The BIR is committed in upholding this highest standards of morality in government , guided by the principles that public office is a public trust; that all public officials and employees shall at all times be accountable to the people, and shall discharge their duties with utmost responsibility, integrity, competence and loyalty, act with patriotism and justice, and/or lead modest lives.
Every Revenue Official or Employee shall conduct himself / herself in an impartial and professional manner by demonstrating the highest degree of decency and integrity in the performance of his/her duties through the refusal of offers of gifts and/or other inducements.
Solicitation, request, acceptance and/or receipt of any gift, benefit, gratuity, favor, service, loan, entertainment or anything of monetary value, for oneself or for others, or from other persons, in the course of his/her official duty or in connection with any official operation or dealing of which he/she is required to pass upon or regulate on any transaction which may be affected by reason of his/her official function, or under circumstance which might reasonably be construed as influencing his/her official duty, whether in reference to past, present or future dealings or transactions, is prohibited.65
In the course of the performance of his/her official functions, a Revenue Official / Employee is also prohibited from accepting any fee or remuneration beyond what he/she is legally entitled to receive, in accordance with existing laws and regulations.
Gifts and/or benefits may be accepted under any of the following circumstances:
(1) Unsolicited gifts of nominal or insignificant value not given in anticipation of, or in exchange for a favor or given after the official dealing is completed, or service is required. As to what constitutes a nominal value will depend on the circumstances of each case, taking into account the salary, frequency or infrequency of the giving or the expectation of benefits, and other similar factors;
(2) Gifts from a member of family or relatives as defined in this Code, on the occasion of a family celebration, without any expectation of pecuniary gain or benefit;
i. Gifts received from a spouse, children, parents, parents-in-law, brothers, sisters and relatives within the 4th civil degree valued at Three Thousand Pesos (Php 3,000.00) or more shall be recorded in a Registry Book to be provided by and kept in the custody of the Inspection Service in the National Office, or the Administrative Divisions in the Revenue Regions or Administrative Sections in the Revenue District Offices, as the case may be. Such gift shall not be allowed if given and/or accepted within the BIR premises while the recipient of said gift is in the conduct of his/her official function and duty;
(3) Nominal gifts from persons with no pending dealings or transactions with the BIR and without any expectation of pecuniary gain or benefit;68
(4) Gifts coming from private organizations, whether local or foreign, which is considered and accepted for humanitarian and altruistic purpose and mission;69
(5) Gifts coming from government to government entities;70
(6) In the case of gifts or grants coming from foreign governments, Congress should consent to the acceptance and/or retention of: 71
i. Gifts of nominal value tendered and received as a souvenir or a mark of courtesy;
ii. Gifts in the nature of a scholarship or fellowship grant or medical treatment;
iii. Travel grants or expenses for travel taking place entirely outside the Philippines (such as allowances, transportation, food and lodging) of more than nominal value, if such acceptance is appropriate or consistent with the interest of the BIR, and permitted by the Commissioner;
(7) Token gifts of nominal value received from his/her fellow Revenue Official and Employee appropriate to the occasion in which they are made. A gift shall be considered nominal if it has a value of Five Hundred Pesos (Php 500.00), or less, on a per giver/recipient basis, or such similar amount as may be appropriate to the position and/or income of the giver. It must be understood, however, that if the aggregate amount of the token or gifts of nominal value received under this section within the calendar year is Two Thousand Pesos (Php 2,000.00), the recipient shall cause the same to be recorded in the Registry Book in the custody of the Inspection Service in the National Office, or the Administrative Divisions in the Revenue Regions or Administrative Sections in the Revenue District Offices, as the case may be;
(8) Emergency contribution/assistance of reasonable value or amount in cases of death, illness and other similar situations received from fellow Revenue Officials and Employees;
(9) Plaques, awards, certificates, souvenirs or other tokens of appreciation or gratitude and/or benefits appropriate to the occasion/ceremonies in which they are given, provided that such plaques, awards, certificates, and/or benefits will not reasonably be perceived as intended to influence a Revenue Official / Employee in the performance of his / her official functions;
(10) Gifts and/or benefits received by a BIR office as an institution from individuals, other offices or organizations, including grants and donations. However, if the total value of the gift and/or benefits received is Two Thousand Pesos (Php 2,000.00), it shall likewise be recorded in a Registry Book kept in the custody of the Office of the Inspection Service in the National Office, or the Administrative Divisions in the Revenue Regions, or Administrative Sections in the Revenue District Offices, as the case may be;
(11) Gifts or cash awards given by the BIR during Anniversary and Christmas celebrations;
(12) Performance-based cash rewards, scholarship grants and similar benefits granted by appropriate government agencies, private institutions, or national or international organizations.
It shall be unlawful to accept or receive gifts and/or benefits, under any of the following circumstances:
(1) Gifts or gratuities to a Revenue Official’s / Employee’s family and relatives where he/she is prohibited to accept the same by reason of his/her official connection with the giver/donor. Reasonable steps should be taken to ensure that families and relatives of Revenue Officials and Employees are not the recipients of gifts or benefits which could give the appearance of an indirect attempt to secure the official’s / employee’s influence or favor;
(2) Accepting of gifts, gratuities presents, emoluments, offices or titles from foreign governments, except with the consent of Congress;72
(3) Solicitation of gifts or contributions in any kind from other persons or employees as gifts or presents to superiors, the receipt of which might in any way tend to influence the official concerned; or
(4) Request, either for oneself or for others, or acceptance of gifts or other benefits from a subordinate, or from the family and relatives of subordinates.
(5) Offer of gifts or other benefits to a superior, or to a superior’s family or relatives, save for items of use and of modest value, for the purpose of gaining undue influence and advantage or in exchange of a favor.
Non-compliance therewith shall be considered as Unauthorized Solicitation and Acceptance of Gifts and/or Benefits and shall constitute a Grave Offense.
For more information, please call 0922 801 0922 or 921 6107
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