Rules and Procedures on the Conduct of Fact-Finding Investigation by the AD HOC Committee Created under RSO No. 27-88 Dated March 25, 1988

April 19, 1988 REVENUE MEMORANDUM ORDER NO. 17-88 SUBJECT : Rules and Procedures on the Conduct of Fact-Finding Investigation by the AD HOC Committee Created under RSO No. 27-88 Dated March 25, 1988 TO : All Officials and Employees of the BIR Pursuant to RSO No. 27-88, the AD HOC Committee therein created has been vested with the authority to conduct fact-finding investigation on the existence, if any, of all forms of graft and corruption in the Bureau. In order to delineate its functions and to enable it to effectively perform its assigned tasks the following rules and procedures are hereby prescribed: A. Jurisdiction The cases to be investigated by the Committee shall encompass only those presently or hereinafter especially referred to it by the Commissioner; Provided, however , that where there is an inter-related case involving the same parties, such as a counter-charge or a counter-complaint, pending before the Inspection Service, such case shall be consolidated with the case before the Ad Hoc Committee. B. Administrative Guidelines 1. The Ad Hoc Committee will sit and act on a specific case within its jurisdiction provided that a quorum is present. It shall be presided over by the Chairman or, in his absence, the Vice-Chairperson, who shall sign such summons and other legal processes as may be required in the course of the performance of the Committee's function. It shall temporarily hold office at the Conference Room on the 4th Floor of the BIR National Office Building until a more suitable place shall have been assigned to the Committee. The Ad Hoc Committee shall initially meet on a date to be fixed by the Chairman and thereafter, on such days of the week as may be agreed upon by the members. 2. The Secretariat, aside from performing administrative duties, shall see to it that copies of pertinent documents bearing on cases under deliberation shall be furnished each Committee member; It shall coordinate the activities of the Committee by preparing calendar of cases to be heard, and notifying Committee members and prospective witnesses thereof. Further, the Secretariat shall keep record of all proceedings before the Committee and act as custodian of dockets/papers of cases referred for investigation as well as documentary evidence submitted in the course of investigations. acd C. Procedural Rules 1. The investigation to be conducted by the Committee shall be informal. It shall, as much as possible, conform to the following rules: (a) The Committee shall deliberate on the given case and determine what courses of action to take and if documents and/or witnesses need be summoned before it. (b) If the Committee opts to conduct a fact- finding investigation on the matter, it shall forthwith instruct the Secretariat to prepare the corresponding notices/summons. (c) Each witness before giving testimony shall sworn in by the Chairman. (d) Testimonies of witnesses shall be in question and answer form. The questions shall be propounded by the Chairman who may however delegate the power to any Committee member; provided, however, that when expedient the Committee may delegate the taking of sworn statements of witnesses to the Secretariat. (e) The Committee shall endeavor to terminate its investigations of every case referred to it within thirty (30) working days from referral. 2. Evidence (a) Investigations by the Committee, being solely for the purpose of ascertaining the truth, need not necessarily adhere to technical rules applicable in judicial proceedings. cd i (b) Accordingly, it shall accept all evidence having materiality and relevancy to the case. In case of doubt, it should resolve for the admission of the evidence, subject to the objection interposed against its admission. (c) All documentary evidence or exhibits shall be properly marked and attached to the records. 3. Reportorial Requirements As soon as possible but not more than thirty (30) working days from termination of its investigation, the Committee shall meet to deliberate on its final report and recommendations to the Commissioner. D. Effectivity This memorandum order shall take effect immediately. BIENVENIDO A. TAN, JR. Commissioner