Prohibition of Field and Office Investigations During the Christmas Season

December 5, 1980 REVENUE MEMORANDUM ORDER NO. 33-80 SUBJECT : Prohibition of Field and Office Investigations During the Christmas Season TO : All Revenue Officers and Others Concerned Pursuant to the standing policy of this Office to suspend all investigations and other similar activities involving contact with taxpayers during the Christmas Season and to enable all fieldmen (Revenue Examiners, Revenue Inspectors, Tobacco Inspectors, Revenue Seizure Agents, Special Investigators and other fieldmen) to prepare reports of investigations and their inventory of pending cases, all such activities are hereby suspended effective Tuesday, December 16, 1980 up to Tuesday, January 6, 1981. The following guidelines are hereby promulgated for compliance by the officials and employees concerned: 1. Fieldmen shall stay in their respective offices to prepare: a) Field and office audit reports on investigations that have already been completed and to submit the same for processing. Priority should be given to those which are about to prescribe, those involving refunds and on collection of delinquent accounts; b) Inventories of pending cases as of December 31, 1980; and c) Monthly reports required for the month of December and for previous months which have not yet been submitted. These reports shall be submitted not later than January 5, 1981. Fieldmen who have not submitted the required reports shall not be allowed to resume field and office audit investigations until they have complied with the requirements. The monthly reports referred to shall include collection reports, time records, travel expense vouchers and other monthly reports required of fieldmen. 2. Heads of Offices shall organize study groups for updating the proficiency of their fieldmen particularly on new tax laws, amended provisions of the National Internal Revenue Code and the implementing regulations. 3. Division Chiefs, Branch Chiefs, Revenue District Officers and others concerned with the processing of investigation reports shall expedite the processing thereof. 4. Chiefs of Services, Regional Directors, Chiefs of Division and Branches, Revenue District Officers and other Heads of Units and offices shall require employees under their respective jurisdictions, whether fieldmen or not, to submit the required list of pending dockets or cases in their possession as of December 31, 1980. 5. The prohibition to conduct field or office audit investigation is absolute with the exception of Revenue Inspectors, Tobacco Inspectors and other fieldmen assigned to different factories, distilleries, compounding establishments, gasoline terminals, depots, bulk stations and other establishments manufacturing articles subject to specific taxes where these fieldmen are assigned during the hours that the factories or establishments are operating. Revenue Inspectors and Tobacco Inspectors not assigned to any particular factory or establishment are to stay in their respective offices in the same manner as of the fieldmen. 6. All employees are hereby reminded of the prohibition contained in Presidential Decree No. 46, which is quoted hereunder: "NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the power vested in me by the Constitution and as Commander-in-Chief of all the Armed Forces of the Philippines, and pursuant to Proclamation No. 1081 dated September 22, 1972, and General Order No. 1 dated September 22, 1972, do hereby make it punishable for any public official or employee whether of the national or local governments, to receive, directly or indirectly, and for private persons to give, or offer to give, any gift, present or other valuable thing on any occasion, including Christmas, when such gift, present or other valuable thing is given by reason of his official position, regardless of whether or not the same is for past favor or favors or the giver hopes or expects to receive a favor or better treatment in the future from the public official or employee concerned in the discharge of his official functions. Included within the prohibition is the throwing of parties or entertainments in honor of the official or employee or of his immediate relatives. casia "For violation of this Decree, the penalty of imprisonment for not less than one (1) year or more than five (5) years and perpetual disqualification from public office shall be imposed. The official or employee concerned shall likewise be subject to administrative disciplinary action and, if found guilty, shall be meted out the penalty of suspension or removal, depending on the seriousness of the offense." Revenue Service Chiefs, Regional Directors, Division Chiefs, Branch Chiefs, Revenue District Officers and other supervisors are hereby enjoined to give wide publicity to the provisions of the Order and are hereby held responsible for the strict compliance of its provisions. Any violation thereof will be administratively dealt with. (SGD.) RUBEN B. ANCHETA Acting Commissioner