BIR Ruling

March 14, 1967 1st Indorsement Returned to the Revenue Operations Head (Management & Planning BIR, Manila, his memorandum bearing on the provisions of Revenue Memorandum Order No. 49-66 dated October 28, 1966 delegating the power to approve applications for vacation and sick leave of absences of less than thirty (30) days to Revenue Operations Heads and Regional (now Revenue) Directors. LLjur The question posed is whether or not the aforesaid delegation of power is in accordance with Rule XVI of the Civil Service Rules. The aforesaid rule provides, among others, that the applications for vacation and sick leave of absence shall be submitted on the prescribed form for action by the proper chief of agency. It can be seen from the aforesaid rule that while the phrase "for action" is construed to mean approval, nothing therein can be construed as requiring that such power be exercised exclusively by the chief of agency. In other words, the rule does not prohibit the exercise of the power to approve applications by others when duly authorized by the chief of agency. In view of the foregoing, it is the opinion of this Office that the delegation by the Commissioner of Internal Revenue of the power to approve applications for vacation and sick leave of absences of less than thirty (30) days to Revenue Operations Heads and Revenue Directors is not contrary to Rule XVI of the Civil Service Rules. LLphil (SGD.) MISAEL P. VERA Commissioner of Internal Revenue