RMO No. 23-2025 — Appropriate Filing of Criminal Actions Arising from Administrative Complaint and Official Report

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BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building PILIPINAS BAGONG

MAR 2 0' 2025

Date

REVENUE MEMORANDUM ORDER NO.0 2 3 =. 2 0 2 5

SUBJECT Administrative Complaint and Official Report Appropriate Filing of Criminal Actions Arising from

TO Revenue and Others Concerned All Officials and Employees of the Bureau of Internal

I. BACKGROUND

and transparency. The BiR is mandated to promote good governance and ensure accountability

designed to hold BIR officials and employees accountable for their actions thru In support of this mandate, the BIR's Integrity Management Programs are

to end impunity improve efficiency, transparency, integrity, the tone of morality in the service, and detection, investigation, prosecution, and resolution of administrative cases tol

Administrative Law, the Supreme Court has consistently ruled that the wrongful administrative, criminal, and civil liabilities. acts or omissions of a public official or employee may give rise to independent Under the "Three-fold Liability Rule", a fundamental principle in HREAU OFINTERNALREVENUE RDS MANAGEMENT DIVISION

OBJECTIVES APR 3 0 2025

This order issued to: BY ADMIRUNIT- E TIME: o g: 4

1. Describe the policies and procedures on the simultaneous evaluation and the 2017 Rules on Administrative Cases in the Civil Service (2017 RACCS) assessment of the complaint/report for purposes of filing criminal action against BIR officials or employees whose acts or omission in violation of the Revised Code of Conduct (RCC) for Revenue Officials and Employees and

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also gives rise to violation of the Revised Penal Code (RPC) of the Philippines and other Penal Laws.

2. To end impunity by preventing situations where officials and employees are retaining retirement benefits from the government. able to commit wrongdoings without facing conseguences or punishment or

3. In case the subject official or employee is transferred to a different government agency thru lateral transfer, the entire case record of the

office, for appropriate action. administrative acts complained of shall be transmitted to the concerned

POLICIES AND PROCEDURES

action, in addition to relevant and existing revenue issuances: The following policies and guidelines shall be observed in the filing of criminal

1. The Internal Investigation Division (lID)/Regional Investigation Division RPC and other penal laws. supporting pieces of evidence, shall simultaneously evaluate and assess if (RID) within 15 days from receipt of the complaint/report, together with the the administrative complaint/report also constitute a criminal violation of the

2. Upon determination that the administrative acts complained of also constitute criminal violation, the IID/RID shall retain certified true copies of

Internal Affairs Service (OACIR - IAS)/Regional Director (ORD), upor the complaint/report and supporting evidence for the conduct of Administrative Investigation, and the Offices of the Assistant Commissioner

recommendation by IID/RID, shall endorse the original copies thereof to the FA Iew? 8 GL04Y LNAE 0 E 1 0 the lID/RID against the concerned revenue officials and employees within service, has retired, resigned, dropped from the rolls, or has been absent with a reasonable certainty of conviction, it shall file and prosecute the criminal cases arising from the administrative cases forwarded/endorsed by Prosecution Division (PD)/Legal Division (LD), for the possible filing of a criminal complaint against any official or employee whether in the active without official Ieave (AWOL). The PD/LD shall evaluate the supporting evidence. Upon, determination that the pieces of evidence are sufficient to establish prima facie evidence 15 days from receipt thereof.

4.In case where the concerned official or employee investigated for Grave or

further investigation is necessary. Regional Director shall submit to ACIR - IAS the approved RID report of investigation with recommendation whether a prima facie case exist or no Less Grave offense is assigned at the regional office, the concerned

BIR National Office Bidg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph

5. All Investigators, Prosecutors, Hearing Officers, Action Attorneys and others

Administrative Cases (EMMAC) the status or update of all the administrative concerned shall report thru the Enhanced Monitoring and Managing

and criminal cases pursuant to Revenue Memorandum Order (RMO) No 21-2022

V PENAL CLAUSE

be considered as an administrative infraction that may result in administrative Strict compliance with this RMO is hereby enjoined. Any violation hereof shall

sanctions and penalties.

V. Effectivity

This Order shall take effect immediately.

Re WAGUI,JR @ RUREA RF INTENNAL REVENUE Comgassioner of ihternal Revenue

RECOROS MANAGEMENT DIVISION

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APR 3 0 2225

BY OADMIN UNITHA P TUME: a

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph