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BUREAU OF INTERNAL REVENUE

REVISED RULES OF PROCEDURE


IN THE INVESTIGATION/HEARING
OF ADMINISTRATIVE CASES

TABLE OF CONTENTS
Page No.

RULE I
PRELIMINARY PROVISIONS
Section 1. Title 4
Section 2. Coverage 4

RULE II
COMMENCEMENT OF COMPLAINT

Section 1. Forms; How initiated 4


Section 2. Where filed 5

RULE III
EVALUATION AND PRELIMINARY INVESTIGATION

Section 1. Evaluation 6
Section 2. Preliminary investigation defined; When required 6
Section 3. Procedure 6
Section 4. Period to conduct preliminary investigation 7
Section 5. Preliminary investigation of graft-related cases 7
Section 6. Documents/Records 7

RULE IV
FORMAL CHARGE, PREVENTIVE SUSPENSION ORDER,
ANSWER AND NOTICES

Section 1. Formal charge and answer required 7


Section 2. Preventive Suspension Order (PSO) 8
Section 3. Service of the Formal Charge (FC) and the Preventive Suspension Order (PSO) 8

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Section 4. Time to answer and submit evidence 9
Section 5. Issuance of Notice of Hearing and Subpoena 9
Section 6. Proof of service 9
Section 7. Order upon receipt of answer or lapse of reglementary period 10
Section 8. Comments 10

RULE V
PRE-HEARING CONFERENCE

Section 1. Nature and purpose 10


Section 2. Effect of failure to appear 10
Section 3. Request for subpoena 10
Section 4. Record of pre-hearing conference 10

RULE VI
FORMAL HEARING/INVESTIGATION

Section 1. Nature of proceedings; Hearing Officer 11


Section 2. Adjudication by a Panel of Hearing Officers 11
Section 3. Conduct of formal hearing/investigation 11
Section 4. Technical rules not applicable 12
Section 5. Orders or resolutions during the hearing of the case 13
Section 6. Submission of position papers/memoranda 13
Section 7. Continuous hearing until terminated; Postponement 13
Section 8. Records of proceedings 13
Section 9. Period to render the decision 13
Section 10. Mandatory transmittal of graft-related cases 13
Section 11. Notice of decision/resolution 14
Section 12. Finality of decisions 14

RULE VII
REMEDIES

Section 1. Filing of motion for reconsideration 14


Section 2. When deemed filed 14
Section 3. Grounds for motion for reconsideration 14
Section 4. Filing of appeal 15
Section 5. Perfection of an appeal 15
Section 6. Effect of filing an appeal 15
Section 7. When case is remanded for violation of respondent’s rights to due process 15
Section 8. Petition for review with the Court of Appeals 16
Section 9. Recommendation for an executive clemency 16

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RULE VIII
EXECUTION OF ORDERS/DECISIONS/RESOLUTIONS

Section 1. Duty to execute/implement orders/decisions/resolutions 16

RULE IX
MISCELLANEOUS PROVISIONS

Section 1. Assigning of case number 16


Section 2. Assignment of cases 17
Section 3. Issuance of certified true copies 17
Section 4. Transitory provisions 17
Section 5. Effectivity 17

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BUREAU OF INTERNAL REVENUE
REVISED RULES OF PROCEDURE
IN THE INVESTIGATION/HEARING
OF ADMINISTRATIVE CASES
Pursuant to the provisions of Title I, Subtitle A, Book V of Executive Order No. 292
(Revised Administrative Code of 1987) and related Civil Service Law and Rules, the Uniform
Rules on Administrative Cases in the Civil Service promulgated by the Civil Service
Commission, the Code of Conduct and Ethical Standards for Public Officials and Employees
(Republic Act No. 6713), the Anti-Graft and Corrupt Practices Act (RA 3019), the Revised Code
of Conduct for Revenue Officials and Employees, as implemented by Revenue Memorandum
Order (RMO) No. 53-2010, and Revenue Memorandum Order (RMO) No. 1-2011, the following
rules governing the conduct of investigation of administrative cases are hereby adopted and
promulgated.

RULE I
PRELIMINARY PROVISIONS

SECTION 1. Title. - These Rules shall be known as the Bureau of Internal Revenue
Revised Rules of Procedure in the Investigation/Hearing of Administrative Cases.

