Enforcement of the Provisions of Field Circular No. V-70

January 17, 1958 BIR RULING NO. 035-58 Mr. Tereso Caares Moalbbal, Cebu S i r : In reply to your letter dated June 27, 1957, I have the honor to inform you as follows: Pursuant to the provisions of Field Circular No. V-70, every fieldman of this Bureau assigned to field investigation work is required, before proceeding to a taxpayer to commence investigation, to secure from the Provincial Revenue Officer thereat, a letter or memorandum instructing him to examine or investigate such taxpayer. Exceptions to this requirement are cases that require immediate action on the spot, such as apprehension of merchant (1) who do not issue sales receipts or invoices; (2) who keep private books of accounts; (3) who are not provided with the necessary privilege tax-receipts; and (4) who possess illicit articles on which the specific tax has not been paid. As for your query regarding the month or the days during which books of accounts and other records of merchants may be examined or inspected, you are advised that such examination or inspection may be made as often as there are violations of the internal revenue laws and regulations. However, except in the cases mentioned in the aforecited Field Circular that require immediate action, a taxpayer may refuse inspection of his books and other records if and when the agent is not armed with the letter of authority, especially if the identity of the fieldman is not properly established. LibLex Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue