Prohibition from Investigating an AFP Officer for Ill-gotten Wealth

September 2, 1988 BIR RULING NO. 430-88 21 000-00 430-88 Gentlemen : This refers to your letter dated July 4, 1988 requesting opinion as to whether the AFP-Anti-Graft Board is prohibited from investigating an AFP officer for ill-gotten wealth under Republic Act No. 3019, otherwise known as the Anti-Graft and Corrupt Practices Act because of his availment of the tax amnesties. It is represented that the AFP Anti-Graft Board is tasked by the PCGG to investigate ill-gotten wealth of AFP officers both in the active and retired service. In reply thereto, I have the honor to inform you that the availment of the tax amnesty relieved a taxpayer from all civil, criminal and administrative liabilities under the National Internal Revenue Code for the taxable years covered by the tax amnesty return. Under Section 4(f) of Executive Order No. 41, as amended among the taxpayers who may not avail of the amnesty are those with pending cases involving unexplained or unlawfully acquired wealth before the Sandiganbayan. Such being the case, the AFP Anti-Graft Board cannot investigate an AFP officer who has no pending case before the Sandiganbayan involving unexplained or unlawfully acquired wealth under R.A. No. 3019, otherwise known as the Anti-Graft and Corrupt Practices Act, and has properly availed of the tax amnesty under Executive Order No. 41. cdta Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner