Procedure in Going Over the Records of the Board of Transportation for Taxation Purposes

August 11, 1977 REVENUE MEMORANDUM CIRCULAR NO. 24-77 SUBJECT : Procedure in Going Over the Records of the Board of Transportation for Taxation Purposes TO : All Internal Revenue Officers and others concerned With reference to the provisions of Section 7 of the National Internal Revenue Code of 1977 empowering the Commissioner of Internal Revenue or his deputies to obtain information from government offices for discovery of potential taxpayers, arrangements have been made with the Board of Transportation for Bureau of Internal Revenue examiners to have access to the records of the former. In accordance with the arrangement, the following procedure shall be followed by all examiners and other officials of the Bureau in procuring information from the Board of Transportation: 1. All examiners are authorized to go to the offices of the Board of Transportation to secure information for discovery of potential taxpayers or in connection with the investigations they are conducting. 2. In certain cases where data need to be gathered and the services of Bureau of Internal Revenue employees other than examiners are to be utilized, an appropriate authority must be secured from the Commissioner of Internal Revenue by the Chief of the unit from where the employee is assigned. 3. Before going to the particular division or unit of the Board of Transportation to secure the information, the examiner or employee specially designated must first go to the Office of Justice Leopoldo M. Abellera, Acting Chairman of the Board of Transportation to introduce himself and secure his permission to have access to the records of the Board of Transportation to enable the latter to personally introduce the BIR examiner or officer to the respective heads of divisions of the Board. This procedure shall be strictly followed by all those concerned. aisa dc EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8