QuestionsQuestions (BIR MEMORANDUM CIRCULAR NO. 18-95)
It informs and guides concerned offices that the Supreme Court issued a Temporary Restraining Order (TRO) in G.R. No. 119934 ordering the COA to cease and desist from enforcing COA Resolution No. 95-208 dated March 28, 1995.
The TRO directed orders to the Chairman and Commissioners of the Commission on Audit, specifically Hon. Celso D. Gangan, Hon. Rogelio B. Espiritu, and Hon. Sofronio B. Ursal.
It ordered COA to 'CEASE and DESIST' from enforcing COA Resolution No. 95-208 dated March 28, 1995.
It asserted the power, authority, and duty of COA to examine, audit, and settle all accounts pertaining to the revenues and receipts of government agencies and subdivisions.
The Court resolved to require the respondent to comment within ten (10) days from notice, and then—upon an urgent ex-parte motion—issued the TRO.
It indicates that the TRO was issued in the course of preliminary proceedings before the petition was formally acted upon, typically due to urgency and the need to prevent irreparable harm pending further action.
It enjoins all internal revenue officers and other concerned parties to give the circular (and the TRO information) 'a wide publicity as possible'.
May 30, 1995 = Supreme Court issued the TRO in G.R. No. 119934; May 29, 1995 = counsel filed the urgent ex-parte motion to resolve the TRO application; June 05, 1995 = BIR issued Memorandum Circular 18-95; June 5, 1995 (Adopted) = circular’s adoption date in the publication.
The Supreme Court required the respondent to file a comment within ten (10) days from notice.
It means COA must comply right away, without waiting for final judgment, because the order becomes operative upon issuance (subject to notice and implementation as required by circumstances).
The TRO specifically restrains the implementation/enforcement of COA Resolution No. 95-208; adoption alone may not be immediately harmful, but enforcement affects rights and government audit operations.
The dispute concerns COA’s claimed authority to audit and settle accounts related to government revenues and receipts, and whether COA should be allowed to enforce that authority via the questioned resolution.