BIR Ruling

October 6, 1966 Mr. Zacarias C. Nuez Office of the Collection Agent Bureau of the Internal Revenue San Juan, Southern Leyte S i r : This refers to your letter dated September 1, 1966 requesting information on the following: "1. Are Revenue Collection Agents assigned in municipalities also considered as revenue officers and BIR agent as provided for in Sec. 167 of the NIRC and BIR Ruling No. 68, series of 1965? aisadc 2. Aside from the provisions of the Sec. 167 of the NIRC, can internal revenue officers search and examine the baggage of any person after or before loading or unloading from any moving vehicle or other means of transportation or any other places when upon reasonable grounds he believes that the same contents any article on which the specific tax has not been paid?" In reply thereto, you are informed as follows: 1. Revenue Collection Agents assigned in municipalities are internal revenue officers charged with the ministerial duty of collecting taxes and obtain payment of the same from taxpayers. They cannot, therefore, avail themselves of the authority prescribed under Section 167 of the Tax Code and BIR Ruling No. 68, s. of 1965 for the reason that internal revenue officers referred to in said section and ruling contemplates those revenue officers charged with the enforcement of the laws, rules and regulations on specific taxes. 2. Under the 2nd paragraph of Section 167 of the Tax Code, an internal revenue officer may also stop and search any vehicle or other means of transportation when upon reasonable grounds he believes that the same carries any article on which the specific tax has not been paid. Any search or seizure to be conducted by an internal revenue officer outside the scope of Section 167 of the Tax Code should be accomplished with a search warrant duly issued by a competent court. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue