BIR Ruling [DA-051-02]

March 25, 2002 BIR RULING [DA-051-02] Ms. Lucina F. Galera Assistant Commissioner Human Resource Development Service This Bureau M a d a m : This refers to your letter dated January 23, 2002, requesting information as to whether or not the application for optional retirement of MS. NOBLE BAMBINA B. PEREZ under Republic Act No. 1616 can be processed despite the three (3) cases filed against her which are allegedly still pending before the Office of the Ombudsman. In reply, please be informed that Memorandum Circular No. 1, Series of 1992 of the Office of the Ombudsman enjoins all concerned Heads of Departments, Offices, Bureaus and Agencies of the National and Local Governments, including Government-Owned and Controlled Corporation "not to allow the retirement, or accept the resignation of any "public officer" as defined under said Act (R.A. No. 3019, as amended) WITHOUT FIRST SECURING/PRESENTING A CLEARANCE TO THE EFFECT THAT HE HAS NO PENDING CRIMINAL OR ADMINISTRATIVE CASE WITH THIS (Ombudsman) OFFICE". (Emphasis supplied) Accordingly, absent a clearance from the Office of the Ombudsman, the processing of Ms. Perez' application for retirement under RA 1616 should be held in abeyance. Otherwise, you can be held liable for contempt pursuant to Sec. 15(9) of R.A. No. 6770 (Ombudsman Act of 1989). It may be stated herein that Memorandum Circular No. 2-2001 of the Government Service Insurance System (GSIS) which limits the documentary requirements in support of the application for retirement covers only those employees who retire under Republic Act No. 8291. Obviously, the said Memorandum Circular does not apply to Ms. Perez who is retiring under Republic Act No. 1616. Very truly yours, Commissioner of Internal Revenue By: (SGD.) MILAGROS V. REGALADO Acting Assistant Commissioner Legal Service