Prohibition of Field Investigation During the Christmas Season

December 16, 1974 REVENUE MEMORANDUM CIRCULAR NO. 68-74 SUBJECT : Prohibition of Field Investigation During the Christmas Season TO : All internal revenue officers and others concerned For the guidance of all concerned, there is quoted hereunder the provisions of Department Order No. 43-74, dated December 3, 1974, which grounds for the duration of the Christmas Season all agents and examiners engaged in field investigation: " DEPARTMENT ORDER NO . 43-74 " "In line with Presidential Decree No. 46, dated November 10, 1972, and in order to avoid any misinterpretation on the part of the public, all agents and examiners of the Department of Finance Proper, Bureau of Internal Revenue and the Insurance Commission, who are engaged in field investigation, are hereby grounded for the duration of the Christmas season. "Each bureau or office may adopt its own rules as to who should be exempted from this order. "(Sgd.) CESAR VIRATA Secretary of Finance" In accordance with the foregoing, all fieldmen are hereby enjoined not to conduct field investigation beginning today up to January 3, 1975. In case it becomes necessary to do so, the permission of the undersigned should be secured by sending appropriate communication detailing the reason/reasons why a field investigation should be immediately conducted during the grounding period. Revenue Inspectors and other fieldmen assigned in cigarette factories; distilleries; compounders; gasoline terminals, depots and bulk stations; and other establishments wherein inspectors are assigned during the hours that the factories or establishments are operating are exempted from this prohibition. Revenue Operations Heads, Regional Directors, Division Chiefs, Revenue District Officers and other supervisors are hereby held responsible for the strict compliance of the provisions of Department Order No. 43-74 and this circular and any violation will be administratively dealt with. MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5