revenue_memorandum_order RMO No. 19-2024RMO No. 19-2024 2024-05-29

RMO No. 19-2024 — Requests data or information and/or representatives by the Legal and Legislative Division from other BIR offices in relation to Congressional/Senate hearings, agency meetings and others

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE W ge VAY 2 ) 20

National Office Building

Quezon City

MAY 2 8 2024

REVENUE MEMORANDUM ORDER NO./9-2D2/

SUBJECT Request for Data or Information and/or Representatives by the Legal and

Congressional/Senate hearings, Agency Meetings and Others Legislative Division from Other BIR Offices in Relation to

TO All Internal Revenue Officials, Employees and Others Concerned

SECTION 1. Background and Objective. -

Revenue Administrative Order No. 001-19 provides for the functions of the Legal and Legislative Division -- National Office (LLD-NO), which include the following: (i) attending

implications; (ii) preparing reports / data for submission to requesting offices; (iii) conducting studies and research on any proposed legislative measure; (iv) preparing the relevant Congressional/Senate hearings relative to proposed legislative measures with internal revenue tax

comment/recommendation/correspondence on the same; (v) coordinating with the Department of Finance and other offices. agencies and instrumentalities relative to comments/recommendations/correspondence on proposed legislative measures; (vi) representing the Bureau of Internal Revenue (BIR) during legislative hearings of bills that may have tax implications; and (vii) coordinating with the concerned offices for the implementation of the abovementioned functions.

In the performance of these functions, the action officers of the LLD-NO frequently participate in legislative hearings and meetings that tackle issues and topics which may pertain to the functions of other offices of the BIR. Congressional/Senate committees and other agencies

BIR. Additionally, the expertise of other BIR officers and the data in their custody may be needed often request data and other information that are within the custody of another office within the

measures and/or pending inquiries. in the preparation of the comment/recommendation/correspondence on proposed legislative

Therefore, this Order is being issued to aid the LLD-NO in the performance of the above stated functions and to help them in coordinating with other BIR offices.

SECTION 2. Request for Data.

concerned Regional Office, Revenue District Office, or other concerned office within the BIR hearings, meetings with other government offices, or requested by any government office, the Upon the request of the LLD-NO for any data, report or information needed for legislative

shall provide within the time requested the relevant data, report or information.

directly to the House of Representatives, the Senate, and their committees, relative to any pending legislation or inquiries through juanito.balbastre@bir.gov.ph. Further, the LLD-NO shall be copy furnished any data, report or information transmitted

SECTION 3. Request for a Representative/s.

legislative hearings or meetings with other government offices, the concerned Regional Office Upon the request of the LLD for a representative/s from other BIR offices to participate in

Revenue District Office, or other concerned office within the BIR shall provide within the time

produce and provide the relevant data or information on the matter to be discussed. requested a representative who must be competent on the topic of the hearing/meeting and can

SECTION 4. Repealing Clause. -

or modified accordingly. Any revenue issuance which is inconsistent with this Order is deemed revoked, repealed.

SECTION 5.Effectivity. -

wide publicity as possible. This Order shall take effect immediately. All concerned are enjoined to give this Order a

ROMEO v GU,JR mmissioner of Internal Revenue

K1-RPT K1-FR-23-0217

Want an analysis of this document?

Ask ASG Legal AI to summarize it, compare it with other rulings, or explain how it applies to your situation — it researches from this same library.