SEC. 2. Coverage. - These Rules shall apply to all complaints/denunciations/formal


charges against BIR officials/employees for offenses committed and violations under the
following:

(a) Uniform Rules on Administrative Cases in the Civil Service (URACCS);


(b) Revised Code of Conduct for Revenue Officials and Employees, as implemented
by Revenue Memorandum Order (RMO) No. 53-2010;
(c) Section 46(b) Chapter 7, Book V of Executive Order No. 292;
(d) Republic Act (RA) No. 3019- Anti-Graft and Corrupt Practices Act;
(e) Republic Act No. 6713- Establishing a Code of Conduct and Ethical Standards, as
implemented by the Civil Service Commission Rules, adopted on April 21, 1989.

RULE II
COMMENCEMENT OF COMPLAINT

SEC. 1. Forms; How initiated. -

(a) General rule: Complaint must be written and under oath. - No complaint against a
revenue official/employee shall be given due course, unless the same is in writing and under
oath.

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The complaint should be written in a clear, simple and systematic manner so as to apprise
the person complained of regarding the nature of the charge against him and to enable him to
prepare for his defense or answer.

The complaint shall contain the following:

(1) Full name and address of the complainant;


(2) Full name and address of the person complained of, as well as his
position/designation and office of employment;
(3) Specification of charges;
(4) Narration of the relevant and material facts which shows the acts or omissions
allegedly committed by the person complained of, accompanied by certified
true copies of documentary evidence, and sworn statements of his witnesses,
if any; and
(5) Certification or statement of non-forum shopping.

In the event that the complaint/denunciation does not bear the certification of non-forum
shopping, the complainant shall be required to comply with such requirement, within five (5)
days from receipt of the letter/notice requiring compliance therewith. Failure to file said
certification or statement shall be a ground for summary dismissal of the complaint, without
prejudice to its re-filing.

(b) Exceptions. – However, certain complaints may not be under oath, viz:

(1) Anonymous complaints. - No action shall be taken on anonymous complaint/


denunciation, unless there is obvious truth or merit to the allegations, or there are material facts,
or verifiable leads which if pursued, a prima facie case could be established.

(2) Electronic complaints. - Complaints/denunciations filed through the electronic mail


(e-mail) or through the e-Complaint systems of the Department of Finance (DOF-Reklamo) or
the Bureau of Internal Revenue (BIR) shall be investigated. If after investigation a prima facie
case is established, a formal charge shall be filed.

(3) A complaint may also be filed motu proprio by the Commissioner of Internal
Revenue (CIR).

SEC. 2. Where filed. – As far as practicable, complaints involving any revenue


official/employee shall be filed with the Office of the Commissioner (OCIR).

Complaints referred by the CIR to the regional offices or received by that office shall
immediately be investigated in accordance with these rules, and the result of the investigation
shall be forwarded to the CIR within ten (10) days after the termination of the investigation.

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RULE III
EVALUATION AND PRELIMINARY INVESTIGATION

SEC. 1. Evaluation. - The evaluation of the complaint shall be conducted by the Internal
Security Division (ISD), which shall recommend whether the complaint shall be:
(a) dismissed outright for lack of merit, in which case a closing memorandum shall be
prepared;
(b) referred to the person complained of to submit counter-affidavit/comments;
(c) endorsed to the proper BIR office or official, if the complaint does not fall within the
jurisdiction of the ISD;
(d) forwarded to the Regional Office for fact-finding investigation and submission of
report;
(e) subjected to a preliminary investigation; or
(f) subjected to the filing of a formal charge.

SEC. 2. Preliminary investigation defined; When required. - A preliminary


investigation involves the ex parte examination of records and documents submitted by the
complainant and the person complained of, as well as documents readily available from other
government offices, which shall commence not later than five (5) days from the receipt of the
complaint. During said investigation, the parties are given the opportunity to submit affidavits
and counter-affidavits.
A fact-finding investigation shall be conducted prior to the preliminary investigation for the
purpose of ascertaining the truth although a preliminary investigation necessarily includes a fact-
finding investigation.
SEC. 3. Procedure. - Preliminary investigation shall be conducted in the following
manner:
(a) Upon determination that the complaint should be subjected to a preliminary
investigation, the Inspection Service (IS), thru the ISD, shall issue a show-cause order, attaching
thereto a copy of the complaint and other supporting documents, directing the person complained
of to submit, within ten (10) days from receipt thereof, his counter-affidavit and controverting
evidence with proof thereof on the complainant. The complainant may file reply-affidavit within
ten (10) days after service of the counter-affidavit. If necessary, the parties may be summoned to
a conference where clarificatory and other relevant questions may be propounded.

