BIR Ruling [DA-171-96]

May 15, 1996 BIR RULING [DA-171-96] 2nd Indorsement April 26, 1996 Returned to the Chief, Personnel Division, the attached undated letter of the Dela Rama & Puno Law Office, together with its enclosure, requesting for and in behalf of their client, Arch. Romeo T. Vicencio, Chief, Electrical and Mechanical Section, General Services Division, this Bureau, for payment of all corresponding salaries, emoluments and other benefits he is entitled to during the period of his illegal suspension. It appears that Arch. Vicencio due to unfounded charge against him before the Office of the Ombudsman in OMB Case No. OSP-88-01452, was suspended from Office for one (1) year (1988-1989); and that he was finally exonerated and found to be innocent, thus: ". . . the BIR imposed sanctions to Vicencio at one time a suspension but the suspension of Romeo T. Vicencio was lifted by reason of his apparent innocence (Annexes 27, 28 and 29, CA vs. Puno ). It is further shown from the records that an investigation was made absolving responding Vicencio (p. 232, Records)." TAIcaD Please be informed that an employee who is reinstated after having been illegally dismissed is considered as not having left the office. Such employee cannot be faulted for his inability to work or render any service as a result of his illegal dismissal because this was not his own making or liking. Thus, when an employee who is not a presidential appointee, is preventively suspended but subsequently exonerated, or when his suspension is unreasonable or unjustified, or when the administrative case is dropped for lack of evidence, he is entitled to automatic reinstatement and to back wages during the period of his suspension, but not to exceed 5 years at the rate last received by him before his suspension (Miranda vs. COA, GR No. 84613, August 16, 1991; Sec. 42, P.D. 807) DHSCEc Accordingly, Arch. Romeo T. Vicencio is entitled to receive all corresponding salaries, emoluments and other benefits due and payable to him during the period of his illegal suspension. (SGD.) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue