Authority of Internal Revenue Officers to Make Arrests and Seizures. - R.A. 8424

POWER OF ARREST. The Commissioner, the Deputy Commissioners, the Revenue Regional Directors, the Revenue District Officers and other internal revenue officers shall have authority to make arrests and seizures for the violation of any penal law, rule or regulation administered by the Bureau of Internal Revenue.

Any person so arrested shall be forthwith brought before a court, there to be dealt with according to law. (Section 15 of Tax Reform Act of 1997; R.A. 8424) PERTINENT CONSTITUTIONAL PROVISION. The right of the people to be secure in their persons, houses, papers, and effects against unreasonable searches and seizures of whatever nature and for any purpose shall be inviolable, and no search warrant or warrant of arrest shall issue except upon probable cause to be determined personally by the judge after examination under oath or affirmation of the complainant and the witnesses he may produce, and particularly describing the place to be searched and the persons or things to be seized. (Section 2, Article III of the 1987 Constitution)

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