BIR Ruling [DA-355-97]

November 3, 1997 BIR RULING [DA-355-97] The Chief, Personnel Division Bureau of Internal Revenue Diliman, Quezon City M a d a m : We are returning to you herewith the herein papers bearing on the request of Ms. REMEDIOS D. CARAET for inclusion of her 248 days forfeited leave credits in the computation of her terminal leave pay, for immediate implementation of the decision of the Commissioner of Internal Revenue contained in her 3rd Indorsement dated June 30, 1997 which is self-explanatory. LexLib It must be emphasized herein that Resolution No. 89-225 of the Civil Service Commission is applicable only to those officials and employees of the Civil Service Commission who retired on or after January 9, 1986 but were unable to avail of the benefits granted E.O. No. 1077 due to the absence of records caused by fire or typhoon that hit the Commission's building in 1971 and 1974. Moreover, the penultimate paragraph of Memorandum Circular No. 54 as restated in Civil Service Commission Circular No. 10, series of 1988 and reproduced in Section 26 of the Omnibus Rules Implementing Book V of EO No. 292 and Other Pertinent Civil Service Laws, now read as follows: "Sec. 26. Any officer/employee of the government who retires, voluntarily resigns or is separated from the service through no fault of his own, and who is not otherwise covered by special law, shall be entitled to the commutation of all his leave credits exclusive of Saturdays, Sundays and holidays without limitation and regardless of the period when the credits were earned: Provided, That the unlimited leave privileges may be availed of only by concerned officers/employees who are in the service as of January 9, 1986, the date of effectivity of EO 1077 or thereafter ." (Emphasis supplied) From the foregoing, it is clear that an official or employee is entitled to unlimited leave privileges regardless of the period when the said credits were earned subject only to the condition that he/she is in service of the government as of January 9, 1986 or at any subsequent time . Clearly therefore, Ms. Caraet is entitled to the unlimited benefits of commutation as provided for under and aforequoted provisions of the Omnibus Rules Implementing Book V of EO No. 292 considering that she became an official of the Bureau of Internal Revenue on April 20, 1993 as shown by her Service Record. To hold otherwise would deprive Ms. Remedios D. Caraet of what the regulations clearly grants to a retiree like her. Very truly yours, (SGD.) SIXTO S. ESQUIVIAS IV OIC, Assistant Commissioner (Legal Service)