BIR Ruling [DA-160-01]

September 10, 2001 BIR RULING [DA-160-01] Mr. Antonio F. Montemayor Regional Director Revenue Region No. 4 San Fernando, Pampanga S i r : This refers to the letter dated August 17, 1999 of your predecessor, former Regional Director Alberto R. Paggabao, Jr., requesting clarification regarding some consequences of CSC Resolution No. 98-2293 dated September 1, 1998 which declared null and void the order dropping Revenue Officer Avelino G. Concepcion from the rolls effective August 1, 1996 and at the same time directing his reinstatement. Based on his report and documents submitted, Mr. Concepcion reported for duty on September 21, 1998 pursuant to the said CSC Resolution No. 98-2293 dated September 1, 1998; that a reinstatement appointment dated January 4, 1999 was issued to Mr. Concepcion as Revenue Officer III, G-16 under Item No. 1067-6; and that Mr. Concepcion again reported for duty on April 26, 1999. The questions posed for resolution are: "1. When will the period for his back wages commence? "2. Who will order the payment of his back wages considering that the position of Mr. Concepcion is R.O. III, G-16?; "3. What requirements are to be complied by Mr. Concepcion with regards to his claim for back wages? In reply to Question No. 1, please be informed that the period for Mr. Concepcion's back wages shall commence from the date of his illegal dropping from the rolls on August 1, 1996 until his reinstatement on September 1, 1998 . According to the Civil Service Commission, " the dropping from the rolls of Concepcion, being null and void, does not operate to extinguish, severe or terminate his official relationship with his employer (BIR). Such being the case, he is considered as not having left his office from the time he was illegally dismissed from the rolls effective August 1, 1996. " Mr. Concepcion can not be faulted for his inability to work or to render service from the time that he was illegally dismissed up to the time of his reinstatement. This was not of his own making because even if he wanted to, he could not go back to work. Accordingly, he is entitled to back wages corresponding to the period when he was out of service. As to the question of who will order the payment of his back wages considering that Mr. Concepcion is RO III, G-16 and the requirements to be complied by him in claiming for back wages, please be informed that the question is more of administrative in nature rather than legal. For this reason, we have referred the matter to the Deputy Commissioner (Resource Management Group) who is more in a position to address the issues. HSaIDc Very truly yours, Commissioner of Internal Revenue By: (SGD.) EDMUNDO P. GUEVARA Deputy Commissioner (Legal and Inspection Group)