Timely Reporting of Officials/Employees Who are Absent Without Official Leave (AWOL) and Recommended Course of Action

June 28, 2013 BIR MEMORANDUM TO : All Revenue Officials and Employees Concerned SUBJECT : Timely Reporting of Officials/Employees Who are Absent Without Official Leave (AWOL) and Recommended Course of Action It has come to the attention of this Office that a number of revenue officials and employees both in the National and Regional Offices who are on status of Absent Without Official Leave (AWOL) are not promptly reported as such or recommended for dropping from the rolls by Heads of Offices concerned. AICEDc Notably, the matter was earlier explained by the Civil Service Commission (CSC) in the provisions of CSC Memorandum Circular (MC) No. 13, series of 2007 amending Sec. 63, Rule XVI of the Omnibus Rules on Leave, CSC MC Nos. 41 and 14, series of 1998 and 1999 respectively, pursuant to CSC Resolution No. 07-0631 dated April 10, 2007, quoted herein as follows: "Sec. 63. Effect of absences without approved leave . An officer or employee who is continuously absent without approved leave for at least thirty (30) working days shall be considered on absence without official leave (AWOL) and shall be separated from the service or dropped from the rolls without prior notice. However, when it is clear that under the obtaining circumstances that the official or employee concerned, has established a scheme to circumvent the rule by incurring substantial absences though less than thirty (30) working days 3x in a semester, such that a pattern is already apparent, dropping from the rolls without notice may likewise be justified. If the number of unauthorized absences incurred is less than thirty (30) working days, a written Return-to-Work Order may be served to him at his last known address on record. Failure on his part to report for work within the period stated in the Order shall be valid ground to drop him from the rolls." Thus, all heads of offices of this Bureau, are henceforth, directed to strictly implement said provision and to report and/or recommend to the Personnel Division/Human Resource Management Unit (HRMU) for dropping from the rolls, revenue officials and employees falling under the afore-quoted provision. Accordingly, to ensure that a revenue official or employee is afforded due process, the following procedural requirements must be observed: 1. The employee has been absent for a period of time as provided above, supported with Certification of Absences from Head of Office, Certification from HRMU Head and certified true copy of Summary Report of Attendance (SRA); 2. For employees with unauthorized absences of less than thirty (30) working days: a. A Return to Work Order (RTWO) shall be issued and served on the employee as supported by a copy of the said order with proof of service; CaAcSE b. The AWOL person failed to report for work despite the RTWO as supported by Certification by the Head of Office of the employee; and 3. The dropping from the rolls shall be recommended by the Head of Office and concurred by the concerned Regional Director/Asst. Commissioner. Finally, all heads of offices concerned are hereby reminded and enjoined to strictly enforce and carry out this Memorandum, taking into account Section 12 of the Revised Code of Conduct for Revenue Officers and Employees as implemented by Revenue Memorandum Order No. 53-2010 dated June 11, 2010, to wit: "Every Revenue Official who is a Head of Office shall be held fully accountable for his/her decisions and actions. Similarly, he/she shall be liable for the acts, conduct and/or behavior of those under his/her jurisdiction/supervision, if it is proven that he/she has knowledge of, or ought to have known of, such acts, conduct or behavior. He/She shall likewise be responsible for upholding and enhancing the efficiency of all BIR personnel under his/her supervision, and shall report in writing to the proper authorities any incidence of neglect of duty, incompetence or malfeasance of which he/she may obtain knowledge, with a statement of all the facts and/or any evidence relating to each case. He/She shall also ensure that all pertinent issuances affecting the enforcement of the National Internal Revenue Code and its implementing rules are faithfully complied with and enforced by the BIR personnel under his/her supervision. Non-compliance therewith shall be considered as Simple Neglect of Duty and shall constitute a Less Grave Offense." Section 43 thereof further provides for the penalty of Simple Neglect of Duty as follows: 1st Offense : Suspension of 1 month and 1 day to 6 months 2nd Offense : Dismissal For the information, guidance and strict compliance of all concerned. TCaSAH (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue