The Bureau of Internal Revenue had recently realized that maintaining public confidence in the fairness of the tax system is vital to effective tax administration. By investigating potential violations of the Tax Code and prosecuting tax offenders, the taxpaying public would recognize and be aware that the BIR is committed to ensure that everyone is paying their fair share of taxes. Consequently, this would lead to a change in the “risk equation” since potential tax offenders would now think twice before committing any infraction of our tax laws. Under the RATE Program, the Bureau is mandated to investigate criminal violations of the National Internal Revenue Code of 1997 and assist in the prosecution of criminal cases that will generate the maximum deterrent effect, enhance voluntary compliance, and promote public confidence in the tax system. Readers hereof are generously provided with the BIR’s guidelines and policy direction in developing, investigating and prosecuting the RATE cases.