RMO No. 26-2024 — Amending certain provisions of RMO No. 16-2023, prescribing supplemental guidelines and procedures on the implementation of RMO No. 40-2022

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE 4

National Office Building Quezon City 2024

REVENUE MEMORANDUM ORDER NO.0 2_6_- 2 0 2 4

TO All Internal Revenue Officers, Officials and Others Concerned

SUBJECT Amending Certain Provisions of RMO No. 16-2023, Prescribing

Supplemental Guidelines and Procedures on the Implementation of Revenue Memorandum Order (RMO) No. 40-2022

. BACKGROUND

Given the escalating enforcement efforts against the illicit trade of various articles such as cigarettes, vape products, perfumes, toilet waters, sweetened beverages, and other goods subject to excise tax, resulting in frequent confiscations, it is essential to establish guidelines governing the leasing of storage facilities. The continuous infiux of confiscated items necessitates decongesting the BIR premises currently serving as storage spaces.

Consequently, the need to lease out storage facilities presents a solution to ease the burden on existing spaces, ensuring efficient resource management and enhancing the effectiveness of enforcement operations.

HI.OBJECTIVES

This Order is hereby issued to amend certain provisions of RMO No. 16-2023.

HHI.AMENDMENTS

The provisions under "IV. POLICIES AND PROCEDURES SUPPLEMENTING RMO NO. 40-2022" shall be amended as follows:

" 7. Turnover of Apprehended Items to the BIR Storage Facility

7.1. xX

7.2. xxx

7.3. xxx

7.4. xxx

7.5. xxx

The storage facility shall be designated by either ACIR, LTSIACIR...EAS Regional Director, in their capacities as Team Head/s of the concerned BIR Strike Team.

The Large Taxpayers Service and Regional Offices may initiate the lease of a storage facility, in accordance with the 2016 Revised Implementing Rules and Regulations_of Republic_Act No. 9184._otherwise known as the Government Procurement Reform Act. "

IV. REPEALING CLAUSE

hereby repealed, modified, or amended accordingly. All orders and other issuances and/or portions thereof inconsistent herewith are

V EFFECTIVITY

This Order shall take effect immediately upon approval

ROMEOL MAGUI JR

Bissioner of Internal Revenue

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