Power to Make Arrests and Seizures for Violation of the Tax Code Cannot be Delegated to the Municipal Trasurer

January 9, 1992 BIR RULING NO. 010-92 15 000-00 010-92 Office of the Municipal Council Municipality of San Jose de Buenavista Antique Attention: Mr . Crisologo M . Bilangbilin Municipal Vice Mayor Gentlemen : This refers to your Resolution No. 192, S. of 1991, is effect requesting this Office to deputize your Municipal Treasurer in order that the latter can apprehend tax evaders/violators mostly composed of businessmen in that municipality who do not declare their true income or issue the proper receipts thus depriving the municipal government of its much needed revenues. In reply, please be informed that pursuant to Section 15 of the Tax Code, as amended, only the Commissioner of Internal Revenue, the Deputy Commissioners, the Revenue Regional Directors, the Revenue District Officers and other internal revenue officers shall have authority to make arrests and seizures for the violation of any penal law or regulation administered by the Bureau of Internal Revenue and any person so arrested shall forthwith be brought before a court, there to be dealt with according to law. Since the Municipal Treasurer is not an internal revenue officer, it is regretted that we cannot delegate to him the power to make arrests and seizures for violation of any of the provisions of the Tax Code or any regulation issued thereto. Very truly yours, (SGD.) JOSE U. ONG Commissioner of Internal Revenue