2 Things to Do When 2nd Request was Served to You: The Acclimation

Описание: It is the responsibility of the taxpayers to comply with the
requests of the BIR to produce their books of accounts
and/or other records and documents in the course of a tax
investigation and/or access to records requests. Those
who will refuse to produce the requested documents and
records will be dealt with in accordance with these
guidelines.
After ten (10) calendar days from receipt of a Letter of
Authority (LA) and checklist of the requirements for the
audit or access to records request, a First Notice will be
issued to the taxpayer by the revenue officer signed by
himself and/or his group supervisor. If the taxpayer
ignores and continues to disregard the demand for the
submission of the required documents, a Second and
Final Notice signed by the Head of the Office concerned
shall be sent to the taxpayer after ten (10) calendar days
from receipt of the First Notice.
If the First and Second Notice fails to convince the
taxpayer to comply with the requirements the Head of the
Office shall request the issuance of a Subpoena Duces
Tecum (SDT) from the Legal Service of the BIR National
Office, Legal Division of the Regional Office, or any
other authorized office after ten (10) calendar days from
receipt of the Second and Final Notice. The authorized
office shall act on the request for the issuance of SDT
within five (5) calendar days from receipt of such request.
The SDT must be served immediately and the revenue
officer shall return a served copy to the office who issued
the same within five (5) calendar days from issuance
thereof.
Any taxpayer who refuses to comply with the subpoena
duces tecum may be charged of a criminal case against
the taxpayer for violation of Section 5 in relation to
Sections 14 and 266 of the National Internal Revenue
Code and/or may be charged for contempt under Section
3(f), Rule 71 of the Revised Rules of Court.
When there is a request for the dismissal of the cases
filed in court, the BIR shall concur upon payment of ten
thousand pesos (PHP 10,000.00) as penalty for the
delayed compliance and violations of pertinent revenue
regulations and upon submission of the requested
information.