"On-the-spot" Apprehension for Violations of the Internal Revenue Law and Regulations

March 14, 1960 BIR RULING NO. 123-60 Mr. Maximo R. Fernandez (Thru the Regional Director) B.I.R. Regional District No. 10 Davao City S i r : In answer to your letter inquiring whether or not a tax census investigator can make "on-the-spot" apprehension for violations of the internal revenue law and regulations, you are hereby informed as follows: Section 14 of the Tax Code authorizes certain internal revenue officers to make arrests and seizures for violation of the internal revenue law and regulations. A tax census investigator is not one of those so authorized. Since apprehension, in order to be effective, necessarily includes the arrest of the offender and the seizure of the evidence of his violation, your query is answered in the negative. In this connection, however, your attention is invited to the provisions of section 13 of the Tax Code which should be complied with by all internal revenue officers or employees including tax census investigators. cdll Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue