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    RAMO No. 3-82

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    Agnes Bianca Mendoza
    This document outlines procedures for issuing a subpoena duces tecum when taxpayers refuse to cooperate and make their accounting records available for tax audits. It instructs revenue examiners to first request records in writing and document follow-up requests and explanations. If taxpayers still do not comply, examiners should submit a report and the case will be transferred to legal offices to issue a subpoena or take the case to court. The goal is to more effectively deal with non-cooperative taxpayers and avoid unnecessary delays to tax investigations.

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    RAMO No. 3-82

    Uploaded by

    Agnes Bianca Mendoza
    354 views2 pages
    This document outlines procedures for issuing a subpoena duces tecum when taxpayers refuse to cooperate and make their accounting records available for tax audits. It instructs revenue examiners to first request records in writing and document follow-up requests and explanations. If taxpayers still do not comply, examiners should submit a report and the case will be transferred to legal offices to issue a subpoena or take the case to court. The goal is to more effectively deal with non-cooperative taxpayers and avoid unnecessary delays to tax investigations.

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    This document outlines procedures for issuing a subpoena duces tecum when taxpayers refuse to cooperate and make their accounting records available for tax audits. It instructs revenue examiners to first request records in writing and document follow-up requests and explanations. If taxpayers still do not comply, examiners should submit a report and the case will be transferred to legal offices to issue a subpoena or take the case to court. The goal is to more effectively deal with non-cooperative taxpayers and avoid unnecessary delays to tax investigations.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    354 views2 pages

    RAMO No. 3-82

    Uploaded by

    Agnes Bianca Mendoza
    This document outlines procedures for issuing a subpoena duces tecum when taxpayers refuse to cooperate and make their accounting records available for tax audits. It instructs revenue examiners to first request records in writing and document follow-up requests and explanations. If taxpayers still do not comply, examiners should submit a report and the case will be transferred to legal offices to issue a subpoena or take the case to court. The goal is to more effectively deal with non-cooperative taxpayers and avoid unnecessary delays to tax investigations.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    July 26, 1982

    REVENUE AUDIT MEMORANDUM ORDER NO. 3-82

    SUBJECT : Procedure for Issuance of Subpoena Duces Tecum

    TO : All Internal Revenue Officers and Others Concerned

    1. Background
    1.1 The investigation of tax cases is sometimes unnecessarily delayed due
    to non-cooperation of taxpayers in making available their books of
    accounts and other accounting records for inspection,
    notwithstanding the following legal requirements: casia

    1.11 Section 324 of the tax Code which provides that " . . .
    Examination and inspection . . . shall be done in the taxpayer's
    office or place of business or in the office of the BIR . . .";
    1.12 Section 20 of the Bookkeeping Regulations (Rev. Reg. No. V-1)
    which provides that ". . . All books, registers and other records,
    and vouchers and other supporting papers required by these
    regulations shall be kept at all times at the place of business of
    the taxpayer, subject to inspection of any internal revenue
    o cer, and upon demand, the same must be immediately
    produced and submitted for inspection."
    1.2 In order to deal more effectively with taxpayers who refuse to cooperate,
    the following audit procedures shall be followed. cd

    2. Audit Procedure
    2.1 The Revenue Examiner shall request the taxpayer, in writing , to make
    available for inspection, the pertinent books of accounts, accounting
    records and particular or speci c documents indicating therein the
    time and date within which these records should be made available.
    2.2 The duplicate copy of this written request, duly acknowledged/received
    by the taxpayer or his authorized representative shall form part of the
    docket of the case.
    2.3 If on the appointed time and date the requested records and/or
    documents are not presented, an explanation for such delay shall be
    sought and the Examiner shall again request in writing as to when he
    wants the records de nitely presented, a date which should be
    reasonable enough in order not to prejudice the government interest.
    2.4 If the taxpayer fails further to present the required records at
    subsequent appointed date, the Examiner should request an
    explanation in writing to be signed by the taxpayer or his authorized
    representative as to why the desired records are not still available. aisa dc

    CD Technologies Asia, Inc. © 2018 cdasiaonline.com


    2.5 Memorandum of Interview —
    2.51 During all the stages of the above proceedings a memorandum
    of interview (an informal note or instrument embodying
    something that a person desires to x in memory by the aid of
    written word) must be promptly prepared, signed and dated by
    the Examiner, indicating therein the date, time, place and
    persons present as well as what transpired.
    2.52 Since the memorandum of interview may be used in the event of
    a trial, the Examiner should con ne the memoranda to the facts
    developed in the interview, and should avoid opinions,
    conclusions and other extraneous matters.
    2.6 The Examiner in consultation with his supervisory o cials shall then
    submit a written report, pinpointing the particular records not made
    available to him, the responsible o cers liable, and the facts relating
    to the unnecessary and/or unreasonable delay in his investigation. cdt

    3. Transfer of the Case to the Legal Office


    3.1 The Division Chief or Revenue District O cer shall then forward the case
    to the Chief, Prosecution Division or Chief, Legal Branch, as the case
    may be, for issuance of the Subpoena Duces Tecum or ling the case
    in court if warranted under the circumstances.
    3.2 If a Subpoena Duces Tecum is issued and the taxpayer complies to its
    terms, these records shall be referred back to the assessing unit for
    continuation of the delayed investigation. cda

    RUBEN B. ANCHETA
    Acting Commissioner

    CD Technologies Asia, Inc. © 2018 cdasiaonline.com

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