Proper Conduct to be Observed by Members of the Philippine Association of Revenue Examiners (PAREX) in Relation to Their Official Duties as Revenue Enforcement Officers and Employees of the Bureau of Internal Revenue

May 25, 1989 REVENUE MEMORANDUM ORDER NO. 32-89 SUBJECT : Proper Conduct to be Observed by Members of the Philippine Association of Revenue Examiners (PAREX) in Relation to Their Official Duties as Revenue Enforcement Officers and Employees of the Bureau of Internal Revenue TO : All PAREX Members and All Concerned It has come to our attention that some members of the Philippine Association of Revenue Examiners (PAREX), Inc., have taken advantage of their membership in the said Association for the ostensible purpose of gaining access to tax dockets or to facilitate/expedite the settlement of tax cases. This kind of practice is irregular and questionable as well as contrary to the functions of a revenue enforcement officer/ examiner. This becomes more evident if such revenue enforcement officer/examiner, on the pretext of complying with the objectives of PAREX which is an independent and distinct organization, gives preference or special attention to specific tax cases; for in that manner in case of conflict in procedural and ethical requirements he should resign and severe his/her BIR relationship and be active in PAREX instead. cdt All revenue enforcement officers/examiners are, therefore, enjoined henceforth to perform strictly their official functions and not allow themselves as members of the Philippine Association of Revenue Examiners (PAREX) which is a private association to give preference to tax examinations by reason of the objectives of their Association. This Memorandum Order takes effect immediately. JOSE U. ONG Commissioner of Internal Revenue