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  • Memo95-083 TRO BIR

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    The Supreme Court of the Philippines issued a temporary restraining order preventing the Commission on Audit from enforcing its Resolution No. 95-208. This resolution asserted the Commission on Audit's authority to examine, audit, and settle all accounts pertaining to revenues and receipts of government agencies, including the Bureau of Internal Revenue. The Commission on Audit is directing all units to comply with this restraining order by ceasing enforcement of Resolution No. 95-208 as it pertains to auditing the Bureau of Internal Revenue. It is also filing a motion seeking clarification on the scope of the restraining order.

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    The Supreme Court of the Philippines issued a temporary restraining order preventing the Commission on Audit from enforcing its Resolution No. 95-208. This resolution asserted the Commission on Audit's authority to examine, audit, and settle all accounts pertaining to revenues and receipts of government agencies, including the Bureau of Internal Revenue. The Commission on Audit is directing all units to comply with this restraining order by ceasing enforcement of Resolution No. 95-208 as it pertains to auditing the Bureau of Internal Revenue. It is also filing a motion seeking clarification on the scope of the restraining order.

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    18 views3 pages

    Memo95-083 TRO BIR

    Uploaded by

    Lor noeline galicia
    The Supreme Court of the Philippines issued a temporary restraining order preventing the Commission on Audit from enforcing its Resolution No. 95-208. This resolution asserted the Commission on Audit's authority to examine, audit, and settle all accounts pertaining to revenues and receipts of government agencies, including the Bureau of Internal Revenue. The Commission on Audit is directing all units to comply with this restraining order by ceasing enforcement of Resolution No. 95-208 as it pertains to auditing the Bureau of Internal Revenue. It is also filing a motion seeking clarification on the scope of the restraining order.

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    of 3

    COMMISSION ON AUDIT MEMORANDUM NO.

    95-083 June 5, 1995

    TO : All Assistant Commissioners, Directors/Officers-in-Charge of Central and


    Regional Officers, Heads of Auditing Units, Supervisors and Leaders of Special
    Audit Teams, and Others Concerned.

    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.

    "Republic of the Philippines


    Supreme Court
    Manila

    THE BUREAU OF INTERNAL REVENUE G.R. NO. 119934


    Petitioner,

    -versus- TEMPORARY RESTRAINING ORDER

    THE COMMISSION ON AUDIT


    Respondent
    x--------------------------- x

    TO:* Hon. Celso D. Gañgan(x)


    Chairman
    * Hon. Rogelio B. Espiritu (x)
    * Hon. Sofronio B. Ursal (x)
    Commissioners
    Commission on Audit
    COA Building, Commonwealth Avenue Quezon City

    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.

    (SGD.) LUZVIMINDA D. PUNO


    Clerk of Court

    By:

    (SGD.) MA. LUISA D. VILLARAMA


    Assistant Clerk of Court

    Copy Furnished:

    Attys. Cesar A. Pangilinan, Esther R. Ibanez


    and Venancia M. Pangilinan(x)
    Litigation and Prosecution Division
    Bureau of Internal Revenue
    National Office Building
    Bureau of Internal revenue
    Diliman, Quezon City'

    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

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