Clarifications on some provisions of Revenue Memorandum Order No. 3-95 dated January 11, 1995

February 9, 1995 REVENUE MEMORANDUM CIRCULAR NO. 07-95 TO : All Revenue Officials, Employees and Others Concerned SUBJECT : Clarifications on Some Provisions of Revenue Memorandum Order No. 3-95 Dated January 11, 1995 For the information and guidance of all revenue officials and employees, the following clarifications on some provisions of Revenue Memorandum Order No. 3-95 are hereby adopted, to wit: 1. The statement "any BIR official" in paragraph C, no. 2 of RMO 3-95 shall mean any official from the position of Assistant Revenue District Officer/Assistant Division Chief to the Commissioner. Lower level employees shall provide information to cause the apprehension and confiscation. 2. The manner of apprehension and confiscation of the use of unauthorized duplicated BIR ID shall be as follows: a) National Office The apprehending official shall invite the employee using the unauthorized ID to the Internal Security Division; if the latter refuses, the apprehending official shall forward the confiscated ID to the Internal Security Division with a brief statement of facts surrounding the confiscation. b) Regional Office The apprehending official shall invite the erring employee to the Special Investigation Division; if the employee refuses, the apprehending official shall submit the confiscated ID to the Special Investigation Division with a brief statement of facts surrounding the confiscation. The report shall be submitted to the Internal Security Division thru the Assistant Commissioner, Intelligence and Investigation Service within five (5) days of receipt of the report. c) District Office The Revenue District Officer shall submit directly to the Internal Security Division, thru Assistant Commissioner, Intelligence and Investigation Service, the confiscated ID card with a brief statement of facts surrounding the confiscation within five (5) days. 3. Inasmuch as the new BIR ID card shall eventually be used for attendance purposes, the Internal Security Division and the Special Investigation Division shall assign an Officer of the Day to ensure the strict and proper compliance of the order. The Revenue District Officer shall likewise assigned an Officer of the Day for the same purpose. All revenue officials and employees are enjoined to give Revenue Memorandum Order No. 3-95 and this Circular as wide a publicity as possible. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue