RMO No. 22-2022 — Amends certain provisions of RMO No. 9-2022 (Use of Video Conference Hearing as Alternative Mode to Face-to-Face Formal Investigation/Hearing for Administrative Cases, amendment to RMO No. 19-2011) Digest | Full Text

BUREAU OF INTERNAL REVEENUb REPUBLIC OF TIfi PHILIPPINES DEPARTMENT OF FINANICE ,i ft1 t AL BUREAI] OF INTERNAT RE\IENUE -lfv L]D RECORDS trtcT' DI VISI ON pR 0 4 2022 REVENUE MEMORANDUM ORDER NO. AA-AO AA SUBJECT Amending certain provisions of RMO No. 9-2022 (Use of Video Conference Hearing as Alternative Mode to Face- TO to-Face Formal Investigation/Hearing for Administrative Cases, Amendment to RMO 19-20111 i . : All Officials and Employees of the Bureau of lnternal Revenue and Others Concerned I. BACKGROUND Revenue Memorandum Order (RMO) No. 9-2022 dated January 21, 2022,.Use of Video Conference Hearing as Alternative Mode to Face-to-Face Formal lnvestigation/Hearing for Administrative Cases, Amendment to RMO 19-2011', was issued to amend RMO 19-2011 (Promulgation and lmplementation of the Revised Rules of Procedure in the lnvestigation / Hearing of Administrative Cases), and adopt an alternative mode of conducting formal inVestigation / hearing oi administrative cases. ll. OBJECTIVE This Order is issued to amend certain provisions of RMO 9-2022 lo provide additional procedures and guidelines, as wellas the inclusion of specific platform/s that are allowed to be used. III. AMENDATORY PROVISIONS A. ltem lll shall be amended and read as follows: ,,III. COVERAGE AND DIGITAL PLATFORM USED A. APPLICABILITY OF VIDEO CONFERENCE HEAR'NGS 1. The PAD mav order motu proprio the conduct of a video conference hearino in the followinq instances: a. Acts of God, such as tvphoons, floods, earthquakes, or other unforeseen events, and human-induced events. such as fires, strikes,lockdowns, those which l,; ,ii .i !7 i irt\ t.-,?.rr ii.tr!li;! ir ".ti" APII fi 4 2*? ir q.

Amendments on certain provisions of RMO 9-2A22 Video Conference Hearings limit phusical acgess to the venue of hearinos, and gthgr instances oosin,q threats to the securitv and safelv.thereof : b. Periads of oublic emerqencies officiallv declared _bv the c.oncerned aqencv gf the qovernment: c. The inabilitv or difficultv of a litisant, witnes,s or counsel to phvsicallv appear in hearinas due to s-ecufitv risks in llis or ,her transport in qoinq to and from the venue of hearinos. real and annafent danaer to his or her life, securitv or safetv, serious health concerns. vulnerabilitv of the witness due to aqe. phvsical conditign. disa,bilitv, or the fact that he or she is a victim of a sexual o.ffense or domestic violence: and d. When, based on the sound iudsment of the assioned Hearinq Officer. there are compellinq reasons that iustifv the resort to videog,onferencino. B, VIDEOCONFERENCING INITIATED BY MOTION 1. The respondent or his/her counsel, or the orosecutor mav, bv motion. resugst that the oroceedinos be conducted throuqh the said alternative mode, statino therein the followino: a. Grou,nds heino invoked bv the movant: b. Evidence to sunrort such orounds: c. Exoected location of the resoondent: d. Names of witnesses to be presented a$d their exoected location: and e. E-mail addresses of the concerned parties. their counsel, and the witnesses to be presented. And a statement thatthe movant and the intended witnesses aretechnicallv readv to pafticipate in the videoconferencino. The motion shall be filed throuqh e-mail and/or personallv with the PAD. servinq a copv on the adverse litiqant bv the same means, at least ten fl01 calendar davs before the scheduled hearinq dates. 2. The respondent-movant. or the prosecutor shall file, throuoh e-mail and/or personallv, its comment or opposition to the motion within five (51 calendar davs from receipt of the motion. BUREAU fBlfEnurL ,rEvE NUE W 'i [.0A: f0il0i.) 7r:?'l m Rr"r RECORDS turcT, Dtvt$ts ru

Amendments on certain provisions of RMO 9-2022 Video Conference Hearings With or without the comment of the respondent-movant or prosecutor. the assiqned Hearina Officer shall resolve the motion within five (51 calendar davs before the scheduled video conference hearinq bv issuino an order that will be served through e-mail containinq the followinq matters: a. the date, time and log-in credentials of the platform to be used.' b. the names of the witnesses to be presented: c. participant; d. tthheeexspoefcttwedarleocoatrionploaftfeoarcmh for the to be used videoconferencinq: e. the e-mail addresses of the participants as reflected in the case docket. to be used for the purpose of the videoconferencino. with notice that said e-mail addresses are deemed valid unless the concerned participants inform the court of anv chanqes thereto at least three (31 calendar davs before the scheduled video conference hearinq: t. that all details and information used to gain access to the proceedinqs shall be treated with strict confidentialitv. as anv unauthorized sharinq of said details without proper authoritv shall be dealt with accordinqlv based on the Data Privacv Act: and g. such other matters as mav be necessaru to define the parameters of the videoconferencinq. The order, aside from the date, time and loa-in credentials, shall likewise include the link of the video conference hearing if served throuqh e-mail. 3. The participants shall notifu the Hearinq Officer ihrouqh e- mail, confirminq and acknowledqinq receipt of the order. C. PLATFORM Formal investigation/hearing via video conference shall only use the officiallv provided Zoom, or MS Teams application, or anv such licensed video conferencinq application as officiallv autharized bv the BIR lnformation Svstems Group to host such hearinqs. The Hearing Officer shall a/so utilize, as electronic means. the official e-mail accounts or authorized BIR webmails." B. ltem V - PRELIMINARY NOTICE OF HOLDING HEARINGS is hereby amended as follows: ,,V, SUBPOENA AND A'OTICE OF HEARING BI,'REAU OF ,: -F rt : Pnf,

