REVENUE MEMORANDUM ORDER NO. 33-2024 issued on August 30, 2024 amends the rules and regulations implementing Revenue Regulations (RR) No. 14-2024 on the modes of disposition of seized /forfeited articles.

A BIR Disposition Committee shall be composed of two (2) Teams and constituted by the following officers who shall be responsible in the conduct of the undertaking:

Team I:                Large Taxpayers
Head:                   Assistant Commissioners (ACIR), LTS
Co-Head:             ACIR, Enforcement and Advocacy Service (EAS)
Asst. Head:          HREA, LTS-Excise
Co-Asst. Head:    HREA, EAS
                            Chief, NID and/or his/her Representative
Members:            Chief, ELTFOD and/or his/her Representative
                            Excise LT Audit Division Representative
                            Excise Tax Areas (EXTA) Representative

Team II:              Non-Large Taxpayers
Head:                  Concerned Regional Director
Asst. Head:         Concerned Assistant Regional Director
Members:           Chief, Regional Investigation Division and/or his/her
                            Representative
                            Representative from Revenue District Office (RDO)
                            EXTA Representatives, if any

All recommendations of the Non-Large Taxpayers Committees shall be subject to the approval of the Deputy Commissioner, Operations Group (DCIR-OG).

The Disposition Committee shall be tasked to perform the following functions:

a. To review the recommendation of the concerned BIR Strike Team as defined in Revenue Memorandum Order Nos. 40-2022, 16-2023, and other existing revenue issuances relevant to the modes of disposition;
b. To recommend to the CIR the appropriate mode of disposition;
c. To recommend to the CIR the engagement of the service contractor who will perform the destruction as a mode of disposition, if any;
d. To prepare the recommendation for the issuance of the Order of Disposition for the approval or disapproval of the CIR; and
e. Perform other related functions as may be directed by the CIR.

The concerned BIR Strike Team may hire a third-party service contractor through the most appropriate and convenient mode of procurement in accordance with the 2016 Revised Implementing Rules and Regulations of Republic Act No. 9184, otherwise known as the Government Procurement Reform Act, to destroy the Seized/Forfeited Articles. The following conditions shall be met:

a. It must be an independent third-party, not directly or indirectly connected with the taxpayer/possessor from whom the Seized/Forfeited Articles were confiscated or the manufacturer/producer of the Seized/Forfeited Articles;
b. The process of destruction that will be adopted by the service contractor must be compliant with existing laws, rules and regulations; and
c. The service contractor should be able to provide the machines/tools to be used through the following modes of destruction: rendering, crushing, thermal decomposition, breaking, shredding, pyrolysis, dumping, if applicable and deemed as most practicable among other modes.