Prohibiting Personnel of the Bureau of Internal Revenue from Following up or in Any Way Interceding for Any One Transacting Business in the Bureau

October 5, 1977 REVENUE MEMORANDUM CIRCULAR NO. 41-77 SUBJECT : Prohibiting Personnel of the Bureau of Internal Revenue from Following up or in Any Way Interceding for Any One Transacting Business in the Bureau TO : All Internal Revenue Officers and others concerned It has been observed as well as reported to this Office that employees of the Bureau are following up or in a way interceding for taxpayers transacting business with the Bureau in the matter of processing of corporate refunds or individual withholding tax refunds, grant of tax credit, investigation of taxpayers, and such other matters involving the intervention of officials or employees in the transaction by the taxpayer with the Bureau, whether the intercession is with or without consideration. This practice violates the provisions of the Civil Service Rules and Regulations, Anti-Graft and Corrupt Practices Act and leads to the use of official time by the employees concerned for working on matters which are not official in nature. In fairness to the taxpayers who cannot avail of such assistance, to remove suspicion of collusion between taxpayers and bureau employees and to insure that employees devote their whole official time in the performance of their official duties, such practices should be immediately stopped. Internal revenue officers and employees are hereby prohibited from intervening or interceding for any one on the following transactions: 1. Processing of corporate tax refunds; 2. Processing of withholding tax refund on wages; 3. Grant and/or approval of tax credits; 4. Issuance of tax clearance; 5. Intervention in the investigation of taxpayers; and 6. Such other acts involving the intervention or intercession in tax cases of taxpayers. Any and all forms of intervention referred to should be reported promptly to the Commissioner of Internal Revenue. Taxpayers transacting business with the Bureau are advised not to solicit the intervention of bureau officers and employees in the aforesaid transactions and if any employee will offer his services to the taxpayer regarding his transaction with the Bureau, the taxpayer concerned is requested to report such matter immediately to the Commissioner of Internal Revenue. Any violation of the provisions of this Circular shall be subject to administrative disciplinary action pursuant to the provisions of Section 36 of Presidential Decree No. 807. aisa dc EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8