Prohibition of Employment, Acceptance of Gain or Occupation by Officers and Employees of the Bureau of Internal Revenue

September 19, 1962 REVENUE MEMORANDUM CIRCULAR NO. 34-62 SUBJECT : Prohibition of Employment, Acceptance of Gain or Occupation by Officers and Employees of the Bureau of Internal Revenue TO : All Internal Revenue Officers and Employees For the information and guidance of all internal revenue officers and employees, there is published hereunder the provisions of Section 58 of Executive Order No. 94, series of 1947, which reads as follows: "SEC. 58. No officer or employee of the Bureau of Internal Revenue shall accept employment from any taxpayer nor accept a 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 taxpayers' income tax returns and letters for taxpayers addressed to this Bureau questioning or protesting demands for the 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. The aforementioned acts are prohibited irrespective of whether it is done outside of office hours or during leaves of absence, 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. asia Notice is hereby given that any violation of these rules will be dealt with by summary dismissal from the service. (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue