Circularizing the Code of Professional Responsibility and Accountability and Supreme Court of the Philippines En Banc Resolution A.M. No. 22-09-01-SC Dated April 11, 2023

November 28, 2023 REVENUE MEMORANDUM CIRCULAR NO. 123-2023 SUBJECT : Circularizing the Code of Professional Responsibility and Accountability and Supreme Court of the Philippines En Banc Resolution A.M. No. 22-09-01-SC Dated April 11, 2023 TO : All Internal Revenue Officials, Employees, and Others Concerned For the information and guidance of all internal revenue officials, employees, and others concerned, attached as Annex "A" hereof is the copy of the "Code of Professional Responsibility and Accountability," or the rules governing "The Norms of Conduct and Ethical Standards in the Legal Profession" and as Annex "B" is the copy of the Court's EN BANC Resolution A.M. No. 22-09-01-SC dated April 11, 2023. SDAaTC All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue ANNEX A Code of Professional Responsibility and Accountability ANNEX B A.M. No. 22-09-01-SC April 11, 2023