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Revenue Memorandum Order · RMO

RMO No. 23-2025 Digest

To prescribe the policies and guidelines in the filing of criminal actions arising from administrative complaint and official report.

Bureau of Internal RevenueIndependent research copy
Document type
RMO
Number
23
Year
2025
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMO No. 23-2025 (April 30, 2025) sets internal BIR procedures for filing criminal actions arising from administrative complaints or official reports against BIR personnel. Within 15 days of receipt, the Internal Investigation Division/Regional Investigation Division must determine whether the acts complained of also violate the Revised Penal Code or other penal laws; if so, original copies are endorsed to the Prosecution Division/Legal Division, which must file and prosecute the criminal cases within 15 days when the evidence establishes a prima facie case with reasonable certainty of conviction. Regional Directors must submit approved RID investigation reports on Grave or Less Grave offenses to ACIR-IAS, and all concerned must report case status and updates through the EMMAC system pursuant to RMO No. 21-2022.