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

Key points

1. Evaluation. Within 15 days from receipt of the complaint or report and evidence, the Internal Investigation Division or Regional Investigation Division evaluates whether the acts also violate the Revised Penal Code or other penal laws.
2. Endorsement. If so, the IID/RID keeps certified true copies for the administrative investigation. The Office of the Assistant Commissioner, Internal Affairs Service, or the Regional Director, endorses the originals to the Prosecution Division or Legal Division for possible filing against any official or employee, whether in active service, retired, resigned, dropped from the rolls or AWOL.
3. Filing of criminal cases. If evidence shows prima facie evidence with a reasonable certainty of conviction, the Prosecution Division or Legal Division files and prosecutes the case within 15 days from receipt.
4. Regional Office cases. For Grave or Less Grave offenses by Regional Office personnel, the Regional Director sends the approved RID report to the ACIR-IAS, with a recommendation whether a prima facie case exists or no further investigation is needed.
5. Status reporting. Investigators, Prosecutors, Hearing Officers, Action Attorneys and others report case status through the EMMAC system under RMO No. 21-2022.

Who is affected

• Revenue officials and employees subject to administrative complaints
• Internal Investigation and Prosecution Divisions

Deadlines and effectivity

• Evaluation: within 15 days from receipt of complaint or report
• Filing of criminal case: within 15 days from receipt
• Issued April 30, 2025