Power of the Police Officers to Enforce the Internal Revenue Laws and Regulations

March 22, 1960 BIR RULING NO. 131-60 4th Indorsement Respectfully returned to the Director of the Bureau of Forestry, Manila, the herein papers pertaining to the query of Mayor of the Municipal District of Lamut, Ifugao, Mountain Province with the following comment. The power to enforce the internal revenue laws and regulations governing the measuring of forest products out and removed and the collection of the forest charges thereon is vested in this Bureau. (Secs. 3 & 262, Tax Code). Section 14 of the Tax Code authorizes certain internal revenue officers to make arrests and/or seizures for violations of the internal revenue law or regulations. While police officers are not mentioned in said section, they may, however, exercise the same power when a violation of said law or regulations is committed in their presence. But, when they do so, it would be advisable that they bring the offender together with the evidence of his violation to the nearest provincial revenue officer or to the deputy provincial treasurer, if in the provinces, or to the Commissioner of Internal Revenue, if in Manila, who shall take appropriate action. MELECIO R. DOMINGO Commissioner of Internal Revenue