BIR Ruling

December 14, 1967 3rd Indorsement Respectfully returned to Hon. Jose J. Leido, Assistant Executive Secretary, Malacaang Palace, Manila, the within papers bearing on the demand of Mr. Vicente Cal as contained in his telegram dated August 8, 1967 that Leonardo L. Cabaero, Director, BIR Revenue Region No. 6, Quezon City, be made to resign all his positions in veteran organizations to enable him to devote all his time to his official duties or, in lieu thereof, resign from the Government. The telegram was referred to this Office for comment and recommendation. prll Membership of Government officials or employees in civic associations or societies such as veteran organizations is not included within the prohibition under Section 12 of the Civil Service Rules, a pertinent portion of which reads: "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; . . ." Under Article III, Section 1 (6) of the Philippine Constitution, it is provided, viz: "The right to form associations or societies for purposes not contrary to law shall not be abridged." To prohibit a Government official or employee from becoming a member in associations or societies the purposes of which are not contrary to law would impair or abridge the constitutional right to form associations or societies. The right to membership is necessary and corollary to the existence of said right, for there can be no association or society without membership. cdta Furthermore, this Office is of the belief that the duties of membership in civic associations or societies do not conflict with the official duties of Government officials or employees. Civic associations or societies usually hold their meetings or other activities after office hours, or during Sundays or holidays so as not to interfere with the working hours of the members. In view thereof, it is recommended that the demand as contained in the telegram be disregarded for lack of merit and legal basis. cdti (SGD.) MISAEL P. VERA Commissioner of Internal Revenue