Acceptance of Smuggled Articles Sized and Turned Over by the PC and Other Law Enforcement Agencies to Office of the Bureau of Internal Revenue

June 9, 1964 REVENUE MEMORANDUM CIRCULAR NO. 19-64 SUBJECT : Acceptance of Smuggled Articles Sized and Turned Over by the PC and Other Law Enforcement Agencies to Office of the Bureau of Internal Revenue TO : All Regional Directors, Chief Revenue Officers and Others Concerned For the information, guidance and compliance of all concerned, there is promulgated herewith the procedure to be followed on the smuggled articles turned over by the PC and other law enforcement agencies to offices of the Bureau of Internal Revenue: (1) All smuggled articles confiscated by the PC and other law enforcement agencies when turned over to any revenue office should be accepted by the head of the office. (2) Before accepting and issuing a receipt, the articles turned over should be inspected to determine that, the articles are those represented by the agencies turning over the articles. This should be accomplished through verification of the contents of the cartons, cases, bottles and other form of packing of the articles. (3) All papers and other evidences relative to the articles being turned over should be requested from the authorities concerned so that they can be made a basis for whatever action is to be taken by the Bureau. (4) The articles turned over should be stored in the Office and the head of the Office whom the articles were turned over should exercise due diligence and care to see to it that the articles are not tampered, stolen or destroyed. (5) If there is not enough space in the Office, the head of the Office is hereby authorized to lease the needed space on an emergency and monthly basis. Any lease made should be immediately communicated to this Office. (6) In accordance with the previous instructions, the procedure of reporting by daily telegram all confiscated articles turned over by the PC and other police agencies or those confiscated by the Revenue Officials, and the weekly summary report thereon should continue to be accomplished. Strict compliance of the provision of this Revenue Memorandum Circular is hereby enjoined. LexLib (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue APPROVED: (SGD.) RUFINO G. HECHANOVA Secretary of Finance