Revenue Memorandum Order · RMO
RMO 22-2022 RGA
To amend certain provisions of RMO No. 9-2022 to provide additional procedures and guidelines for, and to specify the platforms allowed in, the conduct of formal investigation/hearing for administrative cases.
- Document type
- RMO
- Number
- 22
- Year
- 2022
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMO No. 22-2022 (issued April 4, 2022) amends RMO No. 9-2022 to add procedures for video conference hearings in BIR formal investigations/administrative cases and to specify the allowed platforms. It sets out when the PAD may order a video conference hearing on its own initiative (Acts of God, declared public emergencies, security/health risks, or compelling reasons), how the respondent, counsel, or prosecutor may seek videoconferencing by motion (with 10-calendar-day filing and 5-calendar-day comment/resolution timelines), and restricts hearing platforms to the officially provided Zoom, MS Teams, or a licensed video conferencing application officially authorized by the BIR Information Systems Group, with official BIR e-mail accounts/webmails for communications. It also rewrites the subpoena and notice of hearing requirements and requires documentary evidence to be filed and served at least three (3) calendar days before the scheduled videoconferencing.