BIR Ruling [DA-225-01]

October 30, 2001 BIR RULING [DA-225-01] Mr. Nestor S. Valeroso Acting Regional Director Revenue Region No. 5 Valenzuela S i r : This refers to your letter dated July 30, 2001 which was referred to this Office by the Inspection Service stating that RDO Aguinaldo Miravalles of Revenue District No. 27, Caloocan City will neither vacate his post as Revenue District Officer of Caloocan City nor report to his new assignment as Acting Assistant Regional Director of Revenue Region No. 3, Tuguegarao, Cagayan, pursuant to Revenue Travel Order (RTAO) No. 2-2001 dated May 24, 2001, due to the advice of his lawyer; and that based on the foregoing, you now request for a ruling on the following issues: "1. Whether or not his continued stay at RD 27, Caloocan City as Revenue District Officer is still legal; and, "2. Whether or not documents and papers signed by him are still considered valid;" In reply, please be informed that pursuant to Section 17 of the Tax Code of 1997, the Commissioner of Internal Revenue may assign or reassign internal revenue officers and employees of the Bureau of Internal Revenue, without change in their official rank and salary, to other or special duties connected with the enforcement of administration of the revenue laws as the exigencies of the service may require. In consonance with the said power, RTAO No. 2-2001 assigning RDO Aguinaldo Miravalles of Revenue District No. 27, Caloocan City as Acting Assistant Regional Director of Revenue Region No. 3, Tuguegarao, Cagayan is valid and enforceable. The language of the said RTAO being clear, it should be observed as written as it emanates from the absolute power of the Commissioner as mandated by the said Tax Code. It is worthy to note that the situation is rather abnormal if not absurd because while most employees aspire for promotion, Mr. Miravalles insisted on being an RDO. On the other hand, the Writ of Preliminary Injunction filed by Mr. Miravalles against Commissioner Rene G. Baez before the Regional Trial Court of Quezon City, Branch 222 under Special Civil Action No. Q01-44296 was denied. The court found that the government interest substantially outweighs whatever impact the new assignment will have on Mr. Miravalles. In the case of Hon. Liwayway Vinzons-Chato and Jacinto T. Marcelo vs. Hon. Monina A. Zenorosa and Estrella V. Martinez, G.R. No. 120539 dated October 20, 2000, the Supreme Court said that: ". . . The authority of the BIR Commissioner to issue reassignment order has been upheld by this Court in an En Banc Decision dated June 2, 1995, in the case of Hon. Liwayway Vinzons-Chato vs. Hon. Eli G. C. Natividad, where we held that: "Private respondent failed to show patent illegality in the action of the Commissioner constituting violation of his right to security of tenure. To sustain his contention that his transfer constitutes a demotion simply because the new assignment is not to his liking would be to subordinate government projects, along with the great resources and efforts they entail, to the individual preferences and opinions of civil service employees. Such contention would negate the principle that a public office is public trust and that it is not the private preserve of any person." Suffice it to say therefore that since Mr. Miravalles' stay in office as RDO of Caloocan City is not legal, all documents and papers signed by him after the effectivity of the said RTAO are considered a mere scratch of paper. Please be guided accordingly. Very truly yours, Commissioner of Internal Revenue By: (SGD.) EDMUNDO P. GUEVARA Deputy Commissioner Legal and Inspection Group