Demystifying Subpoena Duces Tecum (SDT): Why Your Client Doesn’t Need to Fret About It!

Often, a subpoena duces tecum or SDT is bane to most taxpayers because it carries the possibility of criminal prosecution for non-compliance or simply because collating all documents required by the Letter of Authority is already a daunting task.

One thing is for sure: your client would definitely want to avoid the SDT.
This course will share some of the important things to do and remember about SDT. The course will also demystify the process of SDT issuance, explain the relevant guidelines, and hopefully help you answer whether an SDT is something to worry about.

At the end of this course, you should be able to:

• Discuss SDT and the legal basis for its issuance by the BIR,
• Summarize the procedure in the issuance of an SDT,
• Explain the enforcement of an SDT, and
• Analyze defenses available for non-compliance with an SDT