EXECUTIVE ORDER NO. 38
EXECUTIVE ORDER NO. 38 -
REORGANIZING AND EXTENDING THE LIFE OF THE SPECIAL TASK FORCE CREATED
UNDER E.O. 156 DATED OCTOBER 7, 1999, ENTITLED “CREATING A SPECIAL TASK
FORCE TO REVIEW, INVESTIGATE, AND GATHER EVIDENCE NECESSARY TO
SUCCESSFULLY PROSECUTE IRREGULARITIES COMMITTED AT THE BUREAU OF
INTERNAL REVENUE, BUREAU OF CUSTOMS AND OTHER GOVERNMENT OFFICES OR
AGENCIES UNDER OR ATTACHED TO THE DEPARTMENT OF FINANCE”
WHEREAS,
a Special Task Force was organized to investigate and gather evidence
against individuals, corporations and other entities suspected of
having committed irregularities at the Bureau of Internal Revenue, the
Bureau of Customs, the One-Stop Shop Inter-Agency Tax Credit and Duty
Drawback Center (CENTER) and other offices or agencies attached to the
Department of Finance (DOF).
WHEREAS, there is a need to re-focus and maximize the functions of the
Special Task Force so that it may concentrate and fully address the
speedy investigation and the successful prosecution of the “tax credit
scam” cases involving the Center, and the recovery and collection of
revenues lost by the government through the scam;
WHEREAS, there is a need to further improve the efficiency of the
on-going investigations and prosecution of the “tax credit scam” cases
and the recovery and collection efforts through organizational
restructuring and augmentation of its budgetary allocation.
NOW, THEREFORE, I, GLORIA MACAPAGAL-ARROYO, President of the Republic
of the Philippines, by virtue of the powers vested in me by law, do
hereby order.
Section 1. Section 1 of Executive Order No. 156
series of 1999 of October 7, 1999 is hereby repealed to read as follows:
“Section 1. Creation. There is hereby created a Special Task
Force to investigate and prosecute the irregularities relative to the
“tax credit scam” committed at the CENTER of the DOF and to recover and
collect revenues lost by the government through the “scam”. The Task
Force shall report to the President through the Secretary of Finance”.
Sec. 2. Sec. 2 of the same issuance shall read as
follows:
“Sec. 2. REORGANIZATION OF THE TASK FORCE. The Special Task
Force created under EO 156, under the control and supervision of the
Office of the President, is hereby reorganized and reconstituted as
follows:
Secretary
of Finance or his designated representative Chairman
Secretary of Justice or his designated
representative Vice Chairman
Executive Secretary or his designated
representative Member
Executive Director of Center
(DOF)
Member
Director of National Bureau of Investigation
(DOJ) Member
Sec. 3. Sec. 3 of the same issuance shall read
as follows:
“Sec. 3. Assistance from Other Government Agencies. The
Task Force shall have the authority to enlist the assistance of any
department, bureau, office, or any agency or instrumentality of the
government, including government-owned or controlled corporations, in
carrying out its functions, including the use of their respective
personnel, facilities and resources. Deliberate failure by a government
official or personnel to provide assistance to the Task Force in the
discharge of its mandate shall be deemed to constitute the offense of
refusal of assistance under Article 223 of the Revised Penal Code
without prejudice to such other administrative and criminal liabilities
under related laws”.
Sec. 4. Sec. 4 of the same issuance is hereby
amended to read as follows:
“Sec. 4. Powers, Duties and functions. The Task Force shall
have the following powers, duties and functions:
a)
To investigate and gather evidence against individuals, corporations
and other entities suspected of having committed the tax credit scam at
the Center;
b) To pursue
and take such action as may be necessary or proper to recover any
revenues lost by the Government through the “tax credit scam”;
c) To gather
and collate the required quantum of evidence and file the appropriate
criminal, civil or administrative complaint or case before the
appropriate court, administrative body or agency;
d) To
recommend the settlement of cases for approval of the President,
subject to appropriate rules on the settlement of claims by the
government;
e) To assist
the prosecuting and collecting agency towards the successful
prosecution of cases and the recovery of lost revenues;
f) To hire
such personnel on a project or contractual basis as may be necessary to
achieve its purposes;
g) To receive
donations, bequest, and other gratuitous benefits which will solely be
used to attain the objectives of the Task Force;
h) To
coordinate with other government agencies, non-government
organizations, international organizations and other individuals or
entities as may be found necessary by the Task Force;
i) To
recommend to the President the formation of such special investigations
or prosecuting groups to be assigned to specific agencies or cases as
may be necessary;
j) To perform
any and all acts as may be necessary to successfully implement this
Order, subject to the control and supervision of the President.
Sec. 5. Sec. 6 of the same issuance shall read
as follows:
Sec. 5. Term. The Task Force shall exist for another two
years to expire on October 7, 2003, unless extended by the Office of
the President”.
Sec. 6. Sec. 7 of the same issuance shall be
amended to read as follows:
“Sec. 7. Funding. Subject to the usual auditing rules and
regulations, the Task Force shall be provided with One Million Pesos
(Php 1,000,000.00) per month funding support to be drawn from Center’s
Trust Fund. Any additional funding requirements shall require the
President’s approval.”
* Sec. 8.
Repealing Clause. — All executive orders, administrative orders,
presidential issuances, and implementing rules and regulations, or
parts thereof that are in conflict with this Executive Order are hereby
repealed or modified accordingly.
Sec. 9. Effectivity. — This Executive Order shall
take effect immediately.
DONE in the City of Manila,
this 6th day of October in the year of our Lord, Two Thousand and One.
* Copied verbatim from documents obtained directly
from Malacañang records. (missing Sec. 7)