BIR Ruling

April 4, 1973 The Honorable Commissioner of Civil Service Ablaza Bldg., Quezon City S i r : In connection with the query of Mr. Ramon Navarro, as employee of this Bureau, as to whether or not he is entitled to back salary during the period of his separation from the service pursuant to Letter of Instruction No. 14-A dated October 5, 1972 up to the time that he was reinstated as for 1st Indorsement of the Assistant executive Secretary Ronalde B. Zamora, Office of the President, Malacaang, Manila, to the Secretary of Finance, (true copy attached), I have the honor to request for interpretation of Section 2 of Presidential Decree No. 6 which for ready reference is hereunder quoted. "SEC. 2. Disciplinary jurisdiction . The Department Head shall have authority to remove, separate, suspend and otherwise discipline officers and employees under their jurisdiction, except presidential appointees. Their decisions shall be final, except in the case of removal. In case the penalty imposed is removal, the respondent may appeal the decision to the Civil Service Commission. An appeal shall not stop the decision from being executory, and in the event that the respondent wins on appeal, he shall be considered as having been under suspension, during the pendency of the appeal . (Emphasis supplied) It would seem that those removed and reinstated are not entitled to backpay even if they filed application for leave of absence. aisa dc Very truly yours, (SGD.) AMBROSIO P. LINA Deputy Commissioner of Internal Revenue (Administration)