Reiterating Revenue Memorandum Circular No. 34-62, Implementing Sec. 58 of Executive Order No. 94, Series of 1947: Prohibition of Employment, Acceptance of Gain or Occupation of Officers and Employees of the BIR

July 22, 1971 REVENUE MEMORANDUM CIRCULAR NO. 24-71 SUBJECT : Reiterating Revenue Memorandum Circular No. 34-62, Implementing Sec. 58 of Executive Order No. 94, Series of 1947: Prohibition of Employment, Acceptance of Gain or Occupation of Officers and Employees of the BIR TO : All Revenue Officers and Employees For the information and guidance of all revenue officers and employees, there is published hereunder the provisions of Sec. 58 of Executive Order No. 94, series of 1947, which reads as follows: "Sec. 58. No officer or employee of the BIR shall accept employment from any taxpayer as client in any matter related in any way to any tax. Violation of this rule shall be sufficient ground for the summary dismissal from the service of the officer or employee concerned. No officer or employee in any tax collecting agency shall accept any outside occupation for gain without the prior approval of the President upon recommendation of the Secretary of Finance. The prohibition may consist of, but is not limited to the: 1. Keeping of books of accounts and other records of taxpayers; 2. Making of representations for and in behalf of a taxpayer in this Bureau or any other office in a matter related in any way to a tax; 3. Preparing the taxpayer's income tax returns and letters for taxpayers addressed to this Bureau questioning or protesting demands for payment of internal revenue taxes; 4. Giving of help and assistance on official transactions of taxpayers with this Bureau when such help or assistance is not part of their official duties. However, when assistance is sought in the office during office hours he may be allowed to do so. The aforementioned acts are prohibited irrespective of whether it is done outside of office hours as during leaves of absences or whether division, office, branch unit or section to which the officer or employee is assigned has any direct intervention with the tax matter involved. All department heads, regional directors, division chiefs, provincial revenue officers and supervisors are hereby enjoined to report any violation of the above-quoted provisions of Executive Order No. 94, series of 1947 by any of their subordinates that may come to their attention. Notice is hereby given that any violation of these rules will be dealt with by summary dismissal from the service. (SGD.) JOSE B. LINGAD Actg. Commissioner of Internal Revenue Your attention is again invited to the provisions of the Executive Order above-quoted with a stern warning that any violation committed against these rules by any officer or employee specifically the Collection Agent, Cash Clerk and other field officers and employees of this Bureau shall be dealt with severely under pain of dismissal from the service. Strict enforcement is hereby enjoined by all concerned. aisa dc MISAEL P. VERA Commissioner of Internal Revenue