BIR Ruling [DA-021-00]

January 11, 2000 BIR RULING [DA-021-00] Ms . Myrna E . Sobremonte Chief, Accounting Division This Bureau M a d a m : This refers to your letter dated December 3, 1999 addressed to the Assistant Commissioner, Legal Service, requesting for clarification relative to the ruling enunciated in BIR Ruling No. 178-99 dated November 17, 1999. The subject BIR ruling granted the resumption of payment of salaries of Ms. Nenita R. Presto and Mr. Rodolfo B. Antoy during the period covering their actual services rendered while their Motions for Reconsideration filed with the Personnel Inquiry Division, this Bureau, have not yet been passed upon, i.e., period covering August, 1998 up to June 02, 1999 for Ms. Presto and period covering July 10, 1998 up to June 9, 1999 for Mr. Antoy. The said ruling was based on the two (2) certifications issued by Revenue District Officer Muslimen L. Maca-Agir, al. Hadj. of RDO No. 108, Kidapawan City, for the actual services rendered by Ms. Presto and Mr. Antoy, dated June 2, 1999 and June 9, 1999. LexLib The resumption of salaries of Mrs. Presto and Mr. Antoy beyond the dates enunciated in BIR Ruling No. 178-99 shall depend on whether they have continued to render actual services in RDO No. 108, Kidapawan City, in which case, certifications to that effect must be submitted in order to ascertain the fact that they are still rendering actual services. Please be guided accordingly. Very truly yours, Commissioner of Internal Revenue By: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner Legal and Enforcement Group