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Memo95-083 TRO BIR
Memo95-083 TRO BIR
SUBJECT: Temporary restraining order issued by the Supreme Court in the case entitled
The Bureau of Internal Revenue versus Commission on Audit, G.R. No. 119934
dated May 30, 1995.
For the information and guidance of all concerned, quoted hereunder in full is the
temporary restraining order issued by the Supreme Court in the above mentioned case.
GREETINGS:
"WHEREAS, the Supreme Court on May 30, 1995, adopted a resolution in the above
entitled case to wit:
'G.R. No. 119934 (The Bureau of Internal Revenue vs. Commission on Audit). Acting
on the special civil action for certiorari and prohibition with preliminary injunction and temporary
restraining order, the Court resolved, require the respondent to COMMENT thereon, within ten
(10) day from notice.
Acting further on the urgent ex-parte motion to resolve the application for temporary
restraining order, filled by counsel for petitioner, dated May 29, 1995, the Court resolved to
ISSUE a TEMPORARY RESTRAINING ORDER, effective immediately and continuing until
further orders from this Court, ordering the respondent Commission On Audit to CEASE AND
DESIST from enforcing the questioned COA Resolution No. 95-208, dated March 28, 1995,
asserting the power, authority and duty of the Commission on Audit to examine, audit and
settle all accounts pertaining to the revenues and receipt of government agencies and
subdivisions.'
"NOW, THEREFORE, effective immediately and continuing until further orders from this
Court, You respondent Commission on Audit, your representatives, agents or any person or
persons acting in your place or stead are hereby ORDERED to CEASE AND DESIST from
enforcing your questioned COA Resolution NO. 95-208, dated March 28, 1995, asserting the
power, authority and duty of the Commission on audit to examine, audit and settle all accounts
pertaining to the revenues and receipts of government agencies and subdivisions.
"GIVEN by the Honorable ANDRES R. NARVASA, Chief Justice of the Supreme Court
of the Philippines, this 30th day of May 1995.
By:
Copy Furnished:
In compliance with the aforeqouted restraining order, all unit heads, special audit teams
and others concerned are directed to cease and desist from enforcing COA Resolution No. 95-
208 dated March 28, 1995, asserting the power, authority and duty of the COA to examine
audit and settle all accounts pertaining to the revenues and receipts of government, in so far
as the BIR is concerned as prayed for in the Petition of the above-mentioned case of BIR vs.
COA.
It is further informed that this Commission has asked its legal counsels to file a
clarificatory motion with the Supreme Court so as to define the scope and coverage of its
temporary restraining order, the outcome of which shall be disseminated accordingly, Pending
such Clarification, COA Circular No. 95-007 dated May 30, 1995 is hereby suspended.
Strict compliance with this order is enjoined and any violation hereof shall be dealt with
accordingly.
(SGD.) CELSO D. GAÑGAN, Chairman