Amendments on certain provisions of RMO 9-2022 Video Conference Hearings 1) The assiqned Hearins Officer shall host the hearinqs held via the officiallv provided Zoom, or MS Teams application, or anv such licensed video conferencinq application as officiallv authorized bv the BIR lnformation Svstems Group. 2) lf resort to video conference heartnq was based on the initiative and sound iudqment of the assiqned Hearina Ofticer, the subpoena and notice of hearinq, aside from the date, time and venue of hearinq. shall also state the official e-mail account or authorized BlRwebmail for communication pumoseq and loq-in credentials of the platform to be used. The respondent or prosecutor shall be required to provide the assiqned Hearinq Officer of the pertinent information needed such as, but not limited to. the names of the p a rti c i p a nts with co rrespo n di n o * m ai I ad d resses. i n c I u di n q their witnesses. 3) Althotloh the hearinqs shall not be conducted via videoconferencing, the suhnoena and nolice of hearina shall exnresslv state, that the pafticioants and their witnesses mav resort to such alternative mgde and allow them to aooear from remote locations usina the authorized platforms, where issues of safetv and health orotocols are involved or when travel or movement is restricted bv reason of official ouidelines issued bv the lnter-Aoencv Task Force for the Manaqement of Emerginq lnfectious Diseases (IATF- ElDt. includino those instances covered under ltem lll (Ar. 4) Proof of receipt of notification email/s shall be nroperlv recorded and included in the case docket. , C ltem Vi shall be "CONDUCT OF HEAR'A'GS" D. ltem Vll shall be "PRESE TIATION OF EVIDENCE" and read as follows. ''VII. PRESENTATION OF EVIDENCE 1. Documentaru evidence. including attachments thereto, affidavits and other relevant pieces of evidence, unless alreadv part of the records of the case. shall be filed and served at least three (31 calendar days prior to the scheduled videoconferencinq. BUREAU OF I N T ,R EVENUE NAL t Tn\Trui}" -"J. IlKilllrll H,rl Arr, 't {:r .r] rt { I \4 br J r Tl$ ll\\ {l [0:c)o fr lIuJ-E-VTA RECORDD)S M IJ T. D IV ISION

Amendments on certain provisions of RMO 9-2A22 Video Conference Hearings Purinq the..yideo hearino conference, the presidinq Hearino Ofticer mav direct a rgsnondent or his/her counsel. or the pro,secutor to share documentarv evidence on-screen for purposes of markinq. aut?enticalinq and presentinq. Should the exhibition, examination or viewins of the documentarv evidence be rendered impossible, insuff or difficult bv the limitations al lhe plattorm or for so compellina reasons, in-court hearinqs mav instead be ordered hv the assiqned Hearinq Officer for the purpose of presentinq or completinq the testimonv of a witness. E. ltem Vlll shall be read as: ''VIII. TECHNICAI SUPPORT 1) x x x. 2) x x x. s) Hearing Officers of PAD are advised to familiarize themselves of the videoconference procedures using the officiallv provided Zoom. or MS Teams application, or ?ltv such licensed video conferencina anptication as officiallv authorized bv the BIR lnformation Svstems Groun and enlist the support of NMTSD in the conduct of actu al demon strations, 4) ln the evenlthat network issues or similar oroblems occur, the Network Manaqement and Technical Suoport Division NMTSDT shall be notified for technical assistance. D Item Vll shall be amended and read as: ,'IX, RECORDING OF HEAR"VGS 1) The proceedings shall be recorded by the Hearing Officer using the officiallv provided Zoom, or MS Teams annlication, or anv such licensed video conferencinq an^tication as officiallv authorized bv the BIR lnformation Svstems Grou^ The Hearinq Officer shall likewise save a copv of these video recordings i! a stqrao,e dfive f_or filina pur^oses which shall form pa,rt of the records " 2) xxx ffirrow E EVT. s) xxx 4) xxx fffli v tsl( NECORDS

{' CI AVimdeeondCmoennfetsre"n@ce -Haeianrinpgrsovisions of RMo 9-2022 [:i7 IV. REPEALING CLAUSE All revenue issuances or portions thereof inconsistent herewith are hereby revoked and/or amended accordingly. V. EFFECTIVITY This Order takes effect immediately. N CAESAR R. DULAY 7 Commissioner of lnternal Revenue 'rrr 0sl 4s 4 L-2t BUREAU OF INTERNAL REVE NUE l: frl",H i.t 'li;'i,:, ]} RECORDS MGT, DIVISIO N