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PD 308 Section 2

Section 2

SEC. 2. A Security and Intelligence Unit is hereby created under the Office of the Commissioner of Internal Revenue to perform the following functions: To conduct a continuing background investigation on the suitability and fitness of applicants for BIR employment and employees already in the service; To provide physical security and safety measures for personnel, materials, installations and classified documents; To countercheck the printing, storage, distribution and accounting of all BIR accountable forms, strip stamps, regular and auxiliary labels, documentary and science stamps, official receipts and other similar forms as well as to make a periodic or random spot-checking of stocks and use of the same in the administrative units to which they were distributed and the places of business of the parties to which they were issued to effect strict compliance with existing provisions of decrees, laws, rules and regulations governing the same; To be on the lookout for and cause the arrest of impostors and tax evaders who falsify or simulate BIR accountable forms and other evidence of tax payments for the purpose of committing extortion or violations of provisions of the National Internal Revenue Code and other special laws administered or enforced by the Bureau of Internal Revenue; To serve as a point of contact for coordination with members of the intelligence community; To initiate, coordinate and integrate all intelligence and security activities of the Central Office and the different regions, districts and other offices of the Bureau of Internal Revenue including the collation and evaluation of data relative thereto; and To perform other related functions.

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Other provisions in PD 308

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationPD 308 Section 2 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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