July 24, 1990

REVENUE MEMORANDUM ORDER NO. 35-90

Subject : Prescribing Additional Guidelines in the Issuance and Enforcement of Subpoena Duces Tecum

To : All Internal Revenue Officers and Others concerned

I. Background
Revenue Audit Memorandum Order No. 3-82 dated July 26, 1982 outlines the audit procedure to be followed in
documenting non-cooperation of a taxpayer in respect to the production or presentation of his books of accounts and
other accounting records for inspection, preparatory to the transfer of the case to the Legal Service for issuance of a
subpoena and/or enforcement thereof by legal action. However, RAMO No. 3-82 fails to lay the guidelines for the
actions to be taken subsequent to such transfer.

II. Objective
This Order seeks to define the sequential actions to be undertaken in the enforcement of the visitorial power vested
upon this Bureau with respect to the books of accounts and other accounting records of a taxpayer as well as the
power of the Commissioner of Internal Revenue to implement the provisions of Section 7 of the National Internal
Revenue Code, as amended.
III. Form
To achieve uniformity in the subpoenas hereinafter to be issued, there is hereby adopted a revised form to be known
as BIR Form No. 1915 and captioned "SUBPOENA DUCES TECUM",

IV. Guidelines and procedures

A. Transfer of Case to Legal Service

After compliance with the audit procedures outlined in paragraph 2, subparagraphs 2.1 to 2.6 of RAMO No. 3-82, the
revenue official concerned shall transfer the records of the case to the Prosecution Division or Legal Branch, as the
case may be, under an appropriate covering communication recommending the issuance of a subpoena, clearly
setting forth the following information:
1) The name(s) and address(es) of the individual(s) who has/have control or custody over the books of
accounts and other accounting records to be examined;

2) A particular but concise description of such books, records to be examined; cdasia

3) The taxable year involved.

B. Processing of Recommendations for Issuance of Subpoena

The Prosecution Division or Legal Branch concerned shall evaluate the recommendation for issuance of subpoena
within two (2) working days from receipt and may take the following alternative actions:

1) Return the case to its origin for further documentation or action;

2) Prepare the corresponding subpoena in three copies for initial and/or signature of the officials concerned,
the distribution of which shall be as follows:

Original - to be served to the taxpayer

 Duplicate - attached to the docket of the case under audit

Triplicate - action lawyer file

B. Signatories
For control and monitoring purposes, only the following revenue officials are hereby authorized to issue subpoenas,
to wit:

1) National Office

a. Assistant Commissioner, Legal Service

2) Regional Office

a. Director, or in his absence, the

b. Assistant Director

This does not however preclude the Commissioner and Deputy Commissioners to exercise their authority under the
National Internal Revenue Code to issue subpoena in appropriate cases.
D. Service

1) By Whom Served
Ideally, the service of the subpoena should be effected by the revenue officers assigned to investigate the
case. However, such service may be made by any internal revenue officer authorized for the purpose.
2) How Service May Be Effected

a. The subpoena shall be served by handing the original copy thereof to the individual named therein in
person, or, if he refuses to receive it, by tendering it to him witnessed by another revenue officer
accompanying the server.
b. If personal service can not be made, service may be effected by: acd
1) Leaving a copy of the subpoena at the taxpayer's dwelling place or residence with some person of
suitable age and discretion then residing therein; or
2) Leaving the copy at taxpayer's office or regular place of business with some competent person in charge
thereof.
3) In both situations, the leaving of the copy of the Subpoena with a competent person and or person of
sufficient discretion should be witnessed by another revenue officer accompanying the server.

3) Proof of Service
Aside from accomplishing the bottom portion of the subpoena, the server shall make a written report setting
forth the manner, place and date of service, the name of the person who received the same and such other
relevant information. In case of constructive service, the personal relationship and/or official capacity, if any,
of the person receiving should be indicated.

V. Remedies to Enforce Compliance

Where the taxpayer fails, refuses or neglects to comply with the commands of the subpoena, he may be proceeded
against by:
A. Filing a criminal case for violation of Section 7 , in relation to Sections 17 and 265 of the Tax Code, as
amended; and/or casia

B. Initiating proceedings for indirect contempt under Section 3(f), Rule 71 of the Revised Rules of Court.

VI. Repealing Clause

All other orders or parts thereof, which are inconsistent herewith are hereby repealed or revoked accordingly.

VII. Effectivity
This order shall take effect immediately.

(SGD.) JOSE U. ONG

Commissioner of Internal Revenue