Group 3

RMO No.
25-2010
RMO No. 15-2010
RMO No. 24-2008
NIRC SECTIONS GROUP 3:
AMORES, PATRICIA
216220 PO, STEWART
PONTE, ISAIAH
QUISAOT, NOC
ROCKWELL, RJ
PREPARED BY:
GROUP 9
NIRC
SECTIONS
216220
NATIONAL INTERNAL
REVENUE CODE
Sec 216. Resale of Real Estate Taken for

Taxes
The Commissioner shall have charge of

any real estate obtained by the
Government of the Philippines in
payment or satisfaction of taxes,
penalties or costs arising under this
Code or in compromise or adjustment of
any claim therefore;
NATIONAL INTERNAL
REVENUE CODE

Taxes (cont.)
The said Commissioner may, upon the

giving of not less than twenty (20) days
notice, sell and dispose of the same at
public auction, or with the prior
approval of the Secretary of Finance,
dispose of the same at private sale.
NATIONAL INTERNAL
REVENUE CODE

Taxes (cont.)
In either case, the proceeds of the sale

shall be deposited with the National
Treasury, and an accounting of the same
shall be rendered to the Chairman of the
Commission on Audit.
NATIONAL INTERNAL
REVENUE CODE
Sec. 217. Further Distraint or Levy
The remedy by distraint of personal

property and levy on realty may be
repeated if necessary until the full
amount due, including all expenses, is
collected.
NATIONAL INTERNAL
REVENUE CODE
Sec. 218. Injunction not Available to

Restrain Collection of Tax
No court shall have the authority to grant

an injunction to restrain the collection of
any national internal revenue tax, fee or
charge imposed by this Code.
NATIONAL INTERNAL
REVENUE CODE
Sec. 219. Nature and Extent of Tax Lien
If any person, corporation, partnership,

joint-account (cuentasenparticipacion),
association or insurance company liable
to pay an internal neglects or refuses to
pay the same revenue tax, after demand,
NATIONAL INTERNAL
REVENUE CODE
the amount shall be a lien in favor of the

Government of the Philippines from the
time when the assessment was made by
the Commissioner until paid,
with interests, penalties, and costs that
may accrue in addition thereto upon all
property and rights to property
belonging to the taxpayer:
NATIONAL INTERNAL
REVENUE CODE
Provided, That this lien shall not be

valid against any mortgagee, purchaser
or judgment creditor until notice of
such lien shall be filed by the
Commissioner in the office of the
Register of Deeds of the province or city
where the property of the taxpayer is
situated or located.
NATIONAL INTERNAL
REVENUE CODE
Sec. 220. Form and Mode of Proceeding
in Actions Arising under this Code
Civil and criminal actions and

proceedings instituted in behalf of the
Government under the authority of this
Code or other law enforced by the
Bureau of Internal Revenue shall be
brought in the name of the Government of
the Philippines and
NATIONAL INTERNAL
REVENUE CODE
Sec. 220. Form and Mode of Proceeding

in Actions Arising under this Code
and shall be conducted by legal officers of

the Bureau of Internal Revenue but no
civil or criminal action for the recovery of
taxes or the enforcement of any fine,
penalty or forfeiture under this Code shall
be filed in court without the approval of
the Commissioner.
REVENUE
MEMORANDU
M
ORDER NO.
25-2010
Memorandum of Agreement between the BIR & the Office of
the Solicitor General:
Issued on March 17, 2010
Prescribes the policies and guidelines in

the preparation and posting of
information materials in the BIR
Website, which will be accessed and
used as reference by all members of the
BIR Speakers Bureau.
RMO NO.
25-2010
Heads of offices and/or the revenue

personnel are directed to submit hard and
soft copies of information materials,
which are presented/used in BIR

conferences, seminars, trainings and all
other similar events, to the Assistant
Commissioner for Taxpayers Assistance
Service (TAS).
RMO NO.
25-2010
The Assistant Commissioner for TAS shall

refer the information materials to the
Commissioner and/or to any Deputy
Commissioner and Assistant Commissioner
who are functionally responsible for the topic

contained in the information materials, for
approval for posting in the BIR Website.
RMO NO.
25-2010
All members of the BIR Speakers Bureau

and other revenue personnel are enjoined to
regularly visit the BIR Website
(www.bir.gov.ph)
to get/access copies of the said

information materials, which they can use
in disseminating information about changes
and developments in tax and the BIR.
RMO NO.
25-2010
REVENUE
MEMORANDU
M
ORDER NO.
15-2010
Policies & Guidelines on the Handling of Court Cases:
Issued on February 4, 2010
Prescribes the policies and

guidelines on the handling of
court cases.
RMO NO. 15-

2010
The Deputy Commissioner for Legal and

Inspection & the Assistant Commissioner for
Legal Service (ACIR Legal)
shall be responsible for the

implementation of the prescribed policies
and guidelines and for the formulation of
additional measures when needed.
RMO NO. 15-
2010
The Assistant Commissioner for

Inspection Service shall:
assign a personnel to go to the courts

when there are hearings to check the
attendance and time of reporting of the
BIR lawyers and witnesses.
RMO NO. 15-

2010
A report on this shall be submitted to

the ACIR Legal for the institution of
the necessary action on the BIR
lawyers and witnesses who have been
reported to be arriving late or have
not been attending the hearings.
RMO NO. 15-

2010
The Chief of the Prosecution Division, Chief

of the Litigation Division and Chief of Legal
Division of the Revenue Regional Office
shall:
regularly check the quality of the pleadings

being submitted by BIR lawyers and the
handling of cases in courts.
RMO NO. 15-
2010
The ACIR Legal or designated

representative shall regularly attend
and observe the court hearings to
monitor the quality of trials in court.
RMO NO. 15-

2010
The BIR lawyers in the National Office and

Revenue Regional Office shall submit a
Summary Report on the Hearing
Conducted
not later than 3 working days after the
hearing to the ACIR Legal and the Chief,
Legal Division of the particular Revenue
Regional Office, respectively.
RMO NO. 15-
2010
The proof of submission of this report shall

be required in claiming allowances for
attending the hearing.
The ACIR Legal shall prepare and circularize

a digest of all relevant court decisions for a
particular month not later than 10 working
days after the end of each month.
RMO NO. 15-

2010
All adverse court decisions on cases handled

by the National Office and the Revenue
Regional Office shall
be evaluated by the ACIR Legal and the

Chief, Legal Division of the particular
Revenue Regional Office, respectively, for the
institution of the necessary course of action,
RMO NO. 15-

2010
(motion for reconsideration or appeal)

following the provisions of Revenue
Memorandum Circular No. 26-01;
recommendation of remedial action on
procedures determined to be defective or
inappropriate;
recommendation of disciplinary action for
negligence of revenue officers; etc.
RMO NO. 15-
2010
The recommendations shall be

submitted to the Commissioner of
Internal Revenue and Deputy
Commissioner for Legal and
Inspection
not later than 10 working days after

the end of each month.
RMO NO. 15-

2010
The following major policies should be

observed:
a.) Motions for postponement of

hearings or extension of time to
submit pleadings or present witnesses
shall be kept to a minimum and only for
reasonable instances.
RMO NO. 15-

2010
The ACIR Legal shall take the

necessary action to address
instances when unreasonable
cases arise.
RMO NO. 15-

2010

observed:
b.) Recommendations for the action

on motions for withdrawal of
cases shall be approved by the
Commissioner of Internal Revenue.
RMO NO. 15-

2010

observed:
c.) All remedies should be done for

adverse decisions, including filing of
motion for reconsideration, appeal to
the Supreme Court, and others.
RMO NO. 15-

2010
The following major policies should

be observed:
Recommendations for exception

to this policy shall be approved by
the Commissioner of Internal
Revenue.
RMO NO. 15-

2010
REVENUE
MEMORANDU
M
ORDER NO.
24- 2008
Policies & Guidelines for RATE (Run After Tax Evaders) Cases:
Issued on June 11, 2008
Provides the policies and guidelines

for the development, investigation and
prosecution of cases under the Run
After Tax Evaders (RATE) Program of
the BIR.
RMO NO. 24-

2008
OBJECTIVE:
To provide the policies and guidelines

for the development, investigation and
prosecution of cases under the Run After
Tax Evaders (RATE) Program of the
Bureau.
RMO NO. 24-

2008
BACKGROUND:
Under the said Program, the BIR is

mandated:
to investigate criminal violations of
the National Internal Revenue Code
(NIRC) of 1997, as amended,
RMO NO. 24-

2008
BACKGROUND (CONT.):
Under the said Program, the BIR is

mandated:
to assist in the prosecution of criminal
cases that will generate the maximum
deterrent effect, enhance voluntary
compliance, and promote public
confidence in the tax system.
RMO NO. 24-
2008
POLICIES:
1. In the prosecution of criminal

cases for violation of internal revenue
laws, the service of the Assessment Notice
to the taxpayer is not a requirement as
enunciated by the Supreme Court
of Ungab vs. Cusi (G.R. No. L-41919-24 dated May 30, 1980) and CIR
vs. Pascor Realty & Development Corp., et. al. (G.R. No. 128315 dated
June 29, 1999).
RMO NO. 24-

2008
POLICIES:
However, considering the provisions of
Section 7 of Republic Act No. 9282 (An Act
Expanding the Jurisdiction of the CTA, etc.)
which provides that the criminal action and the

corresponding civil action for the recovery of civil
liability for taxes and penalties shall at all times
be simultaneously instituted with and jointly
determined in the proceedings before the CTA
RMO NO. 24-
2008
POLICIES:
and that the filing of the criminal action
being deemed to necessarily carry with it the
filing of the civil action, no right to reserve the
filing of such civil action separately from the
criminal action will be recognized.
RATE cases filed with the Court of Tax

Appeals (CTA) must, as much as possible, be
accompanied by an initial assessment.
RMO NO. 24-
2008
POLICIES:
2. Letters of Authority (L/A) for RATE

cases to be investigated by the:
National Investigation Division (NID)/ Policy

Cases Division (PCD) shall be signed by the
Deputy Commissioner for Legal & Inspection
Group (DCIR-LIG),
while L/As for RATE cases in the Regional

Office/s (RO) shall be signed by the Regional
Director. RMO NO. 24-
2008
POLICIES:
3. Issuance of L/As shall cover only the

taxable years where prima facie
evidence of fraud or violation of the
provisions of the Tax Code (NIRC) has
been established,
RMO NO. 24-

2008
POLICIES:
unless the investigation of prior or

subsequent years are necessary to
determine or trace continuing
transactions entered into in the
covered year and concluding
thereafter,
RMO NO. 24-

2008
POLICIES:
or transactions concluding in the

covered year which started in the
prior years, or it could be established
that the same scheme had also been
utilized for the prior and/or
subsequent years.
RMO NO. 24-

2008
POLICIES :
4. For RATE cases, the NID and PCD of

the National Office and Special Investigation
Division (SID) of the respective Regional
Offices may conduct a second examination
or inspection of the taxpayers books of
accounts and other accounting records even if
the regular audit examination had been
conducted thereon,
RMO NO. 24-
2008
POLICIES:
subject to the provisions of Section 235 of

the Tax Code of 1997. However, any payment of
deficiency tax or any amount assessed on the
first investigation case shall be credited against
the assessment in the second case if the
findings/discrepancies in the second
investigation include the same findings or
issues identified during the regular audit
covered by the first L/A.
RMO NO. 24-
2008
RMO NO. 24-
2008
POLICIES :
5. To avoid duplication of L/As and/or

simultaneous investigation of the same
taxpayer covering the current taxable year,
verification with the Letter of Authority
Monitoring System (LAMS) by the NID ,
PCD and SID is hereby made mandatory.
RMO NO. 24-

2008
POLICIES:
6. The provisions of the LAMS relating

to the encoding and status updating of L/As
issued by all BIR investigating offices (under
Revenue Memorandum Order (RMO) No.
8-2006) shall be strictly enforced. Any
violation thereon shall subject the offender
to the appropriate administrative sanctions.
RMO NO. 24-

2008
POLICIES :
For a case under fraud investigation after

the necessary preliminary investigation
revealed prima facie evidence of fraud where
LAMS verification indicate that no L/A was
issued to the subject taxpayer for the current
taxable period, the L/A shall be issued to
the NID , PCD or SID as a matter of course.
Otherwise, the issuance of the L/A to the NID ,
PCD or SID shall be suspended.
RMO NO. 24-
2008
POLICIES :
Instead, the NID , PCD or SID shall notify

the concerned BIR investigating office about
its fraud investigation and advise the latter to
immediately forward the tax docket for review
after the termination of its regular audit. The
District Office shall terminate its audit
within thirty (30) days from receipt of
such notice from the NID, PCD or SID.
RMO NO. 24-
2008
POLICIES:
7. To speed up the development of RATE

cases, the Revenue District Offices shall act
immediately on all requests made by NID, PCD or
SID for information or data needed to
validate or build up a RATE case. Failure to
supply the requested information or data
within a timely manner shall subject the
offender to the appropriate administrative
sanctions.
RMO NO. 24-
2008
POLICIES :
8. Except for RATE cases, priority

shall be given to the audit examination
being conducted by BIR Offices having
regular jurisdiction over taxpayers
included in the Bureaus Taxpayer
Account Management Program (TAMP).
RMO NO. 24-

2008
POLICIES :
However, upon discovery of any

indication of fraud during the regular audit
examination, the said BIR Office shall
immediately transmit the records of the case
to the NID, PCD or SID for possible RATE
investigation.
RMO NO. 24-

2008
POLICIES :
9. RATE cases may be developed

out of findings of infractions under
the Third Party Information
Program.
RMO NO. 24-

2008
CRITERIA:
To qualify under the RATE Program, a

case must conform to the following
conditions:
a.) Cases representing violations under
any of Sections 254, 255, 257 & 258 of
the NIRC of 1997, including One-
Time Transactions, etc;
RMO NO. 24-

2008
CRITERIA :
To qualify under the RATE Program, a

case must conform to the following
conditions:
b.) High-profile Taxpayers or
taxpayers well-known within
the community, industry or
sector to which the taxpayers
belong; and
RMO NO. 24-

2008
CRITERIA:
To qualify under the RATE Program, a case

must conform to the following conditions:
c.) Estimated basic tax deficiency is
at least One Million Pesos (P1,000,000.00) per
year and tax type,
but priority should be given to tax cases where
the aggregate basic tax deficiencies for all tax
types per year is Fifty Million Pesos (P50M)
or more.
RMO NO. 24-
2008
JURISDICTION:
The NID and PCD shall conduct or

undertake the investigation of RATE cases in
the National Office, while the SID of each
Revenue Region shall conduct or undertake
the investigation of RATE cases in the
regional offices.
RMO NO. 24-

2008
JURISDICTION :
The SIDs shall be responsible for all RATE

cases initiated and/or developed by it and
those cases referred to it by the Regional
Director.
To avoid jurisdictional conflict, the NID or
PCD shall have jurisdiction over the
investigation of RATE cases initiated and/or
developed by it;
RMO NO. 24-
2008
JURISDICTION:
those cases referred by other

investigating units; and cases assigned by
the CIR.
In any case where the NID, PCD and/or
SID initiated and/or developed the same
case,
RMO NO. 24-

2008
JURISDICTION:
the DCIR-LIG as head of the RATE

Program shall determine which Office
will handle the RATE investigation and
correspondingly issue the L/A to the said
Office.
However, the Revenue District Offices
shall develop their own RATE cases.
RMO NO. 24-
2008
PROCEDURE:
A Preliminary Investigation must first

be conducted to establish the prima facie
existence of fraud for RATE cases. This shall
include the verification and determination
of the schemes and extent of fraud
perpetrated by the subject taxpayer.
RMO NO. 24-

2008
PROCEDURE:
The Formal Investigation which

includes the examination of the taxpayers
books of accounts and accounting records
&third party records, through the issuance
of L/As and access letters, if necessary, shall
be conducted only after the prima facie
existence of fraud has been established.
RMO NO. 24-

2008
PROCEDURE:
1. National Investigation Division
1.1 The NID thru the Assistant

Commissioner, or in his/her absence the
Head Revenue Executive Assistant of the
Enforcement Service
shall recommend to the CIR or DCIR-LIG
the issuance of the Letter of Authority which
shall automatically supersede all previously
issued L/As.
RMO NO. 24-
2008
PROCEDURE:
1.2 Thereafter, a copy of the L/A shall

be immediately furnished the district
office, the Large Taxpayers Service and/or
the SID of the Revenue Region having
jurisdiction over the taxpayer, who, upon
receipt thereof,
RMO NO. 24-

2008
PROCEDURE:
must immediately transmit to the NID all

the documents in their possession relative
thereto; and must withdraw and cancel any
issued L/A.
No other L/A shall be issued to a
taxpayer already covered by one issued for a
RATE case.
RMO NO. 24-

2008
PROCEDURE:
1.3 Reports on RATE cases

recommended for criminal prosecution shall
be forwarded to the DCIR-LIG and the RATE
Legal Writing and Appearance Group (RATE-
LWAG) or Special Prosecution Division for
review of the same before approval by the
CIR of the filing of the complaint.
RMO NO. 24-

2008
PROCEDURE:
2. Special Investigation Division (SID)

2.1 The SID shall recommend to the
Regional Director the issuance of the L/A
which shall automatically supersede all L/As
previously issued by the Revenue District
Offices within the Revenue Region.
RMO NO. 24-

2008
PROCEDURE:
The DCIR-LIG, from time to time, shall

monitor the SIDs and issue directives in
their pursuit of RATE cases.
The RDO shall then desist from further
issuing any L/A to the taxpayer concerned,
and shall transmit to the SID all the
documents in its possession relative thereto.
RMO NO. 24-
2008
PROCEDURE:
2.2 Thereafter, a copy thereof shall be

immediately furnished the district office
having jurisdiction over the taxpayer, who,
upon receipt thereof,
must immediately transmit to the SID all
the documents in their possession relative
thereto; and must withdraw and cancel any
issued L/A.
RMO NO. 24-
2008
PROCEDURE:
No other L/A shall be issued to a

taxpayer already covered by one issued
for a RATE case.
RMO NO. 24-

2008
PROCEDURE:
2.3 Reports on RATE cases recommended

for criminal prosecution shall be forwarded to
the Legal Division of the concerned Revenue
Region.
RMO NO. 24-

2008
PROCEDURE:
The Legal Division of the Revenue Region

shall submit to the DCIR-LIG a monthly report
on the RATE cases submitted to it. The Legal
Division shall handle the prosecution of the
same in coordination with the Dept. of Justice.
RMO NO. 24-

2008
PROCEDURE:
3. Large Taxpayer Services (LTS)/Revenue

District Offices (RDO)
3.1 If in the conduct of the regular audit,
the LTS/RDO determines that there exist a
prima facie evidence of fraud against the
subject taxpayer, formal investigation shall
continue in order to develop the RATE cases.
RMO NO. 24-
2008
PROCEDURE:
3.2 RATE cases developed and

recommended for criminal prosecution
by the LTS shall be forwarded to the DCIR-LIG
and
RATE-LWAG/Special Prosecution
Division while those developed by the RDOs
shall be forwarded to the Legal Division of the
concerned Revenue Region.
RMO NO. 24-

2008
PROCEDURE:
The RATE-LWAG / Special

Prosecution Division of the National
Office and the Legal Division of the
Regional Office shall submit to the DCIR-
LIG a monthly report on the RATE cases
submitted to it.
RMO NO. 24-

2008
PROCEDURE:
4. RATE cases referred by the

investigating officer shall be evaluated as
follows:
4.1 Evaluation of Rate Cases referred
by the National Investigation Division
(NID), Policy Cases Division (PCD) or
Large Taxpayer Service (LTS).
RMO NO. 24-
2008
PROCEDURE:
4.1.1 The RATE-LWAG/Special Prosecution

Division shall evaluate the case to determine:
4.1.1.1 If RATE criteria are present:
4.1.1.1.1 High Profile taxpayer or
Taxpayer is representative of an
Industry/Group/Sector
RMO NO. 24-

2008
PROCEDURE:
4.1.1.1.2 Case represents violations under

any of Sections 254, 255, 257 and 258 of the
Tax Code of 1997, including One-time
Transactions
4.1.1.1.3 Principal amount claimed is at
least PhP 1 Million per tax type per year but
priority should be given to big cases
RMO NO. 24-
2008
PROCEDURE:
4.1.1.2 Winnability
4.1.1.3 Completeness of Documents
4.1.1.4 All the elements of the crime are
present
4.1.1.5 Other considerations that will
promote the objectives of this RMO.
RMO NO. 24-

2008
PROCEDURE:
4.1.2 When the RATE-LWAG/Special

Prosecution Division determines that the
case needs further evaluation, it shall refer
the case back to the NID, PCD or LTS with a
notation of what needs to be done, the
documents still needed and other
substantiation requirements.
RMO NO. 24-

