RMO No. 16-2023 Digest FINAL

RMO No. 16-2023 (May 17, 2023) supplements RMO No. 40-2022 with procedures for the apprehension, seizure, and detention of unlicensed/unregistered articles. BIR STRIKE Group personnel may conduct covert or overt surveillance on identified business establishments only under a Mission Order (MO) signed by the DCIR-OG, ACIR-LTS, or concerned Regional Director. The Order prescribes surveillance reporting (24-hour report; Memorandum Report stating reasonable grounds that articles subject to Excise Tax are produced or kept), preparation of the MO for enforcement action within 48 hours, service of the MO (personal or substituted) together with a Checklist of Documentary Requirements, inventory counting, immediate seizure/confiscation of illicit articles (e.g., no stamps, fake stamps) covered by an Apprehension Slip (BIR Form No. 0423), a Demand to Comply within 7 days relative to detention under Section 172 of the NIRC, turnover of evidence to a storage facility, and designation of storage facilities by the DCIR-OG.