BIR Ruling No. 054-61

February 10, 1961 BIR RULING NO. 054-61 Mrs. Emilia R. Villamor P.O. Box 65 Cebu City Madam : In reply to your letter dated August 23, 1960, I have the honor to inform you that no B.I.R. agent or examiner can examine the books of accounts of a taxpayer without the necessary authorization or directive issued by the proper officials of this bureau. Among those BIR officials authorized to issue such authority are the Chiefs of the Specific Tax Sections in our ten regional offices throughout the Philippines. LLjur The "authorization" heretofore mentioned may be in the form of a memorandum or letter , duly dated and signed by the BIR official concerned, stating among other things the agent's full name, and the corresponding instruction or directive to be accomplished by said agent. The original copy of this memorandum may be left with the taxpayer examined, if the latter so desires. To safeguard the tax-paying public from harassment and scrupulous impostors, our fieldmen had been duly instructed (which we strictly enforce) to identify themselves to the taxpayers before they conduct any investigation or examination of the taxpayer's books of account. (Field Circular No. V-48) There are specific cases, however, whereby the issuance of said memorandum or directive is dispensed with, especially in cases that requires immediate action on the spot, such as apprehension of merchants: (1) who do not issue sales receipts or invoice; (2) who keep private books of accounts; (3) who are not provided with necessary privilege tax receipts; and (4) persons who posses illicit (untaxpaid) articles subject to specific tax. (Field Circular No. V-70; BIR Ruling No. 35, s. of 1958.) LLphil Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue