RMC No. 33-2023

RMC No. 33-2023 (issued March 17, 2023) clarifies that the issuance and enforcement of Subpoena Duces Tecum (SDT) also applies in monitoring and verifying taxpayers' compliance with tax laws, as authorized under Section 5 of the Tax Code. The guidelines and procedures of RMO No. 10-2013, as amended, apply in examining books, papers, records, or other data relevant to evaluating tax compliance. The circular lists compliance items to be examined for registered taxpayers (payment of ARF, issuance of invoices/receipts, keeping of books, timely filing and payment, withholding and remittance, filing of information returns such as SLSP and annual alpha list of payees) and directs that unregistered taxpayers be notified to register and pay voluntarily; failing that, their cases are endorsed to the Regional or National Investigation Division for preliminary investigation for a possible Run After Tax Evaders case. Existing SDT procedures under RMO No. 10-2013 must still be strictly observed.