Creation of the Prosecution Division Under the Legal Department

April 29, 1966 REVENUE ADMINISTRATIVE ORDER NO. 05-66 SUBJECT : Creation of the Prosecution Division Under the Legal Department TO : All Internal Revenue Officers and Other Concerned Pursuant to the provisions of Sections 79(3) and 551 of the Revised Administrative Code and the exigencies of the revenue service so requiring, there is hereby organized the Prosecution Division under the legal Department. I. ORGANIZATION This division shall be headed by a Chief of Division who shall be responsible for carrying out the duties and functions thereof. He shall be assisted by an Assistant Chief of Division, who shall also act in his place in case of his absence or inability to perform his duties and functions. cdta The personnel of the division shall consist of Trial Attorneys, Legal Officers, Clerks, Stenographers and Messengers. II. FUNCTIONS The functions of the proposed division shall be as follows: 1. To study and take proper action on cases referred to it for criminal prosecution of persons violating internal revenue laws and other laws administered by the Bureau of Internal Revenue; 2. To appear before the fiscals or other prosecutors as representative of the Commissioner in the prosecution of criminal complaints for violation of internal revenue laws and regulations; 3. To actively assist the fiscals and other prosecuting officials in the successful prosecution of criminal cases involving tax evasion and/or violations of the internal revenue laws and regulations and other laws administered by the Bureau of Internal Revenue; 4. To coordinate its work with those of other divisions and units of the Bureau of Internal Revenue and other government agencies with a view to prosecuting all violators of revenue laws and regulations and other laws administered by the Bureau of Internal Revenue; 5. To study and act on cases involving revenue officials and employees recommended for criminal prosecution and to assist fiscals and other prosecutors in the prosecution of such officials and employees; 6. To do and perform such other duties and functions as may be required in the successful prosecution of tax evaders and violators of revenue laws and regulations and other laws administered by the Bureau of Internal Revenue. This order, which supersedes Revenue Special Order No. 181-66 dated March 23, 1966, takes effect upon its approval. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue APPROVED: (SGD.) EDUARDO Z. ROMUALDEZ Secretary of Finance