Creation of the Intelligence Unit

August 7, 1970 REVENUE ADMINISTRATIVE ORDER NO. 08-70 SUBJECT : Creation of the Intelligence Unit TO : All Internal Revenue Officers Concerned PURPOSE AND OBJECTIVE : There is need for a more vigorous campaign against smuggling, syndicated crimes and the apprehension of fake stamps, fake receipts and other falsified papers. Specific cases of these nature have been exposed, indisputably pointing to the operation of well-knit syndicates. Unless met by a lean and hard hitting force of the Bureau of Internal Revenue, this kind of economic subversion will go a long way, sipping the life-blood of the government thereby eroding its very stability. FUNCTIONS AND DUTIES : To meet this demand in the revenue service, the Intelligence Unit under the direct control of the Commissioner of Internal Revenue and his Deputy (Operations), is hereby created with the following functions and duties: 1. Gather, collate, evaluate and investigate, informations from all sources relating to smuggling; fake receipts, strip stamps, labels, documentary stamps, science stamps, and other fake evidence of tax payment; and other syndicated and/or illicit activities that violate the provisions of the National Internal Revenue Code; 2. Gather, evaluate and collate all data, statistics or any information from any and all sources and the same shall be made the basis for referral or investigation by the unit office or Division concerned; 3. Secure search warrants from proper authorities as circumstances demand and seize documents and articles necessary in the prosecution of tax evaders; 4. Conduct special campaign on tax matters that may be assigned from time to time; 5. Plan, coordinate and evaluate intelligence activities of the BIR in collaboration with other units, regions or divisions of the Bureau; and, 6. Perform such other functions which may be assigned to it. ORGANIZATION : A. Organizational Structure . The Intelligence Unit shall be headed by a Unit Chief who shall be responsible in carrying out the duties and functions thereof. He shall be assisted by an Assistant Chief who shall act in his place in case of absence or his inability to perform his duties and functions, and a Legal Officer who shall take charge of all legal matters. The Assistant Chief, shall in addition, be charged with the duty of conducting and maintaining a systematic and continuing gathering, evaluating, and collating of all data, statistics or information from any and all sources with a view to referring the same to the investigative unit or office concerned for investigation. B. Field Force . The Field Force shall be composed of revenue examiners and/or investigators who shall be responsible for conducting the actual field investigation. The field force shall be divided into the following groups, headed by a Group Head: 1. Anti-Syndicated Activity Group . To investigate all cases involving illicit printing and/or use of fake receipts, fake strip stamps and labels, fake documentary and science stamps, falsified evidences of tax payment and other syndicated activities that violate the provisions of the Tax Code and other laws administered by the Bureau of Internal Revenue. 2. Anti-Smuggling Group . To investigate all cases of smuggling. 3. Special Campaign Group . To extend assistance to other units or offices in the Bureau and other government agencies on revenue matters. and, to conduct special campaign involving tax matters that may be initiated or undertaken by the Bureau as circumstances demand. COMPOSITION : The following personnel who are presently assigned with the Anti-Smuggling Section of the Special Laws Enforcement Division shall constitute the nucleus force of this Unit: 1. Francisco Z. Rivera, Jr. Chief, Intelligence Unit FIELD FORCE 2. Marcelino Gutierrez 10. Amador L. Martinez 3. Teodorico Baltazar 11. Roman Doydora 4. Elpidio Ayson 12. Jesus Duque 5. Manuel Udarbe, Jr. 13. Carmelo Madamba 6. Felix Meram 14. Alberto Maligaya 7. Diosdado Maynigo 15. Hazzar Mingoa 8. Bienvenido Rosales 16. Miguel Alcon 9. Godofredo Lago 17. Domingo Salas REPEALING CLAUSE : All previous orders, circulars, memoranda, instructions or portions thereof inconsistent herewith are hereby revoked. cdta EFFECTIVITY : This Order shall take effect upon approval. MISAEL P. VERA Commissioner of Internal Revenue APPROVED: CESAR VIRATA Secretary of Finance