Prohibition against Acting as Lawyer / Legal Counsel, Accountant, Consultant or Similar Services, In Behalf of a Taxpayer.
No Revenue Official or Employee shall act as Lawyer / Legal Counsel, Accountant, Consultant, Adviser, or similar services, in behalf of a taxpayer, on tax-related matters and involving the discharge of one’s official functions, that will be prejudicial to, and/or will compromise, the rights and/or interests of the BIR.
Non-compliance therewith shall be considered as Conduct Prejudicial to the Best Interest of the Service and shall constitute a Grave Offense.
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