Question & AnswerQ&A (BIR REVENUE MEMORANDUM CIRCULAR NO. 4-2001)
The primary purpose is to prohibit officers and employees of the Bureau of Internal Revenue (BIR) from entering into certain official transactions with relatives of the Commissioner of Internal Revenue and from accepting gifts, fees, or other valuable items from taxpayers, promoting integrity and preventing conflicts of interest.
Relatives include all real, pretended, or imaginary relatives of the Commissioner of Internal Revenue and the relatives of his wife, by consanguinity or affinity.
They are prohibited from dealing in contracts involving the Government or its subdivisions, procurement or purchase of goods, appointment or recommendation of government personnel, or any other official matter.
BIR officers and employees are prohibited from accepting any fee, gift, or valuable item given with an expectation of favor or better treatment, except for moderate gifts on special occasions with a value not exceeding Php 2,500.
Such gifts must be declared and turned over to the BIR Inspection Service, which will issue a receipt and the gift will be disposed of according to the rules of the Taxpayer's Foundation, Inc.
Yes, all gifts received by the Commissioner and his staff on special occasions must also be declared, turned over to the Inspection Service, and disposed of as prescribed, regardless of their value.
Violators shall be held liable under pertinent Civil Service laws and the Anti-Graft and Corrupt Practices Act.
They are prohibited from soliciting or accepting gifts, gratuities, favors, entertainment, loans, or anything of monetary value in connection with their official duties or transactions.
This circular is in full support of Administrative Order No. 1 of the President of the Philippines and Department Order No. 2-01 issued by the DOF Secretary.
The foundation, to be organized by the private sector, will receive turned-over gifts exceeding Php 2,500 and will manage their disposal according to its by-laws.