Rules Implementing the Law Granting Allowance to Special Attorneys

August 31, 1978 REVENUE MEMORANDUM CIRCULAR NO. 078-78 SUBJECT : Rules Implementing the Law Granting Allowance to Special Attorneys A. Pursuant to Section 22 of the General Provisions of the General Appropriations Decree (January 1-December 31, 1978), P.D. No. 1250, which reads as follows: "Section 22. Special Counsels . Lawyer-personnel in the legal staffs of departments, bureaus or offices of the National Government appearing in Court as special counsel in collaboration with the Solicitor General and/or Fiscals concerned are hereby authorized an allowance of P100 per appearance, chargeable to savings in the appropriations for personal services of their respective offices, but not exceeding P400 per month." authorizing grant of allowance per appearance in Court of Special Attorneys or Special Counsel duly appointed by the Solicitor General, or the Department of Justice, the following rules are hereby set for the guidance of all concerned, to wit: 1. Special Attorney or Special Counsel may claim an amount of not more than Four Hundred (P400.00) pesos in any one month on the basis of One Hundred (P100.00) pesos per court appearance, subject to the usual requirements of proof of court appearance, and auditing regulations. 2. For the purpose of this Circular, appearance means actual attendance of hearings of a Special Attorney or Special Counsel in court as follows: (a) As counsel for the Commissioner of Internal Revenue or other officials or employees impleaded in a case in connection with the performance of his/her official duties; aisa dc (b) As Private Prosecutor in criminal cases involving violations of the Tax Code and other laws enforced by the Bureau of Internal Revenue and criminal cases involving BIR personnel; and (c) Civil cases involving collection suits brought by the Bureau of Internal Revenue, special civil actions and special proceedings and cases disputing the assessment of the Bureau of Internal Revenue. 3. Court Hearing for the purpose of this Circular means the following: (a) Trial on the Merits (b) Any hearing when appearance of counsel is ordered by the court or required by the Commissioner of Internal Revenue or Office of the Solicitor General or Department of Justice. (c) Pre-Trial (d) Motion to Dismiss (e) Motion for Allowance and Order for Payment of Taxes (f) Motion for Reconsideration (g) Motion for Execution (h) Motion for Preliminary Attachments (i) Opposition to Motion or Order to Produce Income Tax Returns or other confidential records kept by the Bureau of Internal Revenue (j) Motion for Approval of Record on Appeal 4. Motions for Postponement, though counsel is present, shall not be considered hearing or appearance within the purview of this Circular. 5. In case of out-of-town court appearances, a memorandum or directive should be issued as much as possible before the hearing and shall be approved by the Deputy Commissioner. 6. No court appearances as counsel shall be allowed in the province or region where there is stationed a Special Attorney, or when the case is already being handled by the Provincial or City Fiscal except when strictly necessary as determined by the Commissioner of Internal Revenue or Deputy Commissioner of Internal Revenue upon recommendation of the Revenue Service Chief (Legal). 7. Allowances granted pursuant to this circular shall be chargeable against the funds of the Central Office in case of Special Attorneys stationed in the Central Office. In case of Special Attorneys stationed in the region, their allowance shall be charged against the funds of the Regional Office having jurisdiction of the said Special Attorneys. B. The Chiefs of the Litigation Division, Prosecution Division and of the Legal Branches and Regional Directors shall see to it that the claims for allowances of Special Attorneys in Court appearances shall be duly supported by approved memorandum or directive, in case of out-of-town court hearings, or certificates of appearance issued by the Clerk of Court concerned, in Manila and suburbs. C. Effectivity: This Revenue Memorandum Circular takes effect not earlier than January 1, 1978, subject to availability of funds and proof of appearance as herein set forth. EFREN I. PLANA Acting Commissioner COPY FURNISHED: 1. All Regional Directors 2. The Chief, Budget Division 3. The Chief, Accounting Division 4. The Auditor, BIR, Quezon City