How do I file a complaint against a BIR employee?

You can tell us about your complaint in writing, by e-mail (, or in person. Complaints against BIR employees maybe filed with the Office of the Commissioner or the Internal Investigation Division in the National Office, or the Office of the Regional Director or the Special Investigation Division in the Regional Offices.

What kind of information/documents will I furnish the BIR in filing my complaint?

We can best respond to you if we receive accurate and complete information. Though you are not required to furnish more information than you wish, critical information is required for us to completely evaluate your complaint and this includes:

a. Name and address of the person complained of, his position and office of employment;
b. A narration of the relevant and material facts which show the acts or omission allegedly committed by the BIR employee;
c. Documentary evidence available; and
d. Names and addresses of witnesses, if any.

Who can be the subject of my complaint?

Only complaints against BIR officials and employees. The Internal Investigation Division cannot investigate taxpayers and employees of other government agencies.

What happens once I file my complaint?

Your complaint and the papers provided, will be examined if it is within the jurisdiction of the Internal Investigation Division to investigate.

What happens during an investigation?

When the Internal Investigation Division decides to investigate a complaint, the BIR personnel concerned is usually sent a copy of the complaint, and asked to comment thereon. The comment and evidence presented will be evaluated and if there exist a prima facie case, a formal charge against the employee will be issued.

An order of preventive suspension may be issued to temporarily remove the respondent from the scene of his misfeasance or malfeasance and to preclude the possibility of exerting undue influence or pressure on the witnesses against him or tampering of documentary evidence on file with his office.

What happens if I withdraw my complaint?

The withdrawal of the complaint does not result in its outright dismissal nor discharge the person complained of from any administrative liability. Where there is obvious truth or merit to the allegation in the complaint or where there is documentary evidence that would tend to prove the guilt of the person complained of, the same should be given due course.

I would rather not let the BIR officer or employee know that I am complaining to the Internal Investigation Division. Do you accept anonymous complaints?

Anonymous complaints are very difficult to investigate. Anonymous are not investigated unless there is obvious truth or merit to the allegations or supported by documentary or direct evidence

Rest assured, however, that initial investigation shall be discreet and your identity will not be needlessly divulged.

Do I need a lawyer?

You do not need to hire a lawyer in order to file a complaint with the Internal Investigation Division. The complaint process is simple and easy to understand. But you may consult a lawyer if you wish.

Are there any fees/costs to process my complaint?

There is no charge to file a complaint with the Internal Investigation Division.