BIR Ruling [DA-063-02]
BIR Ruling [DA-063-02] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 3, 2002
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April 03, 2002 BIR RULING [DA-063-02] Government Service Insurance System Quezon City Branch II (Sibilyan) Diliman, Quezon City 1101 Attention: Atty. Alfredo B. Pineda II Branch Attorney S i r : This refers to your letter dated March 6, 2002, requesting this Office to endorse the application for Optional Retirement of Ms. NOBLE BAMBINA B. PEREZ , as this endorsement is necessary before the System can accordingly process the retirement benefits due her. 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, this Office cannot endorse Ms. Perez' application for retirement under RA 1616. Otherwise, we can be held liable for contempt pursuant to Sec. 15(9) of R.A. 6770 (Ombudsman Act of 1989). It is also our considered opinion 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, (SGD.) MILAGROS V. REGALADO Assistant Commissioner (Legal Service)
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