BIR Ruling [DA-224-99]

April 13, 1999 BIR RULING [DA-224-99] Director Marcelino M. Ramos Revenue Region No. 3 Tuguegarao, Cagayan S i r : This refers to your letter dated January 23, 1998 requesting clarification on the following queries relative to the 90-day suspension period contained in BIR Ruling No. 142-97 dated December 29, 1997: "1. Is the return for work of suspended employees after the 90-day suspension period, automatic, despite the letter dated January 23, 1997 of Asst. Commissioner Lucita C. Rodriguez?" "2. Is there a need for the suspended employees to ask for the lifting of the suspension, in writing, despite the lapse of the 90-day suspension?" cETCID In reply, please be informed that the abovementioned queries are answered as follows: 1. Sec. 27, Rule XIV of the Omnibus Rules implementing Book V of Executive Order No. 292 provides, viz : "When the Administrative case against a non-presidential Officer or employee under preventive suspension is not finally decided by the disciplining authority within the period of ninety (90) days after the date of his preventive suspension, he shall be automatically reinstated in the service; Provided, that when the delay in the disposition of the case is due to the fault, negligence or petition of the respondent, the period of delay should not be included in the counting of the ninety (90) calendar day period of preventive suspension." From the above-quoted provisions of Section 27, Rule XIV of the Omnibus Rules implementing Book V of Executive Order No. 292, it is clear that the return to work of suspended employees after serving the 90-day suspension period without any fault, negligence, or petition on the part of the said employees that caused the resulting delay for the disciplining authority to render a decision on their case, is automatic , despite a letter from the disciplining authority to the effect that the said employees can only be reinstated if. (1) there is lifting of the order of suspension or (2) a directive that said employees could report for work, without any reference to the law, rules and regulations or authority upon which said conditions for reinstatement are based. (BIR Ruling No. 142-97 dated December 29, 1997) 2. Your second query is answered in the negative, as stated in query No. 1, the return to work of suspended employees after serving the 90-day suspension period is automatic. Hence, there is no need for the suspended employees to request in uniting for the lifting of their suspension. cDCSET Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner (Legal & Enforcement Group)