BIR Ruling [DA-012-98]

January 22, 1998 BIR RULING [DA-012-98] MEMORANDUM DATE : December 17, 1997 FOR : ACIR Alberto A. Pio de Roda Information Systems Development Service FROM : DCIR Sixto S. Esquivias IV Legal & Enforcement Group SUBJECT : Whether or not your Membership in the Philippine Computer Society can be Considered Official This refers to the request for opinion by HREA Nora E. Tamayo, Human Resource Development Service, as to whether or not your membership with the Philippine Computer Society can be considered official. It is represented that you are a member of the Philippine Computer Society (PCS); that PCS is a member of the International Federation of Information Processing, a highly respected world computer organization; that as a member of PCS, you will get regular updates on the latest information processing, especially in the fields of computer development and application; that you will also get to broaden your public relations database which is essential in fostering cooperation in the said fields; that as Assistant Commissioner for Information Systems Development Service, you are one of the frontliners of the Tax Computerization Project of the Bureau; and that it is your sincere belief that your membership with the PCS will be for the Bureau's immense advantage. In reply, please be informed that Sections 7 and 8 of Article IX, 1987 Constitution of the Philippines, provide, as follows: "SEC. 7. . . . "Unless otherwise allowed by law or by the primary functions of his position, no appointive official shall hold any other office or employment in the Government or any subdivision, agency or instrumentality thereof, including government-owned or controlled corporations or their subsidiaries. "SEC. 8. No . . . appointive public officer or employee shall receive additional, double or indirect compensation, unless specifically authorized by law, nor accept without the consent of the Congress, any present, emolument, office, or title of any kind from any foreign government. "xxx xxx xxx" In view thereof, it is the opinion of this Office that since membership of a revenue official or employee (or any government official/employee for that matter) to a private professional league or organization does not fall within the contemplation of the aforequoted provisions of the 1987 Philippine Constitution on prohibited acts of government officials or employees, plus the fact that your membership thereto will be for the Bureau's advantage and benefit owing to the valuable information and expertise that you will derive therefrom in the fields of computer development and application, your request for membership to PCS, an international computer organization, can be allowed. cdta (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner Legal & Enforcement Group APPROVED: (SGD.) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue