BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 10, 1970
Full text
March 10, 1970 The Regional Director Revenue Region No. 16 Butuan City S i r : This refers to your telegram dated February 25, 1970 stated as follows: "RESPECTFULLY REQUEST INSTRUCTION WHETHER OR NOT REVENUE EMPLOYEE COMMA SUBJECT OF CRIMINAL COMPLAINT FILED AGAINST HIM IN PERFORMANCE OF HIS DUTIES AND SET FOR TRIAL MARCH TWO COMMA COULD AVAIL LEGAL ASSISTANCE ON OUR LEGAL BRANCH PERSONNEL." In reply, please be informed that a revenue employee who is accused in a criminal complaint filed against him for acts committed in the performance of his official duties cannot avail of any legal assistance from revenue legal personnel. There is no rule, law or regulation which allows him to avail of said assistance. Section 310 of the Tax Code provides assistance only in cases of civil action brought against any revenue officer to recover charges by reason of any act done in the performance of official duty. aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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