RMO No. 54-2016: Creates a Special Disciplinary Committee for purposes of investigation of Revenue Officers relative to questionable tax audits and investigations and other matters

Key points

1. Cases covered. The Committee hears cases of officials and employees asked to submit, or who already submitted, written explanations on apparent violations, lapses or departures from revenue issuances in audits or investigations subject of or referred to in RMC No. 70-2016. It may also hear other cases of erring revenue officers assigned by the Commissioner.
2. Procedure. The Committee has full authority over the investigation, which is not bound by the technical rules of procedure and evidence of judicial hearings.
3. Commissioner’s decision. The Commissioner approves and signs the Committee’s recommendation within fifteen (15) days from receipt, unless the Commissioner decides otherwise in whole or in part after review.
4. Reconsideration and appeal. The aggrieved officer or employee may file a motion for reconsideration within five (5) days from receipt of the decision. If denied, the officer may appeal to the appropriate administrative or judicial body within the reglementary period. Failure to appeal makes the decision final and executory, and a second motion for reconsideration is not allowed.

Who is affected

• Revenue officials and employees under investigation for questionable audits

Deadlines and effectivity

• Commissioner acts on recommendation within fifteen (15) days from receipt
• Motion for reconsideration within five (5) days from receipt of the decision