Authority of the Internal Revenue Officer to Make Arrests and Seizures
Category: General Taxation
An internal revenue agent who make arrests and seizures for violation of internal revenue laws or regulations assume the category of peace officers and are, therefore entitled to the privileges of such officers under the Revised Penal Code and Rules of Court. (U.S. vs. Viado, 39 Phil 10)
Revenue agents have no authority to search, without a warrant, a business establishment for supposedly fraudulent records. But they are empowered to seize said records, discovered in the course of their investigation, pursuant to Sec. 15. (People vs. Rubio, 57 Phil 886)
Pursuant to SEc. 15, only the commissioner, etc. are authorized to arrest and apprehend suspected tax evaders and therefore, the BIR is without authority to authorize any person to help in in apprehending susoected tax evaders. (BIR Ruling No. 10, Jam 1, 1992)
Newer Philippine Law Resources:
- REPUBLIC ACT NO. 10143 - PHILIPPINE TAX ACADEMY -
- ABAKADA GURO PARTYLIST vs. PURISIMA- Attrition Act of 2005, R.A. No. 9335 -
- Sources of Revenues (Taxation) -
- Retroactive Application of rulings and circulars, rules and regulations promulgated by the CIR -
- BIR Commissioner may revoke, repeal or abrogate the acts or previous rulings of his predecessor -
Additional Law Reading:
Popular in BATASnatin:
- Sources of Revenues (Taxation) - - 2524 Hits
- Powers of the Commissioner on Internal Revenue - - 1824 Hits
- Powers and Duties of the Bureau of Internal Revenue - - 1752 Hits
- Retroactive Application of rulings and circulars, rules and regulations promulgated by the CIR - - 1294 Hits
- BIR Commissioner may revoke, repeal or abrogate the acts or previous rulings of his predecessor - - 1114 Hits
Authority of the Internal Revenue Officer to Make Arrests and Seizures
Category: General Taxation
An internal revenue agent who make arrests and seizures for violation of internal revenue laws or regulations assume the category of peace officers and are, therefore entitled to the privileges of such officers under the Revised Penal Code and Rules of Court. (U.S. vs. Viado, 39 Phil 10)
Revenue agents have no authority to search, without a warrant, a business establishment for supposedly fraudulent records. But they are empowered to seize said records, discovered in the course of their investigation, pursuant to Sec. 15. (People vs. Rubio, 57 Phil 886)
Pursuant to SEc. 15, only the commissioner, etc. are authorized to arrest and apprehend suspected tax evaders and therefore, the BIR is without authority to authorize any person to help in in apprehending susoected tax evaders. (BIR Ruling No. 10, Jam 1, 1992)
Newer Philippine Law Resources:
- REPUBLIC ACT NO. 10143 - PHILIPPINE TAX ACADEMY -
- ABAKADA GURO PARTYLIST vs. PURISIMA- Attrition Act of 2005, R.A. No. 9335 -
- Sources of Revenues (Taxation) -
- Retroactive Application of rulings and circulars, rules and regulations promulgated by the CIR -
- BIR Commissioner may revoke, repeal or abrogate the acts or previous rulings of his predecessor -
Additional Law Reading:
Popular in BATASnatin:
- Sources of Revenues (Taxation) - - 2524 Hits
- Powers of the Commissioner on Internal Revenue - - 1824 Hits
- Powers and Duties of the Bureau of Internal Revenue - - 1752 Hits
- Retroactive Application of rulings and circulars, rules and regulations promulgated by the CIR - - 1294 Hits
- BIR Commissioner may revoke, repeal or abrogate the acts or previous rulings of his predecessor - - 1114 Hits
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