BIR Ruling No. 068-65

June 18, 1965 BIR RULING NO. 068-65 The Philippine Manila Sari-Sari Store Association 953 2nd Floor, Magdalena St. M a n i l a Attention : Mr . F . Arellano Sy Secretary Gentlemen : This refers to your letter dated June 3, 1965 requesting legal opinion as to whether or not an agent of this Bureau can legally enter into a sari-sari store to search for evidence of violations of internal revenue laws without a search warrant. In reply, I have the honor to inform you that an internal revenue agent cannot, as a general rule, enter any business establishment to search for evidence of violations of the internal revenue law without a search warrant issued by a competent court, However, under the authority of Section 167 of the Tax Code, any internal revenue officer may, in the discharge of his official duties, even without a search warrant, enter any house, building, or place where articles subject to specific tax are produced or kept, or are believed by him upon reasonable grounds to be produced or kept so far as may be necessary to examine, discover, or seize the same. LLphil Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue