Disciplinary Action for Violation of BIR Field and Office Circulars

May 14, 1959 BIR RULING NO. 271-59 Mr. Nicolas Gela 40 Rosario Street Bacolod City S i r : With reference to your letter dated February 6, 1959, I have the honor to inform you that an official or employee of the Bureau of Internal Revenue may be subjected to severe disciplinary action or in proper cases dismissed from the service for violation of BIR Field and Office Circulars some of which are as follows: cdt 1. Keeping or preparing the books of accounts of any person, firm, or corporation, whether subject to the payment of any internal revenue tax or not, pursuant to BIR Office Circular No. 4; 2. Habitual or repeated indulgence in gambling or going to gambling establishments as provided for by BIR Office Circular No. V-45; 3. Accepting a taxpayer as client in any matter related in any way to any tax, or to accept any outside occupation for gain without the prior approval of the Secretary of Finance, in accordance with BIR Office Circular No. V-51; and 4. Allowing oneself to be accompanied by persons other than BIR employees in conducting investigations or examinations of books of accounts of taxpayers or making searches of dwellings, business offices or establishments without previous authority from the Commissioner of Internal Revenue, pursuant to BIR Field Circular No. V-33. As regards your other query, you are advised that Section 13 of BIR Revenue Regulations No. V-1, otherwise known as the Bookkeeping Regulations, does not require the record of inventories to be notarized before submitting the same to the deputy provincial or city treasurer at the start of business operations or within 30 days after the close of the calendar year or accounting period. The signature of the owner or manager in the said inventory will suffice to authenticate the same. cdta Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue