Investigation/Hearing of Administrative Cases

Revenue Memorandum Order No.
019-11 | Promulgation and Implementati… of Procedure in the Investigation/Hearing of Administrative Cases 8/4/24, 11:35 AM
May 16, 2011
REVENUE MEMORANDUM ORDER NO. 019-11
SUBJECT : Promulgation and Implementation of the Revised Rules of Procedure in the

Investigation/Hearing of Administrative Cases
TO : All BIR Officials, Employees and Others Concerned
As a public service institution and premier tax administration agency, the Bureau of Internal
Revenue (BIR) is mandated to uphold the constitutional principle that a public office is a public trust,
such that all public officials and employees must at all times be accountable to the people, serve them
with utmost responsibility, integrity, loyalty and efficiency, act with patriotism and justice, and lead modest
lives.
In this regard, the Revised Rules of Procedure in the Investigation/Hearing of Administrative
Cases (Annex "A") is hereby promulgated in order to promote and observe said constitutional fiat, as well
as to provide procedural guidelines in the conduct of investigation of administrative complaints/cases
filed against revenue officials/employees, and strengthen the administrative discipline vis-à-vis the BIR's
exclusive mandate of administering the country's tax laws.
Henceforth, to ensure faithful compliance of and observance with the Revised Rules of Procedure
in the Investigation/Hearing of Administrative Cases, all revenue officials and employees are enjoined to
read the same and be familiar with its provisions. An electronic copy of these Rules shall be posted in
the BIR website for reference by all parties.
This RMO supersedes the Procedures on the Investigation of Administrative Cases as
implemented by RMO No. 9-81 dated November 7, 1980, as well as other issuances inconsistent
thereto.
This Order shall take effect immediately. SEAHID
(SGD.) KIM S. JACINTO-HENARES

Commissioner
Bureau of Internal Revenue
BUREAU OF INTERNAL REVENUE REVISED RULES OF PROCEDURE IN THE
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Revenue Memorandum Order No. 019-11 | Promulgation and Implementati… of Procedure in the Investigation/Hearing of Administrative Cases 8/4/24, 11:35 AM
INVESTIGATION/HEARING OF ADMINISTRATIVE CASES
TABLE OF CONTENTS
RULE I
PRELIMINARY PROVISIONS
Section 1. Title
Section 2. Coverage
RULE II
COMMENCEMENT OF COMPLAINT
Section 1. Forms; How initiated
Section 2. Where filed
RULE III
EVALUATION AND PRELIMINARY INVESTIGATION
Section 1. Evaluation
Section 2. Preliminary investigation defined; When required
Section 3. Procedure
Section 4. Period to conduct preliminary investigation
Section 5. Preliminary investigation of graft-related cases
Section 6. Documents/Records ADaSET
RULE IV
FORMAL CHARGE, PREVENTIVE SUSPENSION ORDER,
ANSWER AND NOTICES
Section 1. Formal charge and answer required
Section 2. Preventive Suspension Order (PSO)
Section 3. Service of the Formal Charge (FC) and the Preventive Suspension Order (PSO)
Section 4. Time to answer and submit evidence
Section 5. Issuance of Notice of Hearing and Subpoena
Section 6. Proof of service
Section 7. Order upon receipt of answer or lapse of reglementary period
Section 8. Comments
RULE V
PRE-HEARING CONFERENCE
Section 1. Nature and purpose
Section 2. Effect of failure to appear
Section 3. Request for subpoena
Section 4. Record of pre-hearing conference
RULE VI
FORMAL HEARING/INVESTIGATION
Section 1. Nature of proceedings; Hearing Officer
Section 2. Adjudication by a Panel of Hearing Officers
Section 3. Conduct of formal hearing/investigation
Section 4. Technical rules not applicable
Section 5. Orders or resolutions during the hearing of the case
Section 6. Submission of position papers/memoranda
Section 7. Continuous hearing until terminated; Postponement
Section 8. Records of proceedings
Section 9. Period to render the decision
Section 10. Mandatory transmittal of graft-related cases
Section 11. Notice of decision/resolution
Section 12. Finality of decisions cAHDES
RULE VII
REMEDIES
Section 1. Filing of motion for reconsideration
Section 2. When deemed filed
Section 3. Grounds for motion for reconsideration
Section 4. Filing of appeal
Section 5. Perfection of an appeal
Section 6. Effect of filing an appeal
Section 7. When case is remanded for violation of respondent's rights to due process
Section 8. Petition for review with the Court of Appeals
Section 9. Recommendation for an executive clemency
RULE VIII
EXECUTION OF ORDERS/DECISIONS/RESOLUTIONS
Section 1. Duty to execute/implement orders/decisions/resolutions
RULE IX
MISCELLANEOUS PROVISIONS
Section 1. Assigning of case number
Section 2. Assignment of cases
Section 3. Issuance of certified true copies
Section 4. Transitory provisions
Section 5. Effectivity
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. TSacAE
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.
SECTION 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
SECTION 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.
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. SaCIDT
(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).
SECTION 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.
RULE III
Evaluation and Preliminary Investigation
SECTION 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.
SECTION 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.
SECTION 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. ICaDHT
(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.
(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).
SECTION 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.
SECTION 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.
SECTION 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
SECTION 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.
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. aCSDIc
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.
SECTION 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.
SECTION 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. IcDESA
(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.
(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.
SECTION 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.
SECTION 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.
SECTION 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.
SECTION 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.
SECTION 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
SECTION 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: SEIcAD
(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.
SECTION 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.
SECTION 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.
SECTION 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.
RULE VI
Formal Hearing/Investigation
SECTION 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. SEIcHa
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.
SECTION 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)
SECTION 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.
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.
SECTION 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. AHcDEI
(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.
(c) The provisions of the Rules of Court shall apply in suppletory character.
SECTION 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.
SECTION 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.
SECTION 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.
SECTION 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.
SECTION 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.
SECTION 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:
(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.
SECTION 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. ICcDaA
The PID shall submit to the CIR an annual report of all decisions rendered.
SECTION 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
Remedies [5]
SECTION 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.
SECTION 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.
SECTION 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
(c) Errors of law or irregularities have been committed prejudicial to the interest of the
movant.
SECTION 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.
SECTION 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.
SECTION 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. IcTEAD
SECTION 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 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.
SECTION 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.
SECTION 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
SECTION 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
SECTION 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.
SECTION 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.
SECTION 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.
SECTION 4. Transitory Provisions. — These rules shall govern all cases filed and pending
with the PID.
SECTION 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. HEcSDa
(SGD.) KIM S. JACINTO-HENARES

Commissioner
Bureau of Internal Revenue
Date: __________
Footnotes
1. Section 19, Rule II — Disciplinary Cases, Uniform Rules of Procedure of Administrative Cases in
the Civil Service.
2. Section 23, Rule II — Disciplinary Cases, Uniform Rules on Administrative Cases in the Civil
Service.
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.
5. Adapted from Rule III — Remedies, Uniform Rules on Administrative Cases in the Civil Service.

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Revenue Memorandum Order No.

May 16, 2011

REVENUE MEMORANDUM ORDER NO. 019-11

SUBJECT : Promulgation and Implementation of the Revised Rules of Procedure in the

TO : All BIR Officials, Employees and Others Concerned

(SGD.) KIM S. JACINTO-HENARES

BUREAU OF INTERNAL REVENUE REVISED RULES OF PROCEDURE IN THE

INVESTIGATION/HEARING OF ADMINISTRATIVE CASES

BUREAU OF INTERNAL REVENUE REVISED RULES OF PROCEDURE IN THE

SECTION 2. Where Filed. — As far as practicable, complaints involving any revenue

questions may be propounded. ICaDHT

(a) Stipulation of facts;

SECTION 7. Continuous Hearing until Terminated; Postponement. [3] — Hearings shall be

(SGD.) KIM S. JACINTO-HENARES

4. Department of Finance, Department Order No. 50-2010, December 7, 2010.

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