information is not provided or is incomplete, a Memorandum Report is prepared to request an SDT issuance.
Requests for issuance are made through designated offices depending on jurisdiction—National Office, Large Taxpayers Service, Regional Offices.
Evaluation of SDT requests must occur within two working days with possible outcomes including returning the case for more action or preparing the SDT.

SDTs are issued to tax liable persons or third parties holding relevant records.
In cases involving corporations or government agencies, SDTs are served to responsible officers or heads.
SDTs indicate compliance date which is 14 days from issuance and specify time and venue during regular business hours.
Service is primarily personal; if impractical, substituted service or mailing is allowed, with attendance of barangay officials and witnesses for documentation when necessary.
Various formalities such as sworn reports by servers and record keeping of service details are required.

Revenue officers must be present during scheduled compliance to verify completeness of submitted records.
Submitted documents are consolidated with case records; non-compliance may lead to administrative liability.
Conferences between legal officers and revenue officers are convened for documenting evidence when compliance is lacking.
Payment of administrative penalties does not excuse non-compliance.

Within seven working days from conference, letter-complaints for criminal prosecution under Section 266 (Failure to Obey Summons) of the NIRC are prepared and routed for approval.
Corporations are also liable under Section 256 for corporate penal liabilities.
Revenue officers with personal knowledge of non-compliance serve as complainants.
Region-based and group-specific officers sign the complaints as per delegated authority.
Filed complaints proceed to the Office of the Prosecutor with jurisdiction.

Once complaints are filed under Section 266, no Bureau officer may withdraw or dismiss the case even if documents are later submitted.

All inconsistent prior issuances or provisions are revoked or amended accordingly.
The Order takes immediate effect upon issuance.