Tax Mapping (BIR) by Emelino T Maestro

It has been lawfully settled that a moral, exemplary and actual damages may be collected from a Revenue Officer (RO) for his one-time failure and refusal to correctly apply the provisions of the Tax Code. An alibi that he is just following an order from his superiors is not a valid justification to continue and pursue an illegal and irregular act. In fact, the Philippine Government is not akin in tolerating any mistake, omission or error that its agents pursue. Furthermore, they will personally shoulder all the judicial and legal costs and expenses associated with the administrative, civil and criminal cases that a taxpayer may pursue against them. For this basis, the ROs concerned have a legal obligation to cease and desist their succeeding actions that are contrary to law, public order, public policy, moral and good custom.