Bureau Of Internal Revenue Enumeration: Procedural Memo

[diCardinale]

The procedure formulated hereafter is designed to support Bureau policy and to develop a systematic and standard approach to cases that are constant and/or unique. A procedure is designed to describe who, what, where, when, and why by means of establishing accountability in support of the implementation of a policy. To achieve this desired goal, this memorandum is inexhaustive. It shall be added to as the Secretary of Finance wills it during or after a new case appears. How the Bureau handles each new case will become the de facto and de jure procedure on the matter, fostering consistency and requiring individuals and collective entities to conduct their business in an amicable manner so as to avoid unpleasant consequences for all parties.

While similar, protocol is verifiably distinct from procedure. It is the official procedure or system of rules governing affairs of state or diplomatic occasions. Such protocol instituted hereafter is binding on all employees of the Bureau at all times and in every place and scenario. The following protocol has been created with nuance for the plethora of unique scenarios that may at some point in the future face the Bureau and the commerce of the Realm. While the Bureau will remain courteous for as long as the situation permits, it is advised that one not test or abuse its patience. The Bureau is chartered by His Imperial Holiness and tasked with the judicious management of the Imperial Treasury. It will carry out its functions to the utmost and will not tolerate shirking of duty or obligation by any measure.

As aforementioned, the Bureau is a chartered organization of the Crown, being granted under the authority of the Lord Chancellor the legal rights to:
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I. Enforce all Laws related to Finances in the name of the State;
II. Apprehend, arrest, and imprison those in breach of financial laws;
III. Collect taxes from taxpaying entities in the name of the State;
IV. Audit taxpaying entities to investigate unnecessary or unscrupulous spending;
V. Manage a charter of which ten maximum members per task may bear blunt weapons and leather armor, to be utilized by the Secretary for the Finances to detain and punish taxpayers who commit tax evasion or financial fraud and forgery.
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While this memorandum aims to dispel fear of the organization's vague, therefore broad power to investigate, it shall not be construed to be a permanent bind on the actions and ability of the Bureau, but rather a standard from which it may deviate in only the most urgent of circumstances as designated by the Secretary of Finance.

As generated by the Secretary of Finance, the charter consists of a simple chain of command by which all under the Director report to him and may not supersede him to speak with the Secretary unless the Secretary so allows by direct conversation or order to the Chief or employee. The Director will compile all reports and recommendations by his Chiefs and with such counsel the Secretary on any case at hand that the Secretary desires to settle. The two Chiefs are tasked with the departments Legal and Taxation respectively. The chain of command is subject to alteration at any time the Secretary wills it.

It is the unchallenged and undebatable procedure of this charter to engage with any and all parties primarily in a diplomatic manner. Force by means of military arms or similar military application is a last resort to apply the laws enforceable by the Bureau. When a case, now defined by the Bureau as a situation of financial urgency or destabilizing effect, arises it is immediately within the jurisdiction of the Bureau and as such acceptable for the same to intervene by means of arbitration and/or adjudication. When falling into the organization's jurisdiction, the rights to the land, property and other wealth held by the respective parties in the case is not lost by them. Rather it is an enlargement of the scope. The protocol for dealing with arbitration and adjudication will be issued below later.

There are many tax posts, all of which require procedure in order that they be applied fairly and with speed. The following shall be a listing of the posts and non exhaustive scenarios by which they may be applied:

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A. State Tax​

Standard amount paid by nobility for the maintenance of the Empire. Failure to pay this crucial sustaining tax shall result in immediate termination of all contracts and trade between the Imperial Government and the offending party until such time as the payment is again regularly made.

B. War Tax​

Initiated in wartime and never utilized outside of military operations and logistics. Failure to pay the first week shall result in reduced credit. Failure by the second week is recommended to be punished by proportional means, therefore not necessarily by punitive taxation. Continued failure must be reported on the permanent record and the guilty party barred from financial incentives or services until the debt accrued has been paid. If such failure to pay resulted in a military defeat for want of food, arms or other military necessity, the guilty party may be brought to court and made to pay interest on their payments as recompense.

C. Laurel Tax​

Initiated and terminated at the discretion of the taxpayer. No appeal or punishment necessary. Laurels may be utilized to defend against punitive taxation.

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D. State Mandate {T-S}​

Punishment as determined by the Lord Chancellor and HIH'S Government. Appeal may be made if the affected party possesses a credible argument and/or reasoning against the punishment in a relevant Court.

E. Court Mandate {T-C}​

Punishment by which the amount of payment is at the discretion and behest of the Judiciary. This requires the approval of the Lord Chancellor and the Secretary of the Westmark respectively. The decision may be appealed to a second relevant court which, if it upholds the decision is final. If the second court overturns the first, then the ruling is invalidated unless the State decides to pick up the charging and become the active accuser. In such a case, then a third court is found for the ultimate decision.

F. Synodical Mandate {T-R}​

Punishment meted at the discretion of the High Reverend and the Synod for religious reasons. No appeal may be made to HIH's Government unless the Synod allows for its mind to be changed.

G. Imperial Decree {T-I}​

Punitive taxation by Imperial Decree. Amount taxed and the duration are the sole will of the Emperor and may not be appealed under any circumstances.

H. Cause in Conflict {T-W}​

For the act of blame, either by the state, by religious institutions or by an affected house, of warring without just cause. The Bureau and State may intervene to establish negotiations and effect a withdrawal by the aggressor. If withdrawal is not forthcoming then this tax may be applied without delay. Any credible cause of war found or made after the initial aggression will not be accepted. One must have it beforehand. If the aggressor has a disputed claim or argument in favor of their claim prior to invasion, then they must attest to such in a neutral Court before aggressive means are used.

I. Overdue Taxes {T-U}​

Punishment for failure to comply with the tax cycle. The Imperial ledger does not lie and there is no appeal for to do such is casting the Treasury into doubt and effectively calling HIH's Government as a whole, liars.

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J. Economic Improvement {G-E}​

A grant made at the discretion of the Secretary of Finance. If a party or region is in economic distress, then they may apply to the Secretary of Finance for relief. These grants, either in amount or duration, shall not be negotiable unless the Secretary declares otherwise. It is up to the recipient to accept the terms or leave them.

K. Defense of the Realm {G-D}​

A grant to allow the draft of levymen in service of the state and to allow for alternative funding for the war not supported by the Secretary of the Army or the Secretary for the Finances. In order to relieve damages caused by loss of life in wars, the state provides a grant to the taxpayer in order to mitigate the economic costs of warring in service of the state. The amount relieved is at the discretion of the Secretary for the Finances and aspiring recipients must apply to the same.

L. Synodical Mandate {G-R}​

Relief granted for individuals and organizations to operate more freely in service of the Church and Unionist faith. In addition to providing funds towards religious initiatives. An application must be made by the party in question and co-signed by a legitimate representative of the Church. The amount relieved remains at the Secretary of Finance's discretion.

M. State Mandate {G-S}​

This relief grant may be supported for an individual or organization by any Secretary of HIH's Government. It is to reward actions made in service of the State and in order to prevent false awards, the Secretary of Finance will require a written application and testimony from the nominating Secretary as to why the recipient should be relieved. The duration and amount is subject to the Secretary of Finance.

N. Financial Damages {G-U}​

To mitigate financial damages accrued through imposed taxes on regions of instability, forces of nature or actions deemed unjust by the State either presently or retroactively, the State will provide a grant to the taxpayer to support the stabilization of a province. The duration and amount is subject to the Secretary of Finance or extended negotiation if the receiving party finds want of continued support.

O. Imperial Mandate {G-I}​

Relief as ordered by His Imperial Holiness. The amount and duration is subject to his supreme will.

In continuation with the topic of arbitration and other diplomatic courses, it must be reiterated that diplomacy is the first choice of the Bureau. Various criteria must be met or a number of them fulfilled before the Bureau will intervene in a conflict:
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A. There is a clear distinction between aggressor and victim;
B.The conflict threatens to affect trade if military forces are used;
C. Tariffs are applied by parties that may or already do affect the wider archipelago and Empire;
D.There is a history of bad faith in actors of a dispute or conflict;
E. Want of a neutral investigation into financial matters and accusations;
F.Maintaining the status quo when there is no credible reason to initiate destabilizing reform;
GNeed of establishing financial order in a region nearing collapse;
H.The Bureau is appealed to arbitrate between disputing parties;
I.The Bureau is appealed to reverse a financial deal reneged, made, or conducted in bad faith. In addition, the Bureau may be called upon by negotiating parties to review finances in a treaty or deal and comment on the feasibility or potential economic impact.​

A recorded history of all reported financial transactions and negotiations are deposited in the archives of the Ministry. If a repeating case or actor appears, it shall be policy to review past infractions or laurels and apply a consistent treatment to the ill or good faith of the party. Certain actions to cause regard as ill-faith are underhanded tactics in negotiations, lacking scruples in the allocation of one's money to suspicious individuals and organizations, and so on in the same vein. The finances of the Empire is a serious charge to watch and thus all forms of transactions into and from the Imperial Treasury must meet most or all of the following criteria:
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J. Incoming revenue to the Treasury must originate from clean sources such as the legal trade of goods and collection of taxes. Additionally, any material possession, property, and/or other material wealth legally seized by the State and transferred to the Treasury.
K. Requests for grants must begin with a written application and originate from an individual or organization in good standing and credit with the Ministry.
L. Deferments or loans made by the Treasury must be in service to legal, sensible and moral actions or initiatives.
M. Any violations on the part of the recipient must be able to be charged and prosecuted in Court. If the terms of a contract or loan are not clear and thus are not able to stand in court, then they must not be accepted by the Bureau.
N. Terms of all treaties, contracts, loans, and any other financial or diplomatic that the Bureau is party to must be clearly written with a copy deposited in the State Archives.​

Should pressure by tariffs, punitive taxation, and the Judiciary fail to arrange a satisfactory timetable of payment for missing taxes, then the Bureau will compel the delinquent party by force of arms as chartered by the Lord Chancellor. In the step before such compulsion, a final offer may be made to the delinquent to pay off their debts by means of a staggered payment system with a long range timetable. This system if accepted by the party would be created by either the Secretary of Finance, the Director of the Bureau, or the Chief of Taxation, or a combination of the three.

Proposed by Chief of Legal Enforcement Aldus Tarken on 29 September, 307 AC
Approved by Duchess Catherine Tyrannian on 7 October 307 AC
Published by Sir Dante Tyrannian on 13 October AC