Inspection of Books of Accounts of Taxpayer

April 22, 1960 BIR RULING NO. 215-60 Mr. Nicolas G. Gela 97-A Rosario Street Bacolod City S i r : In answer to the questions you have raised before this Office, please be informed as follows: The inspection of books of accounts of taxpayer is a step preparatory to assessment. The power to assess internal revenue taxes belongs exclusively to this Bureau. Municipal treasurers are not authorized to make assessments of internal revenue taxes. Hence, they are not allowed to inspect said books. Violations of the Tax Code which carry the heaviest penalty are those violations of the provisions on specific taxes penalized under Title IV, Chapter III of the said Code. Dishonesty, oppression, misconduct, neglect of duty, conviction of a crime involving moral turpitude, notoriously disgraceful or immoral conduct are grounds for dismissal of BIR employees in the classified service. (Sec. 33, R.A. 2260, Civil Service Act of 1959). Republic Act No. 1379 is applicable to employees of this Bureau. The Revised Penal Code will also apply to employees of this Bureau if the acts of the employee constitute an offense defined and punished under said Code. The disbarment of certified public accountants is not within the jurisdiction of this Office. It is suggested that you refer the matter to the Office of the President. If a taxpayer believes that an employee of this Office has committed any irregularity in the performance of his official duties, he should file a written complaint, subscribed and sworn to by him, with the Commissioner of Internal Revenue. (Secs. 32 and 20, R.A. No. 2260, Civil Service Act of 1959.) Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue