RMC No. 33-2023 — Clarifies the issuance and enforcement of Subpoena Duces Tecum

BUREAU OF INTCQNAL REVENUE

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City RECORDS MGT. DIVIStON MAR 1 -7 2023 2:05PM U Y}

REVENUE MEMORANDUM CIRCULAR (RMC) NO.33 - 2023

SUBJECT Clarification in the Issuance and Enforcement of Subpoena Duces

Tecum

TO All Internal Revenue Officers, Emplovees and Others Concerned

I BACKGROUND

the Commissioner of Internal Revenue with the authority to obtain information, summon and Section 5 of the National Internal Revenue Code of 1997, as amended (Tax Code), vests

Hiability, or simply in evaluating tax compliance. examine, as well as take testimony of persons in ascertaining the correctness.of any return.or in determining the liability of any person for any internal revenue tax, or in collecting any such

No. 10-2013,1 as amended by RMO No. 8-2014.2 issuances to properly implement Section 5 of the Tax Code, such as the issuance and enforcement of a Subpoena Duces Tecum (SDT) under Revenue Memorandum Order (RMO) The Bureau of Internal Revenue (BIR or the Bureau) had issued several revenue

taxpayers in general. governing the issuance and enforcement of SDTs is focused on taxpayers under audit or investigation who failed to comply with the written notice for information or relevant records. These guidelines and procedures, however, also cover the assessment of tax compliance of However, the Bureau notes that the application of the current guidelines and procedures

as authorized under Section 5 of the Tax Code. also apply in the monitoring and verification of taxpayers' compliance with relevant tax laws, Thus, this Circular is issued to clarify that the issuance and enforcement of SDTs shall

H. CLARIFICATION

The guidelines and procedures set forth in RM0 No. 10-2013, as amended. shall alsc

return. material in evaluating tax compliance of taxpayers who is liable for tax or required to file a tax apply in the examination of any book, paper, record, or other data which may be relevant or

2 Amendments to RM0 No. 10-2013 dated April 17, 2013 on Revised Guidelines and Procedures in the Issuance and Enforcement of Subpoenas Duces Tecum and the Prosecution of Cases for Non-Compliance Therewith. Cases for Non-Compliance Therewith. 1 Revised Guidelines and Procedures in the Issuance and Enforcement of Subpoenas Duces Tecum and the Prosecution of

Commissioner to aid in the monitoring and verifying the tax compliance of taxpayers: Division/Regional Investigation Division concerned or any other officer duly delegated by the Office/Large Taxpayers Audit Division/Large Taxpayers District Office/National Investigation The following guidelines may be utilized by the Head of the Revenue District

1. For registered taxpayers, their tax compliance may be evaluated through the

examination of the following documents, to wit:

b. a Issuance of sales invoices or official receipts Payment of annual registration fee (ARF)

C Keeping of books of accounts d. Timely filing of requisite tax returns and the payment of taxes due thereon e Withholding of tax on income payments subject to withholding and the timely

f. Filing of required information returns, such as the summary list of sales/purchases remittance of tax withheld

g. Other data which may be relevant or material in making such inquiry or existing revenue issuances, whenever applicable (SLSP), annual alpha list of payees, etc. on or before the due dates prescribed by law

2. For unregistered taxpayers, the concerned office shall notify them to register and pay voluntarily any unpaid taxes due on past transactions. In case of failure to register and/or Investigation Division or National Investigation Division for the conduct of preliminary investigation in preparation for the filing of a Run After Tax Evaders (RATE) case and/or for other tax enforcement actions, as may be warranted. pay the tax obligations, the concerned office shall endorse the case to the Regional

No. 10-2013, as amended, must still be strictly observed by all concerned in compelling taxpayers to submit or otherwise present the required books, records and documents. The procedures for the issuance and enforcement of SDTs, as prescribed under RMO

possible. All revenue officials concerned are enjoined to give this Order as wide a publicity as

This Circular takes effect immediately

BUREAU OF INTERNALREVENUE

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Records Mgt. diviSioN 2:05 PM MAR 1 7 2023 F RO Missioner of Internal Revenue 005005

KI - CDM

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