Manual for Subpoena Duces Tecum

Subpoena Duces Tecum (SDT) refers to a process directed to a person requiring him to attend and to testify at the hearing or the trial of an action, or at any investigation conducted by competent authority, or for the taking of his deposition. It may also require him to bring with him any books, documents, or other things under his control. It is the responsibility of taxpayers to comply with the requests of the BIR for them to produce their books of accounts and/or other records and documents in the course of a tax investigation and/or access to records request.

In this book, you will know the 3R technique of Mr. Emelino T. Maestro:

1. Reaction – know how you would react if you receive an SDT;

2. Recovery – how will you handle the SDT; and,

3. Retaliation – survive.