REVENUE MEMORANDUM ORDER NO. 23-2025 issued on April 30, 2025 prescribes the policies and guidelines in the filing of criminal actions arising from administrative complaint and official report.

The Internal Investigation Division (IID)/Regional Investigation Division (RID) shall, within 15 days from receipt of the administrative complaint/report and supporting pieces of evidence, simultaneously evaluate and assess if the administrative complaint/report also constitute a criminal violation of the Revised Penal Code (RPC) and other penal laws.

Upon determination that the administrative acts complained of also constitute criminal violation, the IID/RID shall retain certified true copies of the complaint/report and supporting evidences for the conduct of the Administrative Investigation, and the Offices of the Assistant Commissioner, Internal Affairs Service (OACIR-IAS)/Regional Director (ORD), upon recommendation by IID/RID, shall endorse the original copies to the Prosecution Division (PD)/Legal Division (LD), for the possible filing of a criminal complaint against any official or employee whether in the active service, has retired, resigned, dropped from the rolls, or has been absent without official leave (AWOL).

Upon determination that the pieces of evidence are sufficient to establish prima facie evidence with a reasonable certainty of conviction, the PD/LD shall file and prosecute the criminal cases arising from the administrative cases forwarded/endorsed by the IID/RID against the concerned revenue officials and employees within 15 days from receipt thereof.

In case the concerned official or employee investigated for Grave or Less Grave offense is assigned at the Regional Office, the concerned Regional Director shall submit to ACIR-IAS the approved RID report of investigation with recommendation whether a prima facie case exist or no further investigation is necessary.

All Investigators, Prosecutors, Hearing Officers, Action Attorneys and others concerned shall report thru the Enhanced Monitoring and Managing Administrative Cases (EMMAC) the status or update of all the administrative and criminal cases pursuant to Revenue Memorandum Order No. 21-2022.