RMC No. 48-2007 — Circularizes the full text of the letter of Chief State Prosecutor Jovencito R. Zuño of the Department of Justice deputizing BIR Legal Officers to prosecute criminal cases involving violations of tax laws instituted by the DOJ State Prosecutors before the CTA and the regular courts Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE July 10, 2007 REVENUE MEMORANDUM CIRCULAR No. 48 - 2007 SUBJECT: Circularizing the Full Text of the Letter Dated June 20, 2007 of Chief State Prosecutor Jovencito R. Zu�o of the Department of Justice Deputizing BIR Legal Officers to Prosecute Criminal Cases Involving Violations of Tax Laws Instituted by the DOJ State Prosecutors Before the CTA and the Regular Courts TO: All Revenue Officials and Personnel and Others Concerned ------------------------------------------------------------------------------------------------------------ For the information and guidance of all concerned, circularized hereunder is the full text of the letter dated June 20, 2007 of Chief State Prosecutor Jovencito R. Zu�o of the Department of Justice relative to the deputation of BIR Legal Officers to prosecute criminal cases involving violations of tax laws instituted by the DOJ State Prosecutors before the CTA and the regular courts: "Republika ng Pilipinas KAGAWARAN NG KATARUNGAN Department of Justice Manila June 20, 2007 COMMISSIONER JOSE MARIO C. BU�AG Bureau of Internal Revenue BIR, National Office Building BIR Road, Diliman, Quezon City Sir: This has reference to your letter dated May 11, 2007 requesting for deputation of Bureau of Internal Revenue (BIR) Legal Officers to prosecute criminal cases involving violations of tax laws instituted by the

State Prosecutors of this Department not only before the Court of Tax Appeals pursuant to deputation dated January 31, 2006, but likewise before the regular courts. In this regard, please find attached herewith the desired deputation, which modifies the January 31, 2006 deputation on the same subject. Very truly yours, For the Secretary of Justice: (Original Signed) JOVENCITO R. ZU�O Chief State Prosecutor Attached: As Stated. ---------------- Republika ng Pilipinas KAGAWARAN NG KATARUNGAN Department of Justice Manila June 20, 2007 "SUBJECT: DEPUTATION OF BUREAU OF INTERNAL REVENUE (BIR) LEGAL OFFICERS TO PROSECUTE CRIMINAL CASES INVOLVING VIOLATIONS OF TAX LAWS INSTITUTED BY DEPARTMENT OF JUSTICE (DOJ) STATE PROSECUTORS BEFORE THE COURT OF TAX APPEALS AND REGULAR COURTS Under Section 220 of the National Internal Revenue Code of 1997, BIR legal officers are authorized to conduct civil and criminal actions and proceedings involving violations of tax laws instituted in behalf of the Government. Henceforth, BIR legal officers are hereby deputized to prosecute cases and conduct criminal proceedings involving violations of tax laws instituted by DOJ State Prosecutors before the Court of Tax Appeals and regular courts. 2

The deputation dated January 31, 2006 on same subject is hereby modified accordingly. This deputation shall remain in force until revoked. (Original Signed) JOVENCITO R. ZU�O Chief State Prosecutor Copy furnished: THE COMMISSIONER Bureau of Internal Revenue (BIR) BIR, National Office Building BIR Road, Diliman, Quezon City" All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. (Original Signed) LILIAN B. HEFTI OIC � Commissioner of Internal Revenue A-4/esc 3