1 MEMORANDUM TO: AW Regional Directors | All Revenue District | All Client Support fs All Other Concerned SUBJECT : Reiteration on the Additional Documents being Required from Taxpayers that are Not ‘Listed in the Checklist of Documentary Requirements i It has come to the attention of this office that Some Revenue District Offices (RDOs) are requiring texpayers to submit additional documents that are not listed in the Checklist of Documentary Requirements (CDR) s specified in the BIR. Citizen's Charter. despite the strong reminders of the Assistant Commissioner for Client Support Service ‘against such practice articulated during several conducts of the Client Support Forum, In view of that, this memorandum is hereby issued to serve as FIRST WARNING to all RDO officers and personne! who Kept on requiring taxpayers to submit Contract of Lease and additional documents not included in the CDR. May | reiterate that only the required documents listed in the CDR (as specified in BIR Citizen's Charter) shall be asked for submission by taxpayers for the processing of their requested transactions in the ROO. Please refrain from asking additional documents from taxpayers because this is one of the common source of complaints lodged against the BIR. which — undermines the Bureau’s efforts to improve its services. i : tt Please be reminded also that requiring the submission of additional documents not listed in the CDR is a violation of Section 21(b) of Republic Act (RA) No, 11032 (Ease of Doing Business end Efficient Government Service Delivery Act of 2018), which is considered an administrative case punishable with shx (6) months suspension for the first offense, The second offense is an administrative case and criminal case punishable with dlumissal from the service, perpetual “disqualification from holding public office and forfeiture of retirement benefits and imprisonment of ome (1) year to six (6) years with » fine of uot less than Five Hundred Thousand # (P500,000.00), but not more than Two Million Pesos. ‘| eT Further, you are hereby reminded that any action of the able is part of the _ Accountability and responsibility of the Head of Office or the Revenue District Officer pur at Deine Deine ie Grr os) 2 ih | Ail i