Jurisdiction, Concept of Operations and Degree of Coordination among Entities Engaged in Anti-Smuggling Campaign

May 25, 1972 REVENUE MEMORANDUM CIRCULAR NO. 26-72 SUBJECT : Jurisdiction, Concept of Operations and Degree of Coordination among Entities Engaged in Anti-Smuggling Campaign TO : All Internal Revenue Officers, Employees and Others Concerned For your information and guidance, there is quoted hereunder Department Order No. 44-72 of the Department of Finance, dated May 8, 1972, which reads as follows: "DEPARTMENT ORDER No. 44-72" "SUBJECT : Jurisdiction, concept of operations and degree of coordination among entities engaged in anti-smuggling campaign By virtue of the creation of the National Action Committee on Anti-Smuggling Affairs (NACASA) and to enhance coordination among agencies engaged in the anti-smuggling campaign, this Department Order is hereby issued. "SECTION 1. The geographical and operational jurisdiction of all agencies engaged in the anti-smuggling campaign shall be as prescribed by appropriate laws, Executive Orders and such rules and regulations promulgated by appropriate authority. "SECTION 2. Concept of operations and coordination of all agencies shall be developed in appropriate memoranda of agreement among the agencies concerned following these guidelines: "(1) INTELLIGENCE "a. As a basis for its operation, each agency shall gather and develop its own intelligence information inherent to its mission or function to include prosecution of cases resulting from or as a consequence of said operation. "b. Intelligence information initially developed or gathered by an agency, which affects the mission of another agency shall be disseminated to the appropriate agency or agencies, for their further development and for appropriate action. "(2) APPREHENSION "a. All apprehensions involving unlawful importations shall immediately be reported to the Collector of Customs who has competent jurisdiction over the goods, motor vehicles, aircraft and/or vessels for the purpose of instituting seizure proceedings against them. "b. Goods seized or confiscated in cases of direct smuggling may remain in the custody of the apprehending unit as special deputy or agent of the Bureau of Customs until such time as when the Collector of Customs concerned shall request in writing for the turn-over or transfer of the custody of such goods to the Bureau of Customs; "c. Motor vehicles, aircraft and vessels apprehended for involvement in direct smuggling may remain in the custody of the apprehending unit for the purpose of safekeeping and maintenance until request in writing for the turnover or transfer of the custody of such motor vehicles, aircraft and vessel to the Bureau of Customs; "d. Goods, motor vehicles, aircraft and vessels apprehended in cases of technical smuggling shall immediately be turned over to the Collector of Customs concerned for appropriate action. The motor vehicles, aircraft and vessels in this case may later on be turned over to the apprehending unit for the purpose of safekeeping and maintenance until such time as when the Collector of Customs shall request in writing for the turn-over or transfer of the custody of such motor vehicles, aircraft and vessels to the Bureau of Customs; "e. Administrative proceedings (Issuance of Warrant of Seizure and Detention) by the Collector of Customs concerned shall be initiated and followed up by the apprehending units; "f. When the evidence warrants, criminal complaints must be initiated immediately by the apprehending officer before the city, provincial fiscal or proper court of justice through the Commissioner of Customs or the Commissioner of Internal Revenue as the case may be. "(3) INVESTIGATION AND PROSECUTION "a. In the investigation of cases arising out of smuggling, the apprehending agency or unit shall gather the evidence and prepare the exhibits for the effective prosecution of these cases. Should the investigation reveal that another agency has primary interest over the case such agency should immediately be notified and requested to assist in the investigation of the case. "b. Whenever goods are apprehended or seized for violations of the Tariff and Customs Code, the Collector of Customs shall forthwith issue a Warrant of Seizure and Detention covering these goods involved in accordance with Section 2301 of the Customs Code. "c. All investigations and prosecutions in the City of Manila or in the Provinces involving violations of customs and internal revenue laws on smuggling or illegal importation shall, subject to the supervision and control of the Commissioner of Customs or the Commissioner of Internal Revenue, as the case may be, be coordinated by all agencies concerned to effect the successful and expeditious resolution of such cases. "d. Where goods are perishable in nature and in custody of the court, the apprehending unit must initiate the necessary action for leave of court in order that the goods could be disposed of in the manner provided for by law to protect the interests of the government. "e. All investigations and prosecutions in the Office of City or Provincial Fiscals or Courts involving smuggling above-mentioned shall, subject to the supervision and control of the Commissioner of Customs or the Commissioner of Internal Revenue, as the case may be, be coordinated with all agencies concerned to effect the expeditious termination of these cases. "(4) DISPOSITION OF FORFEITED GOODS "All seized and forfeited goods shall be disposed of pursuant to applicable laws, rules and regulations. "SECTION 3. This order shall take effect immediately." "(Sgd.) CESAR VIRATA Secretary" In connection therewith, all internal revenue officers abovementioned are hereby enjoined to familiarize themselves with the procedures outlined in the said Department Order and implement them accordingly. MISAEL P. VERA Commissioner of Internal Revenue