BIR Ruling

March 20, 1967 Mr. Juan Valiente Bureau of Internal Revenue Basco, Batanes S i r : This has reference to your telegram dated March 6, 1967 requesting that you be permitted to appear as counsel in the Municipal Court of Basco, Batanes on March 13, 1967. LLpr In reply thereto, your attention is invited to Rule XVIII, Section 12 of the Civil Service Rules, quoted as follows: "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: Provided, That this prohibition will be absolute in the case of those officers and employees whose duties and responsibilities require that their 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 interest 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 or member of the board of directors." A cursory reading of the above provision leads to the conclusion that the prohibition is mandatory and is the general rule. In order that a government employee may be allowed to practice a profession or vocation, which is the exception, conditions precedent must be satisfied and special reasons must exist so as not to be violative of the civil service rules. prll In your request you did not state the reasons why you should be allowed to appear as counsel; hence, the general rule apply to you. Besides, this Office is of the belief that your duties and responsibilities to the government demand that you devote your entire time thereto. In view of the foregoing, your request is hereby denied. cdt Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue