Circularizing the Full Text of CMIO Office Order No. 06-018-2

September 6, 2005 REVENUE MEMORANDUM CIRCULAR NO. 48-05 SUBJECT : Circularizing the Full Text of CMIO Office Order No. 06-018-2 to Protect the Rights of BIR Personnel and All Others Concerned and Assist in the Preservation of Integrity of the Revenue Integrity Protection Service (RIPS) TO : All Revenue Officials, Employees and Others Concerned I. Guidelines In order to protect all internal revenue personnel and prevent instances of harassment allegedly perpetrated by either RIPS personnel or persons posing as RIPS personnel, all internal revenue officials and employees are directed to report any violation or cases of harassment and submit in writing to the Department of Finance, Office of Undersecretary Emmanuel P. Bonoan, through the Office of the Commissioner of Internal Revenue, the full details of the incident. Said officials and employees concerned are also hereby requested to cooperate in any subsequent investigations or proceedings to be conducted. Quoted hereunder in full is CMIO Office Order No. 06-018-2 issued by Undersecretary Emmanuel P. Bonoan dated June 14, 2004 as reiterated by CMIO Order No. 09-033-2 dated September 6, 2004 for the information and guidance of all concerned. CMIO OFFICE ORDER NO. 06-018-2 ON THE CONDUCT OF INVESTIGATION 14 June 2004 The following guidelines are meant to ensure that official investigations conducted by this office are done in the safest, most efficient and transparent manner. All CMIO personnel must adhere to them as any violations will result in appropriate disciplinary action against the violator. 1. For an investigation to be considered official, the same must be approved in writing by the Officer-in-Charge. No person may represent himself to be conducting an investigation on behalf of the Department of Finance or any of its units (e.g., CMIO, RIPS, etc.) without such approval. 2. Personnel on official investigations must, when so required , identify himself as an investigator of the DOF and exhibit the latest DOF identification card. If necessary, the Officer-in-Charge may write a letter of introduction on behalf of the investigator. A letter of introduction signed by any person other than the Officer-in-Charge is not sufficient . 3. Except with written permission of the Officer-in-Charge no personnel may approach the subject of an investigation to elicit information from him on matters specific to that investigation. Information about the subject of an investigation must, as far as practicable, be obtained through documentary or object evidence, as well as from testimonies of people who know the subject and/or of his acts that may constitute an offense. This latter category would include the subject's neighbors, relatives, peers, co-office workers, etc. 4. Personnel must all times be professional in their conduct; courteous and even-tempered in their demeanor; and must not behave in a manner that can be misconstrued by others as threatening or harassing. 5. Personnel must ensure that their words or actions do not compromise the investigation. As far as practicable, the subject of an investigation must not know that he is under investigation. However, in the event that the subject knows that he is being investigated the subject must not know the objective of the investigation or what the investigator knows about him. Let copies of this order be disseminated to all CMIO personnel for their strict guidance and faithful compliance. (SGD) Emmanuel P. Bonoan Undersecretary and Officer-in-Charge, CMIO II. Repealing Clause All revenue issuances or portions thereof inconsistent with this Revenue Memorandum Circular are hereby amended or repealed accordingly. III. Effectivity This Circular shall take effect immediately. DIESaC (SGD.) JOSE MARIO C. BUAG OIC-Commissioner of Internal Revenue