BIR Ruling [DA-180-01]

October 03, 2001 BIR RULING [DA-180-01] Ms. Norma L. Lipana Assistant Commissioner Financial Administrative Service M a d a m : This refers to the request of Revenue Region No. 10, Legaspi City, for the payment of backwages of Mr. Pedro H. Duran for the period August 12, 1997 to December 21, 1999 which you referred to this Office for resolution of the validity of the said claim. Records (photo copies only) show that in CSC Resolution No. 99-2363 dated October 14, 1999, the CSC ordered the reinstatement of Mr. Duran to his former position as Revenue Officer III of the BIR. In an appointment dated December, 1999, Mr. Duran was reinstated to his old position but was informed by the Budget Division, BIR National Office that he is not entitled to back salaries and other benefits as it was not ordered by the CSC in CSC Resolution No. 99-2393 dated October 14, 1999. In CSC Resolution No. 001324 dated June 27, 2000, the CSC ordered the BIR to pay Mr. Duran his back salaries and other benefits for the period August 12, 1997 until the date he is actually reinstated to his old position. In reply, please be informed that CSC Resolution No. 001324 dated June 7, 2000 had become final and executory and, therefore, there is no legal impediment for the payment of the backwages of Mr. Pedro H. Duran in the total amount of P443,808.39 covering the period August 12, 1997 to December 21, 1999. Very truly yours, Commissioner of Internal Revenue By: (SGD.) MILAGROS V. REGALADO Acting Assistant Commissioner Legal Service