Guidelines on Civil and Criminal Cases to be Handled by Revenue Regions

February 15, 1983 REVENUE ADMINISTRATIVE ORDER NO. 05-83 SUBJECT : Guidelines on Civil and Criminal Cases to be Handled by Revenue Regions TO : All Internal Revenue Officers and Others Concerned The following civil and criminal cases are to be handled by Special Attorneys and Special Counsels assigned in the Legal Branches of Revenue Regions: I. Criminal Cases 1. Fraud cases investigated by the Special Investigation Unit of the Region under Revenue Administrative Order No. 5-80. 2. Cases investigated by the Region involving the non-filing of returns and non-payment of taxes. 3. Cases investigated by the Specific Tax Branches of the Revenue Region. 4. Cases of non-issuance of invoices and receipts under Revenue Memorandum Order No. 7-79 which were apprehended and reported by fieldmen of the Regional Office. Cases originally apprehended by fieldmen of the National Office may be referred to the Regional Office concerned at the discretion of the Revenue Service Chief (Legal). 5. Cases involving violations of the Bookkeeping Law or Revenue Regulations No. V-1 and other violations of the Tax Code and related laws penalized under Section 337 of the Tax Code. 6. Cases of revenue personnel in the Region. aisa dc 7. Other criminal cases to be referred to the Revenue Regions by the National Office at the discretion of the Revenue Service Chief (Legal), taking into account the following: a. The prosecution of the criminal case by the National Office lawyers will endanger the safety of said lawyers; and b. So much sacrifice and inconvenience will be experienced by the National Office lawyer because of the distance and lack of transportation; National Office cases being handled by lawyers of the National Office shall be continued by lawyers of the Legal Branches after the Branch lawyers have acquired familiarity with the case as a result of about 2 or 3 hearings. For this purpose, the National Office lawyers must make representation with the Regional Director concerned for the assignment of lawyers of the Legal Branch to collaborate with him starting from his first appearance in the case. This arrangement, however, will not apply to cases being handled by National Office lawyers in Revenue Regions Nos. 4-A and 4-B. However, in policy and complicated cases, to be determined by the Revenue Service Chief (Legal), National Office lawyers may continue to handle the prosecution thereof until they have rested the case; after which, the same may be relinquished to lawyers of the Region concerned. II. Civil Cases 1. Complaints for collection on cases falling within the jurisdiction of the Region and complaints in intervention; provisional remedy like attachment; special civil actions as interpleader and contempt; special proceedings as proofs of claim filed in court by the Regional Office for the collection of taxes and other matters. casia 2. Cases assessed and finally decided by the Regional Offices of Revenue Regions 4-A, Manila and 4-B, Quezon City and appealed to the Court of Tax Appeals. In such cases, the Legal Branches of said Regions shall handle the same. The Chief, Litigation Division, thru the Revenue Service Chief (Legal), shall be furnished with copies of the Regional Offices' decisions, the petitions for review, the answers and the CTA decisions. If important legal issues are involved, the Revenue Service Chief (Legal) may assign lawyers of the Litigation Division to collaborate with the lawyers of said Legal Branches. 3. Other civil cases to be referred to the Revenue Regions by the National Office at the discretion of the Revenue Service Chief (Legal). A copy of the decisions in all the above cases (civil and criminal) shall immediately be furnished the Revenue Service Chief (Legal), for his information. As a general rule, decisions adverse to the Bureau should be appealed. However, if the Regional Office believes that no appeal shall be taken, the necessary recommendations should be submitted, thru the Legal Office, for approval by the Commissioner. The notice of appeal and record on appeal shall be filed by the Legal Branch concerned, which shall also continue handling the case in the appellate courts. At the request of the Regional Director, assistance in the handling of all the criminal and civil cases will be extended by the Legal Office. In all the abovementioned cases, the Regional Director is authorized to sign all pleadings filed in connection therewith which, otherwise, requires the signature of the Commissioner . casia III. Protested Cases All cases falling within the jurisdiction of the Regional Office and protested administratively on factual and/or legal grounds shall be referred to the Legal Branch for appropriate action. Such protest may be done by filing a written request for reconsideration or reinvestigation within thirty (30) days from receipt of the assessment as provided in Section 319-A of the Tax Code. If further testimonial and/or documentary evidence is necessary, then the Legal Branch should conduct a conference-hearing during which the taxpayer or his representative, as well as the investigating examiner, should be present. After the reinvestigation or conference-hearing, the decision will be prepared by the Legal Branch for the signature of the Regional Director. After the assessment involving P3,000 or more, exclusive of compromise penalty, has become final, and the Regional Office commences the collection by summary remedies, the docket of the case shall, after ninety (90) days from service of the warrant of distraint and levy, be referred to the Legal Branch for simultaneous collection by judicial action. The Legal Branch may also recommend the criminal prosecution of the taxpayer if such action is necessary in order that the tax may be collected expeditiously. IV. Effectivity These guidelines take effect immediately. cdtai RUBEN B. ANCHETA Acting Commissioner