Compliance by All Revenue Officers and Employees With Anti-Smuggling Laws

January 12, 1966 REVENUE MEMORANDUM CIRCULAR NO. 04-66 TO : All Revenue Officers and Employees Cognizant of the declared policy and current concern of His Excellency, the President, to wage an all-out decisive campaign against smuggling and the consequent evils it has spawned, this Office hereby enjoins all revenue officers and employees to observe and comply strictly with all laws against smuggling and to cooperate unreservedly in the anti-smuggling campaign. Specifically, all revenue personnel must neither purchase, use or possess smuggled articles nor participate in any way, directly or indirectly, in the traffic and trade of such smuggled products. Needless to state, as public servants charged particularly with the responsibility for the collection of taxes and the enforcement of internal revenue laws, all personnel of this Bureau should set a fine example of faithful and conscientious compliance with all tax laws and observance of the high standards of conduct required of all government employees. All revenue personnel are, therefore, warned that any violation or infraction by them of any law or regulation relative to smuggling will be severely dealt with. All Department Heads, Regional Directors, Chiefs of Units and/or Supervisors shall see to it that all revenue personnel under their respective jurisdiction faithfully comply with the provisions of this Circular and that they report immediately to the Commissioner of Internal Revenue any infraction of this Circular for appropriate administrative, civil and/or criminal action against any erring revenue personnel. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue