BIR Ruling

November 14, 1969 Mr. Claro M. Santillon BIR Collection Agent Tayug, Pangasinan S i r : This has reference to your letter dated September 2, 1969 requesting permission to practice law and act as notary public in cases that do not disturb your official duties. The purpose of the request is to help in the administration of justice and to help the general public which usually solicit your help and assistance. In reply thereto, your attention is invited to Rule XVIII, Section 12 of the Civil Service Rules, quoted as follows: LibLex "Section 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 officers and employees whose duties and responsibilities require that the 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 by an officer or employee, which do not involve any real or apparent conflict between his private interests and public duties or in any way influence him in the discharge of his duties, and he shall not take part in the management of the enterprises or become an officer member of the board of directors." Your duties and responsibilities as a Revenue Collection Agent require that your entire time be placed at the disposal of the Government. In case you are allowed to practice the law profession, it is impossible that your time be placed at the disposal of the Government. This is so because you will have to use a part of your time in pursuing the activities connected with your profession, such as interviewing clients, appearance in court and preparation of legal documents and papers. Moreover, most of these activities will be undertaken during office hours when you are supposed to perform your duties and responsibilities as a Government employee. In view of the foregoing and as your request is clearly against pertinent civil service rules, the same is hereby denied. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue