Referrals of All Allegations or Complaints of Misconduct of Revenue Personnel to the Internal Audit Department

October 9, 1966 REVENUE MEMORANDUM ORDER NO. 58-66 SUBJECT : Referrals of All Allegations or Complaints of Misconduct of Revenue Personnel to the Internal Audit Department With the end in view to implement fully the provisions of Revenue Administrative Order No. 9-65, dated October 12, 1965, in maintaining the highest standard of honesty and integrity among revenue personnel; to give all the employees of the revenue service a greater awareness of their responsibilities and obligations in performing their duties with diligence, propriety and integrity; to assure timely referrals of such allegations; to institute appropriate corrective measures whenever allegations are substantiated by investigation and in order to obtain and achieve these objectives the following guidelines or procedures should be followed: National Office When a supervisory official in the National Office receives a complaint or allegation of misconduct or irregularity concerning serious criminal matters such as embezzlement, solicitation of bribes, extortions, fraud against the government or conspiracy to defraud the government and other types of allegations or information of misconduct of employee, orally or in writing, he should immediately notify his higher supervisor who will direct a memorandum to the Revenue Operations Head (Internal Audit), stating the employee's name, position title and post of duty. The memorandum will include specific information of the complaint or allegation of misconduct or irregularity and should be attached thereto. A copy of the memorandum may be furnished the Chief, Personnel Division. Regional Office If an allegation or complaint involves a Regional Office employee the information should be transmitted immediately to the Regional Director or to his Assistant who will direct a memorandum to the Revenue Operations Head (Internal Audit), in the same manner and procedure as stated above. Action on Referrals In addition to all allegations or complaints of misconduct of Revenue Personnel to be referred to the Internal Audit Department, the Chief, Personnel Division of this Bureau is required to refer the list of the names of the personnel due for appointment or promotion to the Internal Audit Department for a thorough character and background screening or investigation. The Commissioner of Internal Revenue and the Revenue Operations Head (Internal Audit) are the ones to determine whether investigation is warranted. Assignment of cases for investigation shall be made by the Revenue Operations Head (Internal Audit) to the Chief of Division concerned to avoid confusion. It is for the best interest of the service and the employees concerned (a) that complaints/allegations be acted upon without any further delay, and (b) to clear the employee of the charges or to take timely and effective action if he is guilty. It is important, therefore, that every employee must observe the highest standard of honesty and integrity in carrying out the various responsibilities so as to reduce to the minimum if not to eliminate entirely cases of complaint or allegation of improper conduct. All officials of this Bureau are hereby directed to detect those areas in which there is significant increase in types of complaints or allegations made against their subordinates and that preventive measures should be initiated and carried out effectively in accordance with the Internal Revenue Laws, Rules and Regulations, as well as the Civil Service Laws and Rules on the matter. Strict compliance with this Memorandum Order is hereby enjoined. This Order takes effect immediately. MISAEL P. VERA Commissioner of Internal Revenue