Inhibition from Certain Assignments
Taking advantage of one’s position in the BIR as a result of one’s personal relationship with taxpayers, whether social or business, must be avoided. A Revenue Official / Employee must inhibit himself / herself from taking part, actively or through intercession / intervention, in cases involving tax investigations, audit or examination; adjudication of tax cases; rendering of opinions and tax rulings; and other similar requests. The matter must be discussed with one’s superior for appropriate guidance and compliance therewith.
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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