Data Required to be Submitted in Order to Have a Centralized Statistics on all Confidential Information Filed Under RA 2338 for Alleged Violations of the Tax Code and Special Laws Implemented by BIR

August 9, 1973 REVENUE MEMORANDUM ORDER NO. 27-73 SUBJECT : Data Required to be Submitted in Order to Have a Centralized Statistics on all Confidential Information Filed Under RA 2338 for Alleged Violations of the Tax Code and Special Laws Implemented by BIR TO : All Regional Directors, Revenue District Officers and others concerned In order to have a centralized statistics on all confidential information filed under Republic Act No. 2338 for alleged violations of the National Internal Revenue Code as amended, and those of special laws implemented by the Bureau of Internal Revenue, and in order to examine the efficiency of all internal revenue officers and employees in their respective regions involved in the processing and investigations of these confidential information for its congruency to the guidelines set forth in Finance Regulations No. 1 dated July 15, 1960 which implements Republic Act No. 2338, you are instructed within ten (10) days from receipt hereof to submit to this Office, attention: Assistant to the Commissioner, the following: 1. A list of information filed and received by your region since the effectivity of Republic Act No. 2338; 2. Dockets of cases resulting from confidential information filed under Republic Act No. 2338 which are still pending investigation thereat; 3. Confidential information filed under Republic Act No. 2338 which have not been acted upon thereat. 4. Confidential Entry Book to record confidential information filed under Republic Act No. 2338 as required by Section 6 of Finance Regulations No. 1. A copy of all confidential information received therein on or after the date of this order shall be forwarded to this Office for purposes of consolidation, review, evaluation and such other action which may be deemed necessary to be taken thereon within seventy-two (72) hours from the receipt thereof. Immediate compliance by all concerned is hereby enjoined. MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5 FINANCE REGULATIONS NO. 1 dated July 15, 1960 "Section 5. To whom information shall be given On frauds upon or violations of any of the provisions of the Internal Revenue Laws, the information may be given either to the Secretary of Finance, or to the Commissioner of Internal Revenue, or to the Regional Director, or to the provincial or city revenue officer, or to their assistants in case of their absence or, incapacity. xxx xxx xxx If the information is not given to the Secretary of Finance, the officials mentioned above who may have received the information shall forward to the Secretary of Finance a copy of the same on the very day of receipt thereof. Other law enforcement agencies of the Government may take cognizance of an information provided that such information shall be received and acted upon in compliance with the requirements of these regulations. If action is to be taken by such law enforcement agencies of the Government, based on such information, they should advise the Secretary of Finance or the Commissioner of Internal Revenue or Customs, as the case may be, before or simultaneous with the Action taken. "Section 6. Information to be recorded in an entry book Any information received must be entered immediately in a confidential entry book provided for the purpose by the official to whom the information is given directly, and the entries shall be consecutively numbered in the order of time the information is received, the name and address of the informer, the name and address of the person denounced, the names and addresses of witnesses, if any, the particular importation or exportation reported, nature and/or subject matter of the information given and list of records, documents, and books submitted if any. The sworn information or statement received shall be given the corresponding entry number which appears in the entry book. The sworn statement shall be properly stamped with the official date stamp of the custodian of the confidential entry book and shall bear his signature or initial and the exact time it is received. The informer shall retain a stamped, timed and signed or initialed copy of his sworn statement which shall serve as his identification or evidence that he is the informer. There shall also be entered in this book at the close of each business day a certification by its custodian as to the number of information received and entered; and, if no information is received on that day, that fact shall also be certified and entered. In case the information filed by an informer required urgent action and its immediate posting in the entry book could not be made, the official taking action on the information must report that fact immediately after the termination of his action to the Secretary of Finance, or to the Commissioner of Internal Revenue, or the Commissioner of Customs, or to the head of the agency, as the case may be for reward purposes. REVENUE REGULATIONS NO. 15-72 dated December 11, 1972 Section 4. Who may not avail of the amnesty . All taxpayers, natural or juridical, against whom a valid information under Republic Act No. 2338 has been filed or a notice of deficiency assessment has been issued by the Bureau of Internal Revenue prior, to the effectivity of Revenue Regulations No. 8-72, as amended, may not avail of the immunity provided for in Presidential Decree No. 23, as amended by Presidential Decree No. 67.