2008
PROCEDURE:
4.1.3 When the case is sufficient in

form and substance, the RATE-
LWAG/Special Prosecution Division shall:
4.1.3.1 Prepare the Complaint
Affidavit (CA);
4.1.3.2 Prepare the Referral
Letter (RL); and
RMO NO. 24-
2008
PROCEDURE:
4.1.3.3 Forward the CA and RL to

the DCIR-LIG for review and
signature.
4.1.4 The DCIR-LIG shall then transmit
the CA and the RL to the OCIR for review
and signature.
RMO NO. 24-

2008
PROCEDURE:
4.1.5 The OCIR shall then transmit the

CA and the RL to the RATE-LWAG/Special
Prosecution Division thru the DCIRLIG for
filing before the Department of Justice
(DOJ).
RMO NO. 24-

2008
PROCEDURE:
The RATE-LWAG/Special Prosecution

Division shall handle the prosecution of
the case in the preliminary investigation
before the Department of Justice (DOJ),
RMO NO. 24-

2008
PROCEDURE:
and should the case be filed before the Court

of Tax Appeals, to cooperate, to the fullest
extent possible with the DOJ Prosecutor in the
successful prosecution of the case before the
CTA, unless otherwise deputized to directly
handle the case.
RMO NO. 24-

2008
PROCEDURE:
4.2 When the SID or the RDO of

Revenue Regions No. 5, 6, 7 and 8,
determines that there is a prima facie case
of tax fraud against a taxpayer, or when the
RATE criteria are present:
RMO NO. 24-

2008
PROCEDURE:
4.2.1 The SID or RDO shall immediately

refer the case, together with the complete
set of supporting documents, to the Legal
Division of the RO concerned for evaluation
and appropriate action including the
preparation of the Complaint Affidavit and
Referral Letter.
RMO NO. 24-

2008
PROCEDURE:
4.2.2 When the Legal Division

determines that the case is not sufficient in
form and substance, it shall refer the case
back to the SID or RDO for further
investigation, specifying the points or areas
sought to be enhanced and/or the other
documents and supporting information that
need to be supplied.
RMO NO. 24-
2008
PROCEDURE:
When the Legal Division finds the case

to be sufficient in form and substance, it
shall recommend the case for filing to the
Regional Director (RD).
RMO NO. 24-

2008
PROCEDURE:
4.2.3 When the RD determines the case

to be sufficient in form and substance, it
shall direct the Legal Division to:
Affidavit (CA);
RMO NO. 24-

2008
PROCEDURE:

Letter (RL);
signature.
4.2.4 The DCIR-LIG shall then transmit
the CA and the RL to the OCIR for review
and signature.
RMO NO. 24-
2008
PROCEDURE:
4.2.5 The OCIR shall then transmit the

CA and the RL to the RATE-LWAG/Special
Prosecution Division or the concerned
Regional Legal Division thru the DCIR-LIG
for filing before the Department of Justice
(DOJ).
RMO NO. 24-

2008
PROCEDURE:

Division or the concerned Regional Legal
case in the preliminary investigation before
the Department of Justice (DOJ),
RMO NO. 24-

2008
PROCEDURE:
and should the case be filed before the

Court of Tax Appeals, to cooperate, to the
fullest extent possible with the DOJ
Prosecutor in the successful prosecution of
the case before the CTA, unless otherwise
deputized to directly handle the case.
RMO NO. 24-

2008
PROCEDURE:
4.3 When the SID or RDO of the

Revenue Regions other than those
mentioned in Sec. 4.2, determines that a
case involves at least Php 1 Million or a case
falls within the jurisdiction of the Court of
Tax Appeals (CTA):
RMO NO. 24-

2008
PROCEDURE:
4.3.1 The SID or RDO, through

the Regional Director, shall
immediately refer the case,
together with the complete set of
supporting documents, to the
DCIR-LIG and RATELWAG/
Special Prosecution Division for
evaluation.
RMO NO. 24-
2008
PROCEDURE:
4.3.2 When the case is sufficient in

form and substance, the
RATELWAG/Special Prosecution Division
shall:
Affidavit (CA);
Letter (RL); and
RMO NO. 24-
2008
PROCEDURE:

signature.
4.3.3 The DCIR-LIG shall then
transmit the CA and the RL to the
OCIR for review and signature.
RMO NO. 24-

2008
PROCEDURE:
4.3.4 The OCIR shall then

transmit the CA and the RL to the
RATELWAG/Special Prosecution
Division, thru the DCIR-LIG, for
filing before the Department of
Justice (DOJ).
RMO NO. 24-

2008
PROCEDURE:

case in the preliminary investigation before
the Department of Justice (DOJ), and should
the case be filed before the Court of Tax
Appeals,
RMO NO. 24-

2008
PROCEDURE:
to cooperate, to the fullest extent

possible with the DOJ Prosecutor in the
successful prosecution of the case before the
CTA, unless otherwise deputized to directly
handle the case.
RMO NO. 24-

2008
PROCEDURE:
4.4 When the SID or RDO of the Revenue

Regions determines that a case involves less
than Php 1 Million or a case falls within the
jurisdiction of the Regional Trial Court (RTC)
or Metropolitan Trial Court (MTC):
RMO NO. 24-

2008
PROCEDURE:
4.4.1 The Regional Director shall

refer the case to the Legal
Division for prosecution and
other proper enforcement action.
RMO NO. 24-

2008
PROCEDURE:
4.4.2 Whenever appropriate, the
RATE-LWAG/Special Prosecution
Division shall extend technical
assistance and other appropriate
cooperative action to the Legal
Division of the ROs for the
successful prosecution of the
cases.
RMO NO. 24-
2008
CIVIL FRAUD:
In case the quantum of evidence
gathered does not warrant a criminal
prosecution because it is not sufficient to
prove the guilt of the taxpayer beyond
reasonable doubt
but there exists clear and convincing
evidence that fraud has been committed, a
corresponding 50% surcharge shall
nevertheless be imposed.
RMO NO. 24-
2008
ATTRIBUTION OF COLLECTION:
All collections arising out of the

investigation of RATE cases by the NID and
SID shall be attributed to the Revenue
District Office or Division having regular
jurisdiction over the taxpayer.
RMO NO. 24-

2008
** END OF REPORT **

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RMO No.

Sec 216. Resale of Real Estate Taken for

The Commissioner shall have charge of

Sec 216. Resale of Real Estate Taken for

The said Commissioner may, upon the

Sec 216. Resale of Real Estate Taken for

In either case, the proceeds of the sale

Sec. 217. Further Distraint or Levy

The remedy by distraint of personal

Sec. 218. Injunction not Available to

No court shall have the authority to grant

Sec. 219. Nature and Extent of Tax Lien

If any person, corporation, partnership,

Sec. 219. Nature and Extent of Tax Lien

the amount shall be a lien in favor of the

Sec. 219. Nature and Extent of Tax Lien

Provided, That this lien shall not be

Civil and criminal actions and

Sec. 220. Form and Mode of Proceeding

and shall be conducted by legal officers of

Issued on March 17, 2010

Prescribes the policies and guidelines in

Heads of offices and/or the revenue

which are presented/used in BIR

The Assistant Commissioner for TAS shall

who are functionally responsible for the topic

All members of the BIR Speakers Bureau

to get/access copies of the said

Issued on February 4, 2010

Prescribes the policies and

RMO NO. 15-

The Deputy Commissioner for Legal and

shall be responsible for the

The Assistant Commissioner for

assign a personnel to go to the courts

RMO NO. 15-

A report on this shall be submitted to

RMO NO. 15-

The Chief of the Prosecution Division, Chief

regularly check the quality of the pleadings

The ACIR Legal or designated

RMO NO. 15-

The BIR lawyers in the National Office and

The proof of submission of this report shall

The ACIR Legal shall prepare and circularize

RMO NO. 15-

All adverse court decisions on cases handled

be evaluated by the ACIR Legal and the

RMO NO. 15-

(motion for reconsideration or appeal)

The recommendations shall be

not later than 10 working days after

RMO NO. 15-

The following major policies should be

a.) Motions for postponement of

RMO NO. 15-

The ACIR Legal shall take the

RMO NO. 15-

The following major policies should be

b.) Recommendations for the action

RMO NO. 15-

The following major policies should be

c.) All remedies should be done for