Statement of Functions of Personnel to Coordinate with the Ministry of Justice

May 3, 1985 REVENUE MEMORANDUM ORDER NO. 14-85 SUBJECT : Statement of Functions of Personnel to Coordinate with the Ministry of Justice TO : Revenue Service Chief (Legal) Revenue Service Chief (Personnel and Administrative) Chief, Tax Fraud Division Chief, Prosecution Division Chief, General Services Division, and All Others Concerned Under Ministry Order No. 183, for the Ministry of Justice, seven (7) State Prosecutors were designated members of the Prosecution Task Force on Revenue Matters, with the responsibility of investigating all criminal cases involving violations of the National Internal Revenue Code, other related offenses defined and penalized by the Revised Penal Code and special laws, and of prosecuting the same in collaboration with lawyers of this Bureau once filed in courts of competent jurisdiction. The Task Force was directed by the Minister of Justice to coordinate closely with this Office, for the proper and expeditious enforcement of pertinent revenue laws and prosecution of all cases involving tax frauds. cdt Accordingly, the following guidelines and procedures are hereby promulgated, which specify the functions and responsibilities of various offices of this Bureau, for the effective rendition of assistance and proper coordination by this Office, in the filing of these cases, preliminary investigation thereof and prosecution of the same by the Task Force of the Ministry of Justice: A. Coordination between the BIR and the Task Force in the Investigation & Prosecution of Cases : The Chief, Prosecution Division, subject to the approval of the Revenue Service Chief (Legal), shall designate in the letter- complaint, the Prosecuting Attorney who will have the authority to assist the State Prosecutor in the investigation and prosecution of a criminal tax fraud case. All cases referred by the BIR to the Chief State Prosecutor shall be investigated and prosecuted by the State Prosecutor assigned together with the BIR lawyer designated to handle the case with the objective of facilitating the expeditious completion of the investigation and prosecution of the case. Documents, records or any evidence submitted to the State Prosecutor concerned should be receipted by him. B. Extension of Facilities to the Task Force : Whenever circumstances require, upon written representation of the Chief State Prosecutor or State Prosecutor, that the investigation of these cases will be conducted in the premises of the BIR Building at Diliman, Quezon City, the definite dates and the room that will be used should be indicated in the written representation. The following personnel shall extend the necessary facilities and cooperation to the Task Force State Prosecutor: (a) Tax Fraud Division All conference and investigating rooms shall be under the direct control of the Tax Fraud Division. Property for the use of the Task Force, such as typewriters, filing cabinets, tape recorders, xerox machine, tables, chairs, and other equipment shall be under the responsibility of this Division. casia Bond, onion skin or carbon paper, typewriter ribbons, pencils, ballpens, and other supplies for the use of the Task Force shall properly be requisitioned by the Division, and appropriate records for their control shall be submitted to the Property Division periodically. All requests for furniture & fixtures, equipment and supplies which may be needed by the Task Force shall, therefore, be coursed thru the Chief, Tax Fraud Division. (b) General Services Division The Division shall furnish the rooms and equipment which the Tax Fraud Division may request for the use of the Task Force, subject to the approval of the Revenue Service Chief, Personnel & Administrative. (c) Property Division The Division shall process and furnish the necessary equipment, furniture & fixtures, and supplies which may be requested for and requisitioned by the Tax Fraud Division, for the use of the Task Force, subject to existing regulations and procedures, and subject to the approval of the Revenue Service Chief, Personnel & Administrative. Repealing Clause The provisions of pertinent issuances which are inconsistent herewith are hereby revoked or amended accordingly. Effectivity This Order takes effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner