BIR Ruling [DA-013-01]

February 12, 2001 BIR RULING [DA-013-01] E.O. No. 292 BIR Ruling No. 142-97 The Regional Director Revenue Region No. 10 Legazpi City S i r : This refers to your letter dated November 24, 1998 requesting for a ruling on whether or not Mr. Rolando B. Mondares, Revenue Officer 1, can be paid his salaries and other benefits after serving the 90-day Preventive Suspension even without the issuance of the corresponding Notice of Lifting of the said suspension. Records show that on July 3, 1996, Mr. Mondares, then Revenue Collection Agent assigned in the Municipalities of Cataingan and Palanas, Masbate was administratively charged for Gross Neglect of Duty which was received by him on August 6, 1996, together with the Preventive Suspension Order; that since that date (August 6, 1996), Mr. Mondares was under preventive suspension and reported back for duty on November 8, 1996 after the lapse of the 90-day preventive suspension even without the Notice of Lifting of the said suspension order coming from the Commissioner of Internal Revenue; that on March 10, 1997, Mr. Mondares was found guilty of the charge leveled against him and was meted the penalty of one (1) month suspension from the revenue service; and that after serving the one-month suspension which started on March 16, 1997, Mr. Mondares reported back for duty on April 14, 1997. In reply, please be informed that Section 27, Rule XIV of the Omnibus Rules implementing Book V of Executive Order No. 292, reads as follows: "When the Administrative Case against a non-presidential officer or employee under preventive suspension is not finally decided by the disciplining authority within the period of ninety (90) days after the date of his preventive suspension, he shall be automatically reinstated in the service. Provided that when the delay in the disposition of the case is due to the fault, negligence or petition of the respondent, the period of delay should not be included in the counting of the ninety (90) calendar day-period of preventive suspension." Based on the foregoing and since Mr. Mondares had fully served his 90-day preventive suspension, there was no need for him to secure an order for the lifting of his preventive suspension as the same has become moot and academic. Accordingly, this Office is of the opinion as it hereby holds that Mr. Mondares should be paid his salary including whatever benefits due him for services rendered to the BIR after serving the 90-day suspension order, i.e, November 8, 1996 to March 15, 1997 and after serving the one (1) month suspension as penalty from March 16, 1997 to April 14, 1997, pursuant to Section 27, Rule XIV of the Omnibus Rules implementing Book V of Executive Order No. 292. (BIR Ruling No. 142-97 dated December 29, 1997; DA No. 512 dated November 19, 1998) This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. Very truly yours, Commissioner of Internal Revenue By: (SGD.) LILIAN B. HEFTI Deputy Commissioner (Legal & Inspection Group)