BIR Ruling [DA-019-03]

January 24, 2003 BIR RULING [DA-019-03] Ms. Glenda M. Merluza Collection Section Revenue District No. 46 Cainta, Rizal M a d a m : This refers to your letter dated January 13, 2003 requesting for a legal opinion as to whether or not the sick leave incurred by you last June 3, 2002 to December 31, 2002 should be granted or not. It is represented that you were granted a leave of absence (without pay) from December 3, 2001 to May 31, 2002; that upon the expiration of the approved leave of absence, you extended the said leave on account of your son's vehicular accident; that you attached in your letter, proof of medical records; that a notice was sent to the Human Resource Management Unit of the Revenue Region you are assigned informing them of your intention to extend your leave of absence; and that upon submission of your application for the approval of your leave from June 3, 2002 to December 31, 2002, you were told to get a legal opinion whether you have the right to ask for its approval. cEaACD In reply, please be informed that Section 53 and 54 of Rule XVI of the Civil Service Law provides: "SEC. 53. Application of sick leave. All applications for sick leave of absence for one (1) full day or more shall be made on the prescribed form and shall be filed immediately upon the employee's return from such leave. Notice of absence, however, should be sent to the immediate supervisor and/or to the agency head. Application for sick leave in excess of five (5) successive days shall be accompanied by a proper medical certificate. (Emphasis ours) Sick leave may be applied for in advance in cases where the official or employee will undergo medical examination or operation or advised to rest in view of ill health duly supported by a medical certificate. In ordinary applications for sick leave already taken not exceeding five (5) days, the head of department or agency concerned may duly determined whether or not granting of sick leave is proper under the circumstances. In case of doubt, a medical certificate may be required. ( As amended by Resolution No. 98-3142 dated December 14, 1998 ) SEC. 54. Approval of sick leave. Sick leave shall be granted only on account of sickness or disability on the part of the employee concerned or of any member of his immediate family . (Emphasis ours) Approval of sick leave, whether with pay or without pay, is mandatory provided proof of sickness or disability is attached to the application in accordance with the requirements prescribed under the preceding section. Unreasonable delay in the approval thereof or non-approval without justifiable reason shall be a ground for appropriate sanction against the official concerned. ( As amended by Resolution Bo. 99-1885 dated August 23, 1999 )" Accordingly, this Office is of the opinion, that since the required notice, as provided for in Section 53 and 54 of Rule XVI of the Civil Service Law was made, and that all the requirements under the said law has been complied with, the request for the approval of the extended leave of absence from June 3, 2002 to December 31, 2002 should be granted. Very truly yours, Commissioner of Internal Revenue By: (SGD.) MILAGROS V. REGALADO Assistant Commissioner Legal Service