BIR Ruling [DA-177-01]

October 1, 2001 BIR RULING [DA-177-01] Ms. Lucina F. Galera Acting Assistant Commissioner Human Resource Development Service M a d a m : This refers to your request for a final ruling and advisement on the Memorandum dated February 27, 2001 of the Assistant Commissioner, Inspection Service, concerning the administrative case against Nimfa P. Asensi-de Villa, now assigned-in Revenue District Office No. 53, Las Pias-Muntinlupa, Revenue Region No. 8. As culled from the documents, the following facts may be established: In a Memorandum dated June 25, 1998, the Office for Legal Affairs forwarded to the Civil Service Commission (CSC for brevity) a copy of the letter dated May 29, 1998 of Ms. Celia M. Idea, Administrative Officer II, Bureau of Internal Revenue, San Pablo City, requesting the CSC to conduct an investigation relative to the questionable educational attainment of Nimfa P. Asensi-de Villa (Asensi-de Villa for brevity) for appropriate action pursuant to the Uniform Rules of Procedures in the Conduct of Administrative Investigations in the Civil Service. In a Memorandum dated July 13, 1998, the CSC directed Director Emma Barrera (Director Barrera for brevity) of the Civil Service Provincial Field Office, Quezon, to conduct a fact-finding investigation on the said complaint and to submit to CSC her report of the investigation within ten (10) days from the termination of the said investigation. In a letter dated October 30, 1998, Director Barrera, in her Fact finding Investigation Report, found that "From the Transcript of Records presented and Certification of the Registrar of Enverga University, there is no doubt that Ms. Nimfa Asensi has grossly misrepresented her educational attainment since she indicated in her Personal Data Sheet the word "graduated" opposite the course she has taken. The fact that she even enrolled in a master degree when she knew that she was not a BSBA graduate is tantamount to dishonesty. . . . with the foregoing premises, I recommend that Ms. Asensi's case be further investigated." On November 24, 1998, Asensi-de Villa was charge with Dishonesty, Falsification and Grave Misconduct before the CSC, Regional Office No. IV, Quezon City. On February 4, 1999, Asensi-de Villa filed a motion praying for the dismissal of the case on the ground that the charge against her is but a rehash of an old issue that has already been duly passed upon by the Bureau of Internal Revenue. An Order dated April 27, 1999 was issued denying the said motion, and the case was set for formal hearing. On November 8, 2000, CSC rendered a decision, the dispositive portion reads as follows: "WHEREFORE, this Office finds Nimfa P. Asensi, Revenue District Officer (RDO) Bureau of Internal Revenue, Lucena City, guilty of Dishonesty, Falsification, and Grave Misconduct. Accordingly, respondent is hereby meted the penalty of DISMISSAL form the service." On December 6, 2000, Asensi-de Villa filed a Motion for Reconsideration, reciting and discussing the very same specific errors. On January 22, 2001, CSC issued and Ordered denying the said motion. On February 16, 2001, Asensi-de Villa filed an appeal before the CSC. Please be informed that after a careful appraisal of the facts, this Office fully subscribe to and adopt in toto the findings of the Assistant Commissioner, Inspection Service which is hereby reproduced as follows: "In connection therewith, attention is invited to the provision of Section 47, Rule III-Remedies of the 'Uniform Rules on Administrative Cases in the Civil Service' (CSC Resolution No. 991936), to wit: ' Section 47. Effect of Filing. An appeal shall not stop the decision from being executory, and in case the penalty is suspension or removal, the respondent shall be considered as having been under preventive suspension during the pendency of the appeal, in the event he wins the appeal .' In light of the above, the Respondent's Appeal shall not stop the Decision of the Civil Service Commission from being executory and the Personnel Division, this Bureau, has the task to implement the said Decision of Dismissal from the revenue service." Furthermore, this Office would like to emphasize that should Asensi-de Villa's appeal prosper and her case eventually be dismissed, Asensi-de Villa would be considered under preventive suspension during the duration of her appeal. (SGD.) MILAGROS V. REGALADO Acting Assistant Commissioner Legal Service