(b) A subpoena or letter-request shall be issued by the ISD for the attendance of the
concerned parties in a complaint or the presentation of documents and material evidence needed
in the determination of the existence of a prima facie case.

(c) Upon the termination of the preliminary investigation, the ISD shall prepare a
memorandum recommending that the case be considered closed or a formal charge be filed as
the evidence may warrant and the need to place the concerned employee under preventive
suspension.

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(d) The closing memorandum or formal charge (FC) and preventive suspension order
(PSO), if warranted, shall be submitted for approval to the OCIR thru the Deputy Commissioner,
Legal and Inspection Group (DCIR-LIG) and Assistant Commissioner, Inspection Service
(ACIR-IS).
SEC. 4. Period to conduct and terminate investigation. - The time-frame within which
to terminate the investigation from receipt of denunciations/complaints shall be as follows:
(a) Anonymous/e-complaints with no leads/evidence - within 30 days to prepare a
closing memorandum;
(b) Anonymous complaint with workable leads/evidence - within 90 days to investigate,
evaluate and prepare a formal charge;
(c) Complaint filed by a private individual sufficient in form and substance - within 60
days to investigate, evaluate and prepare a closing memo or formal charge;
(d) Complaint filed by a private individual, if additional evidence are needed - within 90
days to investigate, evaluate and prepare closing memo or file a formal charge;
(e) Official report(s) on anomalies/irregularities by revenue official(s)/employee(s), with
sufficient evidence - within 60 days to investigate, evaluate and prepare a formal
charge;
(f) Official report(s) on anomalies/irregularities by revenue official(s)/employee(s), with
no sufficient evidence - within 90 days to evaluate and prepare a closing memo or file
a formal charge.
SEC. 5. Preliminary investigation of graft-related cases. - Complaints filed or reported
to the ISD involving graft-related cases shall be given immediate priority in the preliminary
investigation, which shall be conducted within five (5) days from receipt of the complaint and
shall be terminated within sixty (60) days thereafter. Upon determination by the ISD that a prima
facie case exists, the proper formal charge as stated under letter (d) Section 3 hereof and
preventive suspension order, if warranted, shall be immediately prepared.
SEC. 6. Documents/Records. -
(a) Documents supporting the Formal Charge. - A formal charge filed with the Personnel
Inquiry Division (PID) shall be supported by the corresponding memorandum, affidavits and
counter-affidavits of the parties and their witnesses, together with other supporting evidence.
(b) Records of preliminary investigation. - The records of the preliminary investigation
shall form part of the docket of the administrative case.

RULE IV
FORMAL CHARGE, PREVENTIVE SUSPENSION ORDER,
ANSWER AND NOTICES

SEC. 1. Formal charge and answer required. - The respondent shall be furnished with
copies of the complaint, sworn statements and other documents submitted by the complainant,
unless he already received the same during the preliminary investigation. He shall also be
informed of his right to the assistance of a counsel of his choice.

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The respondent shall be given at least five (5) days from receipt of the formal charge to
submit his answer in writing and under oath, together with the affidavits of his witnesses and
other evidence, and a statement indicating whether or not he elects a formal investigation. The
answer shall be filed with the PID, and copy furnished the ISD.

If the respondent has already submitted his comments and counter-affidavits during the
preliminary investigation, he shall be given the opportunity to submit additional evidence. If the
answer is found satisfactory, no formal investigation may be conducted and the case shall be
decided based on records.

Nevertheless, a formal hearing may be conducted, if upon evaluation of the formal


charge, sworn complaint, answer, and other supporting evidence/documents, the merits of the
case could not be resolved judiciously without the conduct of a formal hearing.

SEC. 2. Preventive Suspension Order (PSO). 1 - The CIR may preventively suspend the
respondent pending an investigation for a period of not more than ninety (90) days if the charge
against the respondent involves dishonesty, oppression, grave misconduct, neglect in the
performance of duty, or if there are reasons to believe that the charge against the respondent
would warrant his removal from office.

An order of preventive suspension may be issued to temporarily remove the respondent


from the scene of his misfeasance or malfeasance and to preclude the possibility of exerting
undue influence or pressure on the witnesses against him or tampering of documentary evidence
on file with his office.

In lieu of preventive suspension, for the same purpose, the CIR may re-assign the
respondent to other units of the Bureau during the formal hearings/investigation.

SEC. 3. Service of the Formal Charge (FC) and the Preventive Suspension Order
(PSO). -

(a) The PID shall serve a copy of the FC and PSO, if there is any, to the respondent
within three (3) days from receipt thereof. Copies of the FC shall also be furnished to the
Personnel Division for the concerned official/employee’s 201 File and the Head of Office of the
official/employee for his information.

(b) In case a PSO is issued with the FC, the same shall be implemented, as follows:

(1) Within three (3) days from receipt of the FC with PSO, the PID shall serve the
same to the official/employee concerned and simultaneously furnish the Head
of Office where the official/employee concerned is assigned, the Personnel
Division and the Security Management Division, to ensure their full
implementation and compliance with Revenue Memorandum Order No. 1-
2011 dated January 6, 2011.

1
Section 19, Rule II- Disciplinary Cases, Uniform Rules of Procedure of Administrative Cases in the Civil Service

Page 8 of 17
(2) Upon receipt of the FC with PSO, the Personnel Division shall immediately
inform the Accounting Division, attaching therein a copy of the subject order
to suspend the payment of salary of the official/employee, within the period of
the official/employee’s preventive suspension. The Personnel Division shall
keep a copy of the PSO in the concerned official/employee’s 201 file.

(3) Similarly, upon receipt of the FC with PSO, the Office of the Deputy
Commissioner, Information Systems Group, thru the Security Management
Division, shall immediately suspend the systems access or account privileges
of the official/employee preventively suspended, within the period of the
official/employee’s preventive suspension.

(c) Summons, notices, and copies of resolutions and orders shall be served personally as
far as practicable, or by registered mail with return card, upon the respondent, his counsel, or his
duly authorized representative. However, notice to the counsel is notice to the party himself
whether he is the private complainant or respondent. In case the respondent wilfully and
intentionally refuses to receive the FC and the PSO, the same shall be effected through
substituted service by strictly complying with Section 7, Rule XIV of the Rules of Court.

SEC. 4. Time to answer and submit evidence. - The respondent shall be required to file
an answer to the FC or submit counter-affidavits and other documentary evidence, if any, within
five (5) days from receipt thereof. Respondent’s failure to file an answer within five (5) days
from receipt thereof shall be considered as a waiver of his right thereto. Thereafter, formal
investigation may commence.

SEC. 5. Issuance of Notice of Hearing and Subpoena. - The Notice of Hearing and
Subpoena shall specify the date, time, and place of the hearing and shall order the parties and
their witnesses to appear on the scheduled date of hearing. The Notice of Hearing and Subpoena
may be personally served by an authorized BIR employee or by registered mail to the
respondent.

If the respondent cannot be served within a reasonable time as provided in the preceding
paragraph, service may be effected as follows:

(a) by leaving copies of the notice of hearing/subpoena at the respondent’s residence with
some person of suitable age and discretion residing therein; or

(b) by leaving the copies at respondent’s office or regular place of business with some
competent person therein acknowledging receipt thereof.

SEC. 6. Proof of service. - The authorized personnel who personally served the notice of
hearing, order/resolution, or decision shall immediately submit the proof of service, with the
name of the person served and the date of receipt of the same, or if no service was effected, the
serving officer shall state the reasons therefor. If service is made by registered mail, proof of
service shall be made by the registry receipt issued by the mailing office.

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SEC. 7. Order upon receipt of answer or lapse of reglementary period. - Within five (5)
days from receipt of the answer or from the lapse of the five (5) day reglementary period to file
an answer, without any answer having been filed, as the case may be, the Hearing Officer shall
issue a Notice of Hearing setting the date of the hearing schedule for the commencement of the
formal investigation. The said investigation shall be finished within ninety (90) days thereafter,
unless the period is extended by the disciplinary authority in meritorious cases.

