BIR Ruling No. 078-63

October 28, 1963 BIR RULING NO. 078-63 The Regional Director BIR Regional District No. 6 Naga City S i r : This is with reference to the letter of Mr. Stephen F. Sergio, GSIS Building, Naga City, dated August 5, 1965 requesting information as to whether or not Mr. Santos Espiritu, BIR Collection Agent of Buhi, Camarines Sur, is authorized to search and examine books of taxpayers. You are hereby informed that the functions and duties of a collection agent are limited to the enforcement of the provisions of the law, rules or regulations bearing on collection of internal revenue taxes, fees, or charges. Such duty includes the power to distrain and/or levy upon, if so directed, the delinquent taxpayer's properties. On the other hand, the duties incident to the examination of the books of taxpayers, the inspection of their establishment, the prevention and detection of tax frauds are generally the functions of revenue agents and examiners and their assistants. These functions are clearly defined in Revenue Administrative Order No. 3, 4 and 5 of the Department of Finance. Collection Agents should therefore, be advised that they are not authorized to examine books of accounts. Should a collection agent discover any violation of the internal revenue law, he must report the matter to the Provincial Revenue Officer concerned who shall take the necessary action as may be appropriate in the circumstances. LLjur Very truly yours, (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue