RMC No. 26-2010: Publishes the full text of the Memorandum of Agreement between the BIR and the National Bureau of Investigation and Criminal Investigation and Detection Group

Key points

1. BIR coordination and requests. The BIR coordinates with the NBI and CIDG in its surveillance, investigation, enforcement and prosecution of tax evaders. It requests their help where their expertise is needed, including service of summons and implementation of warrants of arrest, garnishment, distraint and levy.
2. BIR sharing and planning. The BIR invites NBI and CIDG representatives to planning where their participation is requested, and advises them of expected problems. It tells them of other criminal activities uncovered in its tax investigations.
3. BIR training. The BIR briefs and trains NBI and CIDG personnel in tax law, tax fraud, tax audit and other relevant topics.
4. NBI and CIDG support. They assist the BIR in surveillance, investigation, enforcement and prosecution, and provide manpower and expertise, including service of summons and implementation of warrants. They give inputs in planning and coordinate on the RATE Program.
5. NBI and CIDG reporting and training. They inform the BIR of tax evasion cases they uncover and assign an operational focal point person for RATE and fraud cases. They also brief and train BIR personnel on surveillance, evidence gathering, criminal law and other topics.

Who is affected

• BIR
• National Bureau of Investigation
• Criminal Investigation and Detection Group

Deadlines and effectivity

• MOA signed March 17, 2010