SEC. 8. Comments. — The Investigating Officer or the private prosecutor may file his
comments on the respondent’s answer within five (5) days from receipt of the answer. (New
provision)

RULE V
PRE-HEARING CONFERENCE
SEC. 1. Nature and purpose. – At the commencement of the formal investigation, the
Hearing Officer may conduct a pre-hearing conference for the parties to appear, consider and
agree on any of the following:
(a) Stipulation of facts;
(b) Simplification of issues;
(c) Identification and marking of evidence of the parties;
(d) Waiver of objections to admissibility of evidence;
(e) Limiting the number of witnesses, and their names;
(f) Dates of subsequent hearings; and
(g) Such other matters as may aid in the prompt and just resolution of the case. 2
This is without prejudice to a finding that either judgment on the pleadings or summary
judgment is appropriate.
The Prosecutor and Respondent may respectively submit position paper/memorandum,
and thereafter, submit the case for resolution based on the result of the pre-hearing conference
without any need for further hearings.
SEC. 2. Effect of failure to appear. - The failure of the private prosecutor to appear
when so required pursuant to Section 1 hereof shall not be a ground for dismissal of the case. In
case of failure on the part of the respondent to appear in the pre-hearing conference, the
prosecution shall present his evidence ex parte and the Hearing Officer may render judgment on
the basis of the evidence available.
SEC. 3. Request for subpoena. - A party may request for the attendance of a witness or
the production of documents through the issuance of subpoena ad testificandum or subpoena
duces tecum during the pre-hearing conference.
SEC. 4. Record of pre-hearing conference. - The proceedings in the pre-hearing
conference shall be recorded. Upon the termination thereof, the Hearing Officer shall summarize
the matters taken up in the pre-hearing conference.

2
Section 23, Rule II- Disciplinary Cases, Uniform Rules on Administrative Cases in the Civil Service

Page 10 of 17
RULE VI
FORMAL HEARING/INVESTIGATION

SEC. 1. Nature of proceedings; Hearing Officer(s). - The formal investigation shall be


conducted for the purpose of ascertaining the truth without necessarily adhering to technical
rules applicable in judicial proceedings.

The Hearing Officer(s) shall personally conduct the hearing. He/they shall take full
control of the proceedings. He/they may examine the parties and witnesses freely with respect to
the matters at issue, but shall limit the questions on points of facts and law involved in the case.
He/they shall also limit the presentation of evidence by the parties only on matters relevant and
material to the issues and necessary for a just, expeditious, and inexpensive disposition of the
case.

The Hearing Officer shall administer oaths and take testimonies of the concerned parties.
The Assistant Commissioner of the Inspection Service (ACIR-IS) is empowered to summon
witnesses and to issue subpoena duces tecum or ad testificandum.

SEC. 2. Adjudication by a Panel of Hearing Officers. - At any stage of the


administrative investigation, the Chief of PID may refer to a Panel of Hearing Officers, with
three (3) members for adjudication, the following:

(a) If the case necessitates the determination of a prejudicial issue involving a similar
case filed before the Ombudsman or Civil Service Commission;

(b) Cases that cannot be heard by the Hearing Officer on account of inhibition,
disqualification or conflict of interest, as provided for in the Revised Code of Conduct
for Revenue Officials and Employees;

(c) Those matters of such complexity and sensitivity that the decision thereon would
constitute an important precedent. (New provision)

SEC. 3. Conduct of formal hearing/investigation. -

(a) Preliminary matters. - At the start of hearing, the Hearing Officer(s) shall take note of
the appearances of the parties. If the respondent appears without counsel, he shall be informed
of his right to counsel of his own choice. If he waives his right to counsel, he shall be informed
of the consequences of such waiver.

(b) Appearance of a counsel. - Any counsel appearing in behalf of any party shall
manifest orally or in writing his authority to represent a party, stating his name and address
where processes could be served upon him. The private prosecutor shall be under the
supervision and control of the BIR prosecutor.

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The appearance of a counsel for the respondent at any stage during the conduct of the
investigation shall not unduly disturb or prejudice the conduct of the formal investigation
wherein he was not present.

(c) Order of hearing. - The order of hearing shall be as follows:

(1) The prosecution shall present his evidence subject to the pre-hearing
agreement;
(2) Cross-examination by the party;
(3) There may be re-direct and re-cross examination;
(4) The respondent shall then offer evidence in support of his defense following
the same order;
(5) Rebuttal and sur-rebuttal, if any.

When the presentation of evidence has been concluded, the parties shall formally offer
their evidence either orally or in writing and reply thereto either orally or in writing. After
which, both parties may be given time to submit their respective memorandum which in no case
shall be beyond five (5) days from receipt of the formal offer after the termination of the hearing.
Failure to submit the same within the given period shall be considered a waiver thereof.

(d) Oath of witness. - A witness called to testify shall be placed under oath, and shall be
properly identified, stating his full name, address, place of employment and designation/position,
if any. A sworn statement of a witness properly identified and affirmed by him shall constitute
his direct testimony. The Hearing Officer may ask clarificatory questions.

(e) Objections. - Objections raised during the hearing shall be resolved by the Hearing
Officer.

(f) Markings. - Documentary evidence or exhibits shall be properly marked by letters (A,
B, C, etc.) for the prosecution, and by numbers (1, 2, 3, etc.) for the respondent. Documentary
evidence shall form an integral part of the records of the case, which shall be systematically and
chronologically arranged.

SEC. 4. Technical rules not applicable. - The Hearing Officer and the Panel of Hearing
Officers shall not be bound by technical rules of procedure and evidence as prescribed in the
Rules of Court, but shall proceed to hear and decide all administrative cases, disputes or
controversies in the most expeditious manner, employing all reasonable means to ascertain the
facts of every case in accordance with justice and equity.

(a) Where there is no sufficient applicable provision under these rules, the procedural law
as provided for in the Uniform Rules on Administrative Cases in the Civil Service
shall be applied.

(b) The Hearing Officer/Panel may adopt procedural law and jurisprudence generally
applicable to administrative cases or any appropriate measure or procedure in any
given situation or matter not covered by these rules.

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(c) The provisions of the Rules of Court shall apply in suppletory character.

SEC. 5. Orders or resolutions during the hearing of the case. - The orders or
resolutions of the Hearing Officer on any issue, question, matter, or incident raised before him
during the hearing of the case shall be valid and effective.

SEC. 6. Submission of position papers/memoranda. - In case the parties agree to file


position papers/memoranda, instead of the conduct of a formal hearing, the Hearing Officer shall
issue an order directing the parties and their counsels to simultaneously submit their respective
position papers/memoranda and formal offer of evidence within fifteen (15) days from receipt of
the order.

SEC. 7. Continuous hearing until terminated; Postponement. 3 - Hearings shall be


conducted on the hearing dates set by the Hearing Officer or as agreed upon during the pre-
hearing conference.

The parties, their counsels and witnesses, if any, shall be given notice of at least five (5)
days before the first scheduled hearing specifying the time, date and place of the said hearing and
subsequent hearings. Thereafter, the schedule of hearings previously set shall be strictly
followed without further notice. A party may be granted only two (2) postponements upon oral
or written requests. No further postponement shall be allowed.

If the respondent fails or refuses to appear during the scheduled hearings despite due
notice, the investigation shall proceed ex parte and respondent is deemed to have waived his
right to be present and to submit evidence in his favor during those hearings.

SEC. 8. Records of proceedings. - The proceedings before the Hearing Officer shall be
recorded by a stenographer or other means of recording. In the absence of a stenographer, the
Hearing Officer shall make a written summary of the proceedings.

SEC. 9. Period to render the decision. - The Hearing Officer shall, within thirty (30)
working days from the termination of the formal hearing/investigation, prepare a decision based
on the records of the case and on the formal hearing/investigation conducted. The decision shall
contain the narration of material facts and legal basis, together with his recommendations for the
penalty to be imposed, if any. The same shall be submitted with the complete records of the
administrative case for review by the DCIR-LIG thru the ACIR-IS, and for approval by the CIR.

