BIR Ruling

December 5, 1975 Captain Alfonso B. Rivera President & Chairman of the Board Cincinatus Davao Dev. Inc. Santos Cuyugan Street Matina, Davao City S i r : With reference to your letter dated September 15, 1975, I have the honor to inform you that Mr. Silvestre Belen, Revenue District Officer, Digos, Davao del Sur, is barred from becoming both a member of the Board of Director and Secretary of the Cincinatus Davao Development Inc., a corporation exclusively for veterans and organized for business purposes, in view of the prohibition under Rule XVIII, Section 12 of the Civil Service Rules, which states that: "Sec. 12. No officer or employee shall engage directly in any private business, vocation, or profession or be connected with any commercial, credit, agricultural or industrial undertaking without written permission from the head of Department; Provided, that this prohibition will be absolute in the case of those officer and employee whose duties and responsibilities require that their entire time be at the disposal of the Government : Provided, further, That if an employee is granted permission to engage in outside activities, the time so devoted outside of office hours should be fixed by the Chief of the agency to the end that it will not impair in any way the efficiency of the officer or employee and provided, finally, that no permission is necessary in the case of investments, made an officer or employee, which do not involve any real or apparent conflict between his private interests and public duties or any way influence him in the discharge of his duties, and he shall not take part in the management of the enterprise or become an officer or member of the board of directors." (Emphasis supplied) As the duties and responsibilities of a Revenue District Officer require that his entire time be at the disposal of the government, it is believed that the prohibition against Mr. Silvestre Belen being a member of the Board of Director and Secretary of the aforenamed corporation is absolute. aisa dc Very truly yours, (SGD.) EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3