BIR Summons: What Section 5 Allows and the Penalty for Ignoring It Under Section 266
A BIR summons is a written order under Section 5(C) of the National Internal Revenue Code (NIRC) requiring a taxpayer or any other person to appear before the Commissioner or an authorized representative, produce books and records, and give testimony. Ignoring a duly served summons is a separate offense under NIRC Section 266, punishable by a fine of ₱5,000 to ₱10,000 and imprisonment of one to two years.
Get Your Books and Schedules Ready Before a Summons Arrives FREE →What does NIRC Section 5 let the Bureau of Internal Revenue require? #
Section 5 gives the Commissioner five investigative powers: examining records, obtaining third-party information, summoning persons to appear and produce documents, taking sworn testimony, and canvassing districts for taxpayers. They apply when checking returns, making a return where none was filed, or determining and collecting tax liability. The summons power sits in paragraph (C), which the LawPhil copy of Republic Act No. 8424 states as follows:
“(C) To summon the person liable for tax or required to file a return, or any officer or employee of such person, or any person having possession, custody, or care of the books of accounts and other accounting records containing entries relating to the business of the person liable for tax, or any other person, to appear before the Commissioner or his duly authorized representative at a time and place specified in the summons and to produce such books, papers, records, or other data, and to give testimony;”
— NIRC (Republic Act No. 8424), Section 5(C)
Paragraph (D) separately authorizes the Commissioner “to take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry.” The final paragraph of Section 5 adds a limit: nothing in the section grants authority to inquire into bank deposits other than as provided in Section 6(F), a provision later amended by Republic Act No. 10021 (approved March 8, 2010).
How is a summons different from a Letter of Authority or a Letter Notice? #
A summons compels a person to appear, produce records, and testify; a Letter of Authority (LOA) authorizes a revenue officer to examine a taxpayer’s books for a stated period; a Letter Notice (LN) flags a data discrepancy and does not by itself authorize an audit. Each is a different instrument with a different legal source.
| Instrument | What it does | Legal source | Who can receive it |
|---|---|---|---|
| Summons | Orders appearance, production of records, and testimony | NIRC Section 5(C) | The taxpayer or any other person, including third parties |
| Letter of Authority | Authorizes a named revenue officer to examine the taxpayer’s books | NIRC Section 6(A) | The taxpayer under examination |
| Letter Notice | Flags a mismatch between declared figures and third-party data | BIR administrative procedure | The taxpayer whose data does not reconcile |
Section 6(A) provides that “the Commissioner or his duly authorized representative may authorize the examination of any taxpayer and the assessment of the correct amount of tax.” That authorization is the LOA function covered in What Is a BIR Letter of Authority and What Are Your Rights During an Audit?. The Letter Notice, which does not authorize an audit, is covered in What Is a BIR Letter Notice (LN) and How Is It Different From a Letter of Authority (LOA)?. In practice, a summons may follow either when the BIR needs specific records or testimony.
What documents and appearance can a summons require? #
Under Section 5(C), a summons may require appearance at a time and place it specifies, production of “books, papers, records, or other data,” and testimony. Section 5(D) allows that testimony to be taken under oath. The summons itself defines the exact scope of the demand. The text sets categories, not a fixed list, so read the document carefully.
A summons can name:
- The person liable for tax or required to file a return.
- An officer or employee of that person.
- A custodian of the books of accounts and accounting records.
- Any other person, which is the basis for summoning third parties.
Check each of these on the document itself: the date, time, and place of appearance; the person or office to appear before; the specific records requested; and the period covered. A request that names no records or no time and place is worth clarifying with the issuing office in writing.
What does NIRC Section 266 penalize? #
Section 266 makes it a crime to neglect to appear, to produce books and records, or to furnish information after being duly summoned. Upon conviction the penalty is both a fine of ₱5,000 to ₱10,000 and imprisonment of one to two years. The LawPhil text reads:
“Any person who, being duly summoned to appear to testify, or to appear and produce books of accounts, records, memoranda or other papers, or to furnish information as required under the pertinent provisions of this Code, neglects to appear or to produce such books of accounts, records, memoranda or other papers, or to furnish such information, shall, upon conviction, be punished by a fine of not less than Five thousand pesos (P5,000) but not more than ten thousand pesos (P10,000) and suffer imprisonment of not less than one (1) year but not more than two (2) years.”
— NIRC (Republic Act No. 8424), Section 266
Two features of the text matter. The offense turns on being “duly summoned,” so a defective or unserved summons is a different question from a deliberate refusal. And the penalty is stated as a fine and imprisonment, not a fine alone. For how the BIR prices a first or second violation under its compromise schedule, see What Happens If You Don’t Produce Your Books During a BIR Tax Mapping Visit?, which covers RMO No. 7-2015 and the Subpoena Duces Tecum path.
Worked example: a summons for sales records #
This fictional example shows how a summons maps to the Section 5(C) elements and what a prepared response looks like in practice, from reading the document to producing a defined set of records on the date stated. The figures and names are illustrative only.
Suppose Dela Cruz Trading Corp. receives a summons dated November 3, 2026, directing its accountant to appear on November 17, 2026 at the Revenue District Office and bring the sales journal and sales invoices for January to June 2026.
- Who is summoned: the accountant, as a person “having possession, custody, or care of the books of accounts,” under Section 5(C).
- When and where: the date, time, and place appear on the summons, as the provision requires.
- What is required: the sales journal and sales invoices for the stated six months, a defined set rather than every record the company holds.
The company confirms the request in writing, assembles the January to June sales journal and invoices in a labeled folder, and keeps a list of every document handed over. If the invoices are held off-site and cannot be gathered by November 17, the company writes to the issuing office before that date to explain and request a reasonable new date. Doing nothing is the path Section 266 addresses, since the offense is neglecting to appear or produce.
What should you do when you receive a BIR summons? #
Read the summons, confirm who issued it and what it demands, calendar the appearance date, gather exactly the records requested, and respond in writing before the deadline. Consulting a qualified tax professional early is prudent because the exposure for neglect is criminal. A practical sequence:
- Record the date of receipt and keep the original and any envelope or acknowledgment copy.
- Identify the issuing office and the authority cited, including whether it relates to an existing audit.
- List the exact records and period the summons names.
- Assemble the documents and prepare a transmittal list of what is produced.
- Appear on the specified date with the records, or write to the issuing office before the date to request a documented reschedule.
- Keep copies of everything submitted and note who received it.
- Escalate to a tax professional if the summons seems unrelated to your tax affairs, is unclear, or demands records you do not hold.
Related reading on how document requests escalate from field visits: BIR Tax Mapping and Oplan Kandado.
Frequently asked questions #
What is a BIR summons? #
A BIR summons is a written directive issued under Section 5(C) of the National Internal Revenue Code (NIRC) requiring a person to appear before the Commissioner or an authorized representative at a time and place specified in the summons, to produce books, papers, records, or other data, and to give testimony.
What is the penalty for ignoring a BIR summons? #
Under NIRC Section 266, a person duly summoned who neglects to appear, to produce the required books and records, or to furnish the required information shall, upon conviction, be punished by a fine of not less than ₱5,000 but not more than ₱10,000 and imprisonment of not less than one year but not more than two years.
Is a BIR summons the same as a Letter of Authority? #
No. A Letter of Authority authorizes a revenue officer to examine a taxpayer’s books for a stated period under NIRC Section 6(A), while a summons under Section 5(C) compels a person to appear, produce records, and testify. A summons does not replace an audit authority, and an audit authority does not by itself replace a summons.
Can the BIR summon a person who is not the taxpayer under audit? #
Yes. Section 5(C) allows the summons to be directed to the person liable for tax, an officer or employee of that person, a person with custody of the accounting records, or any other person. Third parties such as bookkeepers or counterparties can therefore be summoned to appear and produce records.
Can a BIR summons be used to inspect my bank deposits? #
Not by itself. The last paragraph of NIRC Section 5 states that nothing in the section grants the Commissioner authority to inquire into bank deposits other than as provided in Section 6(F), which covers a decedent’s gross estate, a taxpayer applying for compromise due to financial incapacity, and requests from a foreign tax authority under Republic Act No. 10021.
Summary #
- A BIR summons under NIRC Section 5(C) compels appearance, production of records, and testimony, and may be directed at the taxpayer or “any other person.”
- A Letter of Authority (Section 6(A)) authorizes an examination; a Letter Notice flags a data mismatch; a summons compels attendance and documents.
- Section 266 penalizes neglecting a duly served summons with a fine of ₱5,000 to ₱10,000 and imprisonment of one to two years.
- Section 5 does not by itself authorize bank deposit inquiries, which are limited to Section 6(F).
- Respond in writing, produce exactly what is requested, and keep a transmittal record.
Sources #
Primary sources