Authorizing Other Revenue Officers to Conduct Surveillance Activities

May 28, 2010 REVENUE MEMORANDUM ORDER NO. 050-10 SUBJECT : Authorizing Other Revenue Officers to Conduct Surveillance Activities TO : All Internal Revenue Officers and Others Concerned I. Objective: In order to better carry out the conduct of surveillance activities and intensify the implementation of "Oplan Kandado", RMO No. 3-2009 is revised accordingly to authorize other Revenue Officers (ROs) in addition to ROs-Assessment/Excise, Intelligence Officers and other Special Investigators to conduct surveillance activities on identified business establishment. THCSEA II. Amendatory Provisions: 1. Section V of RMO No. 3-2009 is hereby further amended to read as follows: "2.1. Revenue Officers Authorized to Conduct Surveillance Activities on Business establishments for Possible Violations of Sections 113, 114, 236, 237 and 238 of the NIRC, as amended. At least 2 implementing officers comprised of Revenue Officers (ROs)-Assessment/Excise, Intelligence Officers (IOs), and Special Investigators (SIs) assigned in the following investigating offices/divisions. However, in cases where there is not enough ROs-Assessment/Excise, IOs and SIs to complete the team of 2 implementing officers, ROs-Collection/Document Processing and Computer Operators may be assigned to assist, provided that assigned non-assessment officers shall be strictly supervised by the Assessment Revenue Officers. These officers shall be authorized to conduct surveillance activities on identified business establishment based on a validly issued mission order signed by the concerned authorized official: xxx xxx xxx." III. Repealing Clause: Other issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly. IV. Effectivity: This Order shall take effect immediately. TcaAID (SGD.) JOEL L. TAN-TORRES Commissioner of Internal Revenue