Guidelines and Procedures in the Issuance and Enforcement of Subpoenas Duces Tecum (SDT) and the Prosecution of

Cases for Non-Compliance 1

Coverage:
a. Person liable for tax/required to file a return/any officer or employee of such person or any person having
possession, custody or care of books and records
b. Any person other that the one subject to audit or investigation or from the govt.
1. Written notice to provide information required to persons stated above
a. Head of RDO/division concerned or any other officer duly authorized by CIR
2. Request for issuance of SDT if written notice not complied with/incomplete records given
a. Rev. Officer concerned conducting investigation
b. State facts and specific documents not available and the TP or 3rd person liable
c. Submitted to appropriate assistant commissioner/revenue regional director/other officer duly delegated by
CIR
3. Issue SDT - If request found meritorious
a. Requiring appearance and submission before the person who made the request at an appointed time, date,
and place
i. Revenue officer must be present at the scheduled date and time, otherwise administratively liable
b. Must be complied with on the 14th day from the date of issuance of SDT
c. Service of SDT within 3 days from receipt
i. Personal service
ii. If not practicable, substituted service or by mail
4. Written report to the issuing office
a. By RO
b. Stating whether complied, not complied with, or incomplete
5. Non-compliance/incomplete
a. Action lawyer shall request the concerned RO for a conference on the 5th working day from the date set for
compliance with SDT
b. Action lawyer shall present letter-complaint addressed to the Office of the Prosecutor recommending criminal
prosecution within 7 working days from conference
i. Together with complaint-affidavit and supporting evidentiary documents properly marked
1. Affiant shall be the RO who has personal knowledge of non-compliance
ii. Routed to the appropriate office/s for review and signature
6. Once letter-complaint and complaint-affidavit filed, no BIR prosecuting officer shall withdraw or dismiss the case, even
if the documents are subsequently dismissed

1
Revenue Memorandum Order 10-2013 (April 17, 2013)