SEC. 10. Mandatory transmittal of graft-related cases. 4 - The CIR or his/her duly
authorized representative shall submit all decisions dismissing graft-related case/s, together with
the entire docket of the case, to the Office of the Secretary of Finance for his review thru the
Revenue Integrity Protection Service (RIPS), within fifteen (15) days from the date of approval
of the said decision. The Executive Director of the RIPS shall be furnished a copy of the said
docket. The graft-related cases may include, but are not limited, to the following:

3
Section 24, Rule II- Disciplinary Cases, Uniform Rules on Administrative Cases in the Civil Service
4
Department of Finance, Department Order No. 50-2010, December 7, 2010.

Page 13 of 17
(a) Offenses under RA No. 3019 - Anti-Graft and Corrupt Practices Act;
(b) Offenses under RA No. 6713 - Establishing a Code of Conduct and Ethical Standards,
as implemented by the Civil Service Commission Rules, adopted on April 21, 1989;
(c) Offenses classified as Grave Offenses under the Civil Service Rules and Regulations;
(d) Crimes committed by public officers under the Revised Penal Code; and
(e) Other similar offenses.

SEC. 11. Notice of decision/resolution. - Upon approval of the decision/resolution, the


PID shall immediately cause copies thereof to be served upon the parties and their counsel(s), as
well as to concerned BIR officials, who are tasked to execute or implement such
decision/resolution pursuant to RMO No. 01-2011.

In the event that a copy of the decision cannot be served upon the respondent and/or his
counsel, for whatever reason, a notice of the decision/resolution shall be served upon the latter in
the manner provided for in Section 5, Rule IV hereof.

The PID shall submit to the CIR an annual report of all decisions rendered.

SEC. 12. Finality of decisions. - A decision rendered by the CIR or by his authorized
representative, whereby a penalty of suspension for not more than thirty (30) days or a fine in an
amount not exceeding thirty (30) days’ salary is imposed, shall be final and executory. However,
if the penalty is suspension exceeding thirty (30) days, or fine in an amount exceeding thirty (30)
days’ salary, the same shall be final and executory after the lapse of the reglementary period for
filing a motion for reconsideration or an appeal and when no such pleading has been filed.

RULE VII
REMEDIES5

SEC. 1. Filing of motion for reconsideration. - A party adversely affected by the


decision may file a motion for reconsideration with the CIR within fifteen (15) days from receipt
thereof.

Only one (1) motion for reconsideration shall be entertained.

SEC. 2. When deemed filed. - A motion for reconsideration sent by mail shall be deemed
filed on the date shown by the postmark on the envelope which shall be attached to the records of
the case and in case of personal delivery, the date stamped thereon by the Office of the CIR.

SEC. 3. Grounds for motion for reconsideration. - The motion for reconsideration shall
be based on any of the following:

(a) New evidence has been discovered which materially affects the decision rendered, or
(b) The decision is not supported by the evidence on record, or

5
Adapted from Rule III- Remedies, Uniform Rules on Administrative Cases in the Civil Service.

Page 14 of 17
(c) Errors of law or irregularities have been committed prejudicial to the interest of the
movant.

SEC. 4. Filing of appeal. - The decision of the CIR imposing a penalty exceeding thirty
(30) days suspension, or fine in an amount exceeding thirty (30) days’ salary, may be appealed to
the Civil Service Commission (CSC), within a period of fifteen (15) days from receipt thereof.

In case the decision rendered by the CIR is appealable to the CSC, the same may be
initially appealed to the Secretary of Finance and finally to the CSC. Pending appeal, the same
shall be executory, except where the penalty is removal, in which case, the same shall be
executory only after confirmation by the Secretary of Finance.

A notice of appeal including the appeal memorandum shall be filed with the CSC, copy
furnished the OCIR and the PID. The OCIR, through the PID, shall submit the records of the
case, systematically and chronologically arranged, paged and bound to prevent loss, with its
comments, within fifteen (15) days, to the CSC.

SEC. 5. Perfection of an appeal. - To perfect an appeal, the appellant shall within fifteen
(15) days from receipt of the decision submit the following:

(a) Notice of appeal which shall specifically state the date of the decision appealed from
and the date of receipt thereof;
(b) Three (3) copies of appeal memorandum containing the grounds relied upon for the
appeal, together with the certified true copy of the decision, resolution or order
appealed from, and certified copies of the documents or evidence;
(c) Proof of service of a copy of the appeal memorandum to the CIR;
(d) Proof of payment of the appeal fee; and
(e) A statement or certificate of non-forum shopping.

