Powers of the BIR Inspector

July 31, 1959 BIR RULING NO. 388-59 The Philippine Free Press 708 Rizal Avenue M a n i l a Gentlemen : This is in connection with the query of Mr. Demetrio Amido which was referred to this Office for a reply. The questions raised by the taxpayer are as follows: 1. Has BIR inspector the right to search the store for the reason that some fraud records may be hidden? 2. Has he the right to examine the books of accounts on Sunday, special Holiday, and after five o'clock in the afternoon? In reply thereto, I have the honor to inform you that our agents and examiners have no authority to search the store for hidden records. A search warrant is necessary for that purpose. However, if in the course of his investigation he discovers such fraudulent records, he has the power to seize them under provisions of section 14 of the National Internal Revenue Code. Moreover, in accordance with the provisions of section 167 of the Tax Code, any internal-revenue officer may in the discharge of his official duties enter any house, building, or place where articles subject to specific tax are produced or kept, or are believed by him upon reasonable grounds to be produced or kept, in order that he can examine, discover, or seize the same. As regards the second question, please be further informed that our agents and examiners can examine the books of accounts even on Sundays, and special holidays or after office hours, if they have been authorized to do so by their superior officers or by the Commissioner of Internal Revenue. LLphil As requested, the basic letter is herewith returned. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue