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Immediate Implementation of Decisions, Orders or Resolutions Issued by the Office of the Ombudsman in Administrative Disciplinary Cases

BIR Memorandum • Bureau of Internal Revenue (BIR) Issuances • Memoranda • May 4, 2006

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May 4, 2006 BIR MEMORANDUM TO : All Revenue Officials and Employees Concerned SUBJECT : Immediate Implementation of Decisions, Orders or Resolutions Issued by the Office of the Ombudsman in Administrative Disciplinary Cases For the information and guidance of all concerned, please disseminate in all Bureau Offices the attached copy of Ombudsman Memorandum Circular No. 01, Series of 2006, relative to the above-mentioned subject matter. You are enjoined to post the copy of this issuance in your Office Bulletin Board, or in a conspicuous place within your Office, to ensure that it shall be given the most extensive publicity possible. TAEcSC (SGD.) NORMA L. LIPANA OIC-Deputy Commissioner Resource Management Group ATTACHMENT Republic of the Philippines OFFICE OF THE OMBUDSMAN Ombudsman Building, Agham Road, Government Center, North Triangle, Diliman, 1128 Quezon City MEMORANDUM CIRCULAR NO. 01 Series of 2006 TO : All Heads of Departments, Offices, Bureaus and Agencies of the National and Local Governments, Including Government-Owned and Controlled Corporations RE : Immediate Implementation of Decisions, Orders or Resolutions Issued by the Office of the Ombudsman in Administrative Disciplinary Cases Section 7 Rule III of Administrative Order No. 07, otherwise known as, the "Ombudsman Rules of Procedure" provides that: "A decision of the Office of the Ombudsman in administrative cases shall be executed as a matter of course." cSIADa In order that the foregoing rule may be strictly observed, all concerned are hereby enjoined to implement all Ombudsman decisions, orders or in resolutions in administrative disciplinary cases, immediately upon receipt thereof by their respective offices. The filing of a motion for reconsideration or a petition for review before the Office of the Ombudsman does not operate to stay the immediate implementation of the foregoing Ombudsman decisions, orders or resolutions. Only a Temporary Restraining Order (TRO) or a Writ of Preliminary Injunction, duly issued by a court of competent jurisdiction, stays the immediate implementation of the said Ombudsman decisions, orders or resolutions. ADHCSE This circular takes effect immediately. 11 April 2006. (SGD.) MA. MERCEDITAS NAVARRO-GUTIERREZ Tanodbayan (Ombudsman)

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