Failure to comply with any of the above requirements within the reglementary period
shall be construed as failure to perfect an appeal and shall cause its dismissal.

SEC. 6. Effect of filing an appeal. - An appeal shall not stop the decision from being
executory, and in case the penalty is suspension or removal, the respondent shall be considered
as having been under preventive suspension during the pendency of the appeal, in the event he
wins the appeal.

SEC. 7. When case is remanded for violation of respondent’s right to due process. - In
case the appeal with the CSC is remanded to the CIR for further investigation, the OCIR thru the
PID, shall finish the investigation within three (3) calendar months from the date of receipt of the
records from the CSC, unless the investigation is delayed due to the fault, negligence or petition
of the respondent or an extension is granted by the CSC in meritorious cases. The period of
delay shall not be included in the computation of the prescribed period.

Within fifteen (15) days from the termination of the investigation, the OCIR shall render
its decision. If at the end of the said period, the CIR fails to decide the case, the CSC shall

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vacate and set aside the appealed decision and declare respondent exonerated of the charge. If
the respondent is under preventive suspension, he shall be immediately reinstated and shall be
entitled to back salaries and other benefits.

SEC. 8. Petition for review with the Court of Appeals. - A party may elevate a decision
of the CSC before the Court of Appeals by way of petition for review under Rule 43 of the 1997
Revised Rules of Court.

SEC. 9. Recommendation for an executive clemency. – In meritorious cases and upon


the recommendation of the CSC, the President may commute or remove administrative penalties
or disabilities imposed upon officials/employees in disciplinary cases, subject to such terms and
conditions as he may impose in the interest of the service.

For this purpose, a petition for favorable recommendation for the grant of executive
clemency may be filed by a dismissed or disciplined official/employee with the CSC upon
submission of the following:

(a) certified true copy of the decision in the disciplinary case with a favorable
recommendation by the BIR;
(b) certification from reputable members of the community where he resides to the effect
that he has become a useful member thereof;
(c) proof of non-pendency of an appeal/petition for review relative to his disciplinary
case before any court/tribunal; and
(d) proof of payment of Three Hundred (P300.00) Pesos.

RULE VIII
EXECUTION OF ORDERS/DECISIONS/RESOLUTIONS

SEC. 1. Duty to execute/implement orders/decisions/resolutions. - It shall be the duty of


the PID to execute and implement the orders/decisions/resolutions in administrative cases
involving BIR official/employee in accordance with Revenue Memorandum Order (RMO) No.
1-2011, which prescribes the policies, guidelines and procedures in the implementation of
decisions/orders on administrative cases involving BIR officials/employees.

RULE IX
MISCELLANEOUS PROVISIONS

SEC. 1. Assigning of case number. - The numbering of cases forwarded to the PID for
formal hearing/investigations shall be “BIR-PID Administrative Case No. G-0001-01,” where G
stands for graft-related cases, and “BIR-PID Administrative Case No. NG-0001-01”, where NG
stands for non-graft-related cases, and where 0001 indicates the serial number, while the suffix
01 represents the last two digits of the calendar year when the case was filed.

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SEC. 2. Assignment of cases. - All formal charges brought to or filed with the PID shall
be raffled among the Hearing Officers thereof for hearing and decision, in accordance with the
orders and/or internal rules that the PID may adopt.

SEC. 3. Issuance of certified true copies. - Upon written request, the PID shall issue to
the proper party certified transcripts of notes taken during the hearing, or any document, record,
resolution, order, or decision on the case.

SEC. 4. Transitory provisions. - These rules shall govern all cases filed and pending with
the PID.

SEC. 5. Effectivity. - These rules shall take effect immediately. The procedures on the
investigation of administrative cases as prescribed in Revenue Memorandum Order No. 9-81,
dated November 7, 1980 and all other office memoranda, memorandum circulars, resolutions,
rules or regulations inconsistent with these rules, are hereby repealed or modified accordingly.

Done this ______________ at Diliman, Quezon City, Philippines.

(Original Signed)
KIM S. JACINTO-HENARES
Commissioner of Internal Revenue
Date: _______________

L-

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