REVENUE MEMORANDUM ORDER NO. 22-2022 issued on April 4, 2022 amends
certain provisions of RMO No. 9-2022 to provide additional procedures and guidelines as
well as include specific platform/s that are allowed to be used in the conduct of formal
investigation/hearing for administrative cases.
Item III of RMO No. 9-2022 shall be amended and read as follows:
“III. COVERAGE AND DIGITAL PLATFORM USED
A. APPLICABILITY OF VIDEO CONFERENCE HEARINGS
1. The PAD may order motu proprio the conduct of a video conference
hearing in the following instances:
a. Acts of God, such as typhoons, floods, earthquakes, or other
unforeseen events, and human-induced events, such as fires,
strikes, lockdowns, those which limit physical access to the
venue of hearings, and other instances posing threats to the
security and safety thereof;
b. Periods of public emergencies officially declared by the
concerned agency of the government;
c. The inability or difficulty of a litigant, witness or counsel to
physically appear in hearings due to security risks in his or her
transport in going to and from the venue of hearings, real and
apparent danger to his or her life, security or safety, serious
health concerns, vulnerability of the witness due to age,
physical condition, disability, or the fact that he or she is a
victim of a sexual offense or domestic violence; and
d. When, based on the sound judgment of the assigned Hearing
Officer, there are compelling reasons that justify the resort to
videoconferencing.
B. VIDEOCONFERENCING INITIATED BY MOTION
1. The respondent or his/her counsel, or the prosecutor may, by motion,
request that the proceedings be conducted through the said
alternative mode, stating therein the following:
a. Grounds being invoked by the movant;
b. Evidence to support such grounds;
c. Expected location of the respondent;
d. Names of witnesses to be presented and their expected location;
and
e. E-mail addresses of the concerned parties, their counsel, and the
witnesses to be presented.
And a statement that the movant and the intended witnesses are
technically ready to participate in the videoconferencing.
The motion shall be filed through e-mail and/or personally with the
PAD, serving a copy on the adverse litigant by the same means, at
least ten (10) calendar days before the scheduled hearing dates.
2. The respondent-movant, or the prosecutor shall file, through e-mail
and/or personally, its comment or opposition to the motion within five
(5) calendar days from receipt of the motion.
With or without the comment of the respondent-movant or prosecutor,
the assigned Hearing Officer shall resolve the motion within five (5)
calendar days before the scheduled video conference hearing by
issuing an order that will be served through e-mail containing the
following matters:
a. the date, time and log-in credentials of the platform to be used;
b. the names of the witnesses to be presented;
c. the expected location of each participant;
d. the software or platform to be used for the videoconferencing;
e. the e-mail addresses of the participants as reflected in the case
docket, to be used for the purpose of the videoconferencing, with
notice that said e-mail addresses are deemed valid unless the
concerned participants inform the court of any changes thereto
at least three (3) calendar days before the scheduled video
conference hearing;
f. that all details and information used to gain access to the
proceedings shall be treated with strict confidentiality, as any
unauthorized sharing of said details without proper authority
shall be dealt with accordingly based on the Data Privacy Act;
and
g. such other matters as may be necessary to define the parameters
of the videoconferencing.
The order, aside from the date, time and log-in credentials, shall
likewise include the link of the video conference hearing if served
through e-mail.
3. The participants shall notify the Hearing Officer through e-mail,
confirming and acknowledging receipt of the order.
C. PLATFORM
Formal investigation/hearing via video conference shall only use the
officially provided Zoom, or MS Teams application, or any such
licensed video conferencing application as officially authorized by the
BIR Information Systems Group to host such hearings. The Hearing
Officer shall also utilize, as electronic means, the official e-mail accounts
or authorized BIR webmails.”
Item V – PRELIMINARY NOTICE OF HOLDING HEARINGS is hereby amended
as follows:
“V. SUBPOENA AND NOTICE OF HEARING
1) The assigned Hearing Officer shall host the hearings held via the
officially provided Zoom, or MS Teams application, or any such
licensed video conferencing application as officially authorized by the
BIR Information Systems Group.
2) If resort to video conference hearing was based on the initiative and
sound judgment of the assigned Hearing Officer, the subpoena and
notice of hearing, aside from the date, time and venue of hearing, shall
also state the official e-mail account or authorized BIR webmail for
communication purposes, and log-in credentials of the platform to be
used.
The respondent or prosecutor shall be required to provide the
assigned Hearing Officer of the pertinent information needed such as,
but not limited to, the names of the participants with corresponding email addresses, including their witnesses.
3) Although the hearings shall not be conducted via videoconferencing,
the subpoena and notice of hearing shall expressly state, that the
participants and their witnesses may resort to such alternative mode
and allow them to appear from remote locations using the authorized
platforms, where issues of safety and health protocols are involved
or when travel or movement is restricted by reason of official
guidelines issued by the Inter-Agency Task Force for the Management
of Emerging Infectious Diseases (IATF-EID), including those
instances covered under Item III (A).
4) Proof of receipt of notification email/s shall be properly recorded and
included in the case docket.
Item VI shall be “CONDUCT OF HEARINGS”.
Item VII shall be “PRESENTATION OF EVIDENCE” and read as follows:
“VII. PRESENTATION OF EVIDENCE
1. Documentary evidence, including attachments thereto, affidavits and
other relevant pieces of evidence, unless already part of the records
of the case, shall be filed and served at least three (3) calendar days
prior to the scheduled videoconferencing.
During the video hearing conference, the presiding Hearing Officer
may direct a respondent or his/her counsel, or the prosecutor to share
documentary evidence on-screen for purposes of marking,
authenticating and presenting.
Should the exhibition, examination or viewing of the documentary
evidence be rendered impossible, insufficient or difficult by the
limitations of the platform or for some other compelling reasons, incourt hearings may instead be ordered by the assigned Hearing
Officer for the purpose of presenting or completing the testimony of a
witness.
Item VIII shall be read as:
“VIII. TECHNICAL SUPPORT
1) x x x.
2) x x x.
3) Hearing Officers of PAD are advised to familiarize themselves of the
videoconference procedures using the officially provided Zoom,
or MS Teams application, or any such licensed video
conferencing application as officially authorized by the BIR
Information Systems Group, and enlist the support of NMTSD in
the conduct of actual demonstrations.
4) In the event that network issues or similar problems occur, the
Network Management and Technical Support Division
(NMTSD) shall be notified for technical assistance.
Item VII shall be amended and read as:
“IX. RECORDING OF HEARINGS
1) The proceedings shall be recorded by the Hearing Officer using the
officially provided Zoom, or MS Teams application, or any such
licensed video conferencing application as officially authorized
by the BIR Information Systems Group. The Hearing Officer
shall likewise save a copy of these video recordings in a
storage drive for filing purposes which shall form part of the
records of the case.”
2) x x x
3) x x x
4) x x x