December 5, 1995
REVENUE ADMINISTRATIVE ORDER NO. 12-95
| SUBJECT | : | Statement of Functions of the Intelligence and Investigation Service Including the Divisions Under it Down to Section Level |
| TO | : | All Internal Revenue Officers and Others Concerned |
I. OBJECTIVE:
To define the organizational set-up and functions of the Intelligence and Investigation Service created under Executive Order No. 132 dated October 26, 1993 streamlining the Bureau of Internal Revenue, as implemented by RAO No. 4-93 dated December 1,1993.
II. ORGANIZATION:
The Intelligence and Investigation Service (IIS) which is attached directly to the Office of the Commissioner shall have the following Divisions with their respective Sections:
A. Tax Fraud Division
1. Intelligence Section
2. Investigation Section
3. BIR Laboratory Section
B. Internal Security Division
1. Anti-Graft and Investigation Section
2. Security Section
III. FUNCTIONS:
The INTELLIGENCE AND INVESTIGATION SERVICE shall:
1. Perform staff, advisory and consultative functions relative to tax fraud investigations and intelligence operations as well as the investigation and prosecution of administrative cases against Bureau personnel:
2. Develop and recommend policies, work programs, standards, guidelines and procedures for tax fraud investigations, intelligence operations and investigation of administrative cases against revenue personnel;
3. Recommend...
