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Revenue Memorandum Order (RMO) No. 09-2014 – Requests for Rulings with the Law and Legislative Division

Revenue Memorandum Order (RMO) No. 09-2014 – Requests for Rulings with the Law and Legislative Division

Revenue Memorandum Order (RMO) No. 09-2014 – Requests for Rulings with the Law and Legislative Division

On February 6, 2014, the Office of the Commissioner of Internal Revenue issued RMO No. 09-2014. In Sections 2 and 3 thereof, the Bureau enumerated the instances where it will not issue rulings, these are:
1. Non-compliance with any of the requirements under the Circular;
2. The Bureau does not give tax planning advice and does “not” approve tax planning arrangements;
3. The Bureau will not resolve an issue through a ruling if it can be determined in another process (e.g. appeal);
4. A taxpayer has directed a similar inquiry to another office of the Bureau;
5. The same issue involving the same taxpayer or related taxpayer is pending in a case in litigation;
6. The same issue involving the same taxpayer, is a subject of a pending investigation, on -  going audit, administrative protest, claim for refund or issuance of tax credit certificate, or collection proceeding; and
7. In case of hypothetical questions.

The suggested format in a request for ruling before the Law / Legislative Division as well as the general documentary requirements are discussed in Sections 4 and 5, respectively.

The order shall take effect immediately.

File name: RMO No 9-2014.pdf
File size: 88.04 KB
File type: application/pdf
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Created date: Monday February 10, 2014 04:10:46
Last updated date: Monday February 10, 2014 04:10:46
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