BIR Ruling

May 20, 1966 3rd Indorsement Returned to the Regional Director, Regional District No. 10, Cebu City, the within papers bearing on the request of Mr. Fortunato S. Diez, Collection Agent, Sibonga, Cebu, for information as to whether or not he is authorized to check and apprehend store owners who are selling local untaxpaid cigarettes as well as blue seal cigarettes within his jurisdiction, with the information as follows: cdti The power to make arrests and seizures for violation of any penal law or regulation administered by the Bureau of Internal Revenue is vested upon internal revenue agents, agent's assistants and examiners. The functions and duties of a collection agent, however, are limited to the enforcement of the provisions of the law, rules or regulations bearing on the collection of internal revenue taxes, fees, or charges. Such duty includes the power to distrain and/or levy upon, if so directed, the delinquent taxpayer's properties. Should the collection agent discover any violation of the internal revenue law, he should report the matter to the Chief Revenue Officer concerned who shall take the necessary action as may be appropriate in the circumstances. Accordingly, the said collection agent should be advised that he is not legally authorized to check and apprehend store owners who are selling local untaxpaid cigarettes as well as blue seal cigarettes. cdtech (SGD.) AMBROSIO M. LINA Acting Deputy Commissioner of Internal Revenue