Encroachment Upon the Powers of the BIR by the Philippine Constabulary

May 7, 1959 BIR RULING NO. 249-59 The Regional Director B.I.R. Regional District No. 2 San Fernando, Pampanga S i r : This is in connection with your letter dated April 24, 1959 informing this Office of the seeming encroachment upon the powers of the Bureau of Internal Revenue by the Philippine Constabulary in the apprehension of violators of the internal revenue laws and regulations. Section 848 of the Revised Administrative Code provides as follows: "SEC. 848. Authority of members of Constabulary as peace officers . Members of the Constabulary are peace officers and are authorized and empowered to prevent and suppress brigandage, unlawful assemblies, riots, insurrections, and other breaches of the peace and violations of the law. They are empowered and required to execute any lawful warrant or order of arrest issued against any person or persons for any violation of law, and to make arrests upon reasonable suspicion without warrant for breaches of the peace or other violations of law." Pursuant to the abovequoted provision of law, the Philippine Constabulary has the power to prevent and suppress any violation of the law. Moreover, the Supreme Court in the case entitled "U.S. vs. Sandalio J. Rodriguez", 38 Phil. pp. 759-768) held as follows: "It is not necessary to secure the approval of the Collector of Internal Revenue before an information is filed, charging a criminal violation of the Internal Revenue Law. What that law does not provide is that no civil action for recovery of taxes or the enforcement of any fine, penalty, or forfeiture under the Act shall be begun without the approval of the Collector of Internal Revenue (See section 1581; Administrative Code of 1917) The fines, penalties, and forfeiture therein mentioned, are administrative penalties which are only recoverable by civil action." (U.S. vs. Sandalio J. Rodriguez Nos. 13352-13355, Oct. 11, 1918, 38 Phil. pp. 759-768) The power to investigate and apprehend tax violators is vested primarily in the Bureau of Internal Revenue. However, if any member of the Philippine Constabulary in the performance of his duty as peace officer becomes aware of any violation of the Internal Revenue Laws, he can under the abovequoted provisions of the Revised Administrative Code, prevent or suppress said violations. Any such violation discovered by any member of the Philippine Constabulary should be reported immediately to the nearest internal revenue office. aisadc Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue