BIR Ruling [DA-118-99]

February 26, 1999 BIR RULING [DA-118-99] Memorandum For: The Commissioner This refers to the claim of Mr. Salvador Nori Blas, Chief Revenue Officer II, for the payment of his back salaries covering the period from March 1994 to July 1994 and the whole year of 1995 as well as representation and traveling allowances (RATA) up to August 1998. LexLib For lack of sufficient records, we are constrained to repeat hereunder the facts of the case stated in the unsigned Memorandum dated September 29, 1997 of the Chief, Litigation & Prosecution Divisions, viz: "The records of this case disclose that on December 10, 1993, Commissioner Liwayway Vinzons-Chato, in line with the mandates of Executive Order (E.O.) No. 132, issued Revenue Travel Assignment Order (RTAO) No. 80-93 transferring/reassigning Mr. Nori Blas then District Officer of RDO # 18 (now RDO # 21), San Fernando, Pampanga to RDO # 13, Tuguegarao, Cagayan, together with the rest of the District Officers all over the country. Of the total twenty three (23) District Officers then transferred/reassigned under RTAO # 80-93, only Mr. Nori Blas refused to abide therewith and instead assailed the legality and validity thereof by bringing the Commissioner to court, resulting in the issuance by the Regional Trial Court of Pampanga of a writ of preliminary injunction and temporary restraining order against the Commissioner restraining the latter or any person acting on her behalf from implementing the said RTAO. Upon appeal, however of the RTC's decision in G.R. No. 113843, the same was annulled and set aside by the High Court and the complaint against the Commissioner accordingly dismissed. In the interregnum, for unjustifiably refusing to comply with RTAO # 80-93, BIR Administrative Order No. 0088-94 (for gross insubordination) was lodged on March 7, 1994 against Mr. Nori Blas culminating in his being meted as six (6) months and one (1) day suspension. Notwithstanding the case against him, Mr. Nori Blas continuously reported for work in San Fernando, Pampanga for a total periods of five (5) months (March to July 1994) preceding his suspension which took effect on August 1994 lasting until January 1995. This is evidenced by the herein Civil Service Form No. 48 Daily Time Record) duly verified and signed by Mr. Amancio A. Saga, then Regional Director of Revenue Region No. 4, San Fernando, Pampanga." In his letter dated October 14, 1997 (received in the Law Division on October 15, 1998), Mr. Nori Blas stated that while under suspension, RTAO No. 46-94 was issued on April 21, 1994 relieving him as RDO-designate of Tuguegarao, Cagayan; that believing that RTAO No. 46-94 was a revocation of RTAO No. 80-93, he continued to report to the BIR Office at San Fernando, Pampanga; and that on February 29, 1996, RTAO No. 5-96 was issued formally and officially reassigning him from RDO 21, San Fernando, Pampanga to the Office of Regional Director of RR-4, San Fernando, Pampanga. From the foregoing, we have arrived at the conclusion that Mr. Nori Blas is entitled to the payment of his salaries corresponding to the period from March to July 1994 and the whole year of 1995. Although he did not report for duty as his workplace as Revenue District Officer of Tuguegarao, Cagayan, the fact remains that he did render actual and continued service before and after his suspension at the Office of the BIR Regional Director of RR-4, San Fernando, Pampanga as attested by then Regional Director Amancio Q. Saga. As such, he could not be considered as absent without leave (AWOL) for not reporting for duty in Tuguegarao, Cagayan since he was performing his duties in another BIR Office. Hence, he is entitled to back salaries as a matter of right. As to his entitlement to RATA, suffice it is to quote herein the pertinent portion of the Supreme Court Decision in G.R. No. 94205, February 11, 1992, entitled "Commissioner of Internal Revenue vs. Civil Service Commission", viz: ". . . On petitioner's contention that RATA should be allowed only if private respondent was performing the duties of her former Office, the CSC correctly explained that private respondent was "reassigned to another office and thus her inability to perform the functions of her position as Division Chief is beyond her control and not her own volition. . . ." In addition, the Civil Service Commission held in CSC Resolution No. 96-3248 dated May 8, 1996 that "the reassignment of an employee to another station should not result in the deprivation of RATA provided that the movement was beyond his control being effected by management in the interest of the particular service." Since, the reassignment of Mr. Nori Blas from one district to another and then back to the Regional Office was beyond his control and being effected by management in the interest of the revenue service, he should not be deprived to the RATA that he was receiving while still a revenue district officer of San Fernando, Pampanga. In view of the foregoing, it is respectfully recommended that the request of Mr. Salvador Nori Blas for payment of his back salaries and RATA and other emoluments to which he is entitled be granted based on legal and equitable grounds. cdta Respectfully Submitted: (SGD.) JESUS C. SANDOVAL Chief, Law Division Recommending Approval: (SGD.) ERLINDA O. MATIC Assistant Commissioner (Legal Service) I CONCUR: (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal and Enforcement Group) APPROVED: (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue