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Commissioner of Internal Revenue vs. COA [DECISION]

THE COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. THE COMMISSION ON AUDIT, respondent

G.R. No. 101976 | 1993-01-29

D E C I S I O N
 
NARVASA, J.:
 
The issues joined in these consolidated petitions focus, as it were, on the general audit jurisdiction of the Commission of Audit vis-a-vis the Bureau of Internal Revenue's power to determine entitlement to the tax informer's reward under Section 316[1] of the National Internal Revenue Code.

On June 25, 1986, petitioner Tirso B. Savellano furnished the Bureau of Internal Revenue (BIR) with a confidential affidavit of information[2] denouncing the National Coal Authority (NCA) and the Philippine National Oil Company (PNOC) for non-payment of taxes totalling P234 Million on...