BIR Ruling

September 23, 1971 1st Indorsement Returned to the Chief, Personnel Division, thru the Revenue Operations Head (Administrative Services), the herein papers relative to Revenue Special Order No. 141-71 dated July 28, 1971 relieving Revenue Examiner Josefino D. Lazo of his present duties in the Revenue District No. 42, Batangas, and directing him to report for duty to Revenue District No. 24, Malabon, Rizal, for assignment thereat, with the information that the projected transfer of Examiner Lazo cannot be legally implemented now in view of Section 76 of Republic Act No. 6388 otherwise known as the "Election Code of 1971" which prohibits the transfer or detail of civil service officers or employees within ninety (90) days before any election, except with the approval of the Commission on Elections upon prior notice and hearing. cdta MISAEL P. VERA Commissioner of Internal Revenue