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MOP, Bk 11, v.5, 473

[ ADMINISTRATIVE ORDER NO. 201, November 26, 1990 ]


WHEREAS, smuggling, tax evasion and other forms of economic crimes affecting trade and industry and violation of Central Bank rules and regulations have remained a serious problem despite efforts separately pursued by concerned government agencies;

WHEREAS, such activities have caused substantial losses to the government in terms of uncollected revenue, depleted foreign exchange reserves and the adversely affected economic growth of the country;

WHEREAS, there is a need to consolidate and strengthen government efforts to curb and prevent the said illegal activities and thereby avert irreparable damage to affected sectors of the economy and the public in general;

WHEREAS, it is necessary that collective action must therefore be undertaken by government agencies concerned with full force of the law against offenders or those known to have violated or are violating existing laws;

WHEREAS, such collective action and coordination can be realized by the constitution of an Inter-Agency Committee on Economic Crimes and its support arms to formulate and implement effective mechanisms to combat these illegal activities in accordance with the mandate of the concerned government agencies;

NOW, THEREFORE, I, CORAZON C. AQUINO, President of the Philippines, by virtue of the powers vested in me by law, do hereby order.

SECTION 1. The Inter-Agency Committee on Economic Crimes (Inter-Agency Committee) is hereby constituted as an ad hoc administrative mechanism that shall coordinate all the activities of government against smuggling, tax evasion, and other forms of economic crimes. It shall be composed of the Secretary of Finance, as Chairman; the Secretary of Trade and Industry, as co-Chairman; and the Secretary of Justice and the Governor of the Central Bank as members.

An Oversight Committee composed of representatives from the Departments of Finance, Trade and Industry, Justice, and the Central Bank shall be formed to assist the Inter-Agency Committee in the formulation of strategies and review of procedures for the improvement of revenue and duty collections, and in monitoring the importations classified as sensitive items as determined by the Inter-Agency Committee and the actions taken thereon.

SEC. 2. The Inter-Agency Committee shall organize a (a) Task Force for Anti-Smuggling composed of representatives from the Bureau of Customs and Economic Intelligence and Investigating Bureau, both of the Department of Finance, the Department of Trade and Industry, and the Department of Justice, and a (b) Task Force for Anti-Tax Evasion composed of the designated members of the Bureau of Internal Revenue tax investigating group and the representatives from the Department of Justice, both of which shall serve as the implementing arms of the Committee with the following specific functions:
  1. Identify activities likely to be attended with fraud to evade our tax laws, rules and regulations and take such measure to insure that fraud, if existing, is exposed and appropriate action is taken thereon;

  2. Undertake Post Customs Release Surveillance on Suspect Shipments to recover uncollected customs duties, VAT and other penalties and charges that may be due thereon; and,

  3. Where evidence of fraud exists, to endorse the case, with the approval of the Committee, to the Department of Justice and to recommend legal and administrative actions to be taken against the persons who appear to be liable therefor,
all consistent with the respective mandates of the component member agencies of the Task Forces.

The Task Force shall submit a periodic report of their respective operations to the Inter-Agency Committee.

SEC. 3. The Inter-Agency Committee is hereby authorized to call upon any department, bureau, office, agency or any instrumentality of the government including government owned or controlled corporations and the private sector for assistance in the effective and efficient implementation of this Administrative Order.

SEC. 4. This Administrative Order shall take effect immediately.

DONE in the City of Manila, this 26th day of November in the year of Our Lord, nineteen hundred and ninety.

President of the Philippines

By the President:
Executive Secretary
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