Whether Mesdames Magdalena O. Abilo and Vivian Hayashi, Both of Revenue Region No. 13, Cebu City Can be Paid their Salaries After Serving the 90-Day Preventive Suspension

December 29, 1997 BIR RULING NO. 142-97 E.O. 292-000-00-142-97 Ms. Myrna E. Sobremonte Chief, Disbursement Division NOB, Quezon City M a d a m : This refers to your letter dated September 9, 1996 requesting in effect for a ruling as to whether or not Mesdames Magdalena O. Abilo and Vivian Hayashi, both of Revenue Region No. 13, Cebu City can be paid their salaries after serving the 90-day preventive suspension. It is represented that the salaries and PERA of both revenue personnel were deleted from the regional payroll since January, 1996 in view of the 90-day preventive suspension imposed upon them; that payment of salary will only be made upon receipt from the Personnel Division of the authority for the "resumption of salary" which to date has not yet been received by the Accounting Division; that in the letter dated May 21, 1996, in response to a query by the defense lawyer of Ms. Abilo regarding reinstatement after service of the preventive suspension, Director Ireneo A. Morales, Director IV of the Civil Service Commission (CSC), Regional Office No. 7, Cebu City stated that Ms. Abilo should have been automatically reinstated after the lapse of the 90-day preventive suspension, citing Sec. 27, Rule XIV of the Omnibus Rules Implementing Book V of Executive Order No. 292, which states as follows: "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." and that in the case entitled "Vivian Canonigo-Hayashi, Plaintiff, vs. Hon. Liwayway Vinzons-Chato, Commissioner of Internal Revenue, Dir. Ammadul D. Sarappudin, Atty. Romeo L. Dublin, Atty. Asuncion Bernades and RDO Alfredo Misahon, Respondents", docketed as Civil Case No. CEB-18196, Judge Rodolfo Gandionco, RTC, Branch 16, Cebu City, issued an Order dated April 17, 1996 with respect to the 90-day preventive suspension against the Plaintiff, to wit: "With respect to the 90-day preventive suspension against the plaintiff, this Court is of the opinion that the same has become moot and academic because it has been fully served by the Plaintiff. The preventive suspension was served to the Plaintiff on December 6, 1995 and since no TRO was issued, the period of suspension begun to run from December 6, 1995 and expired on March 6, 1996. Even assuming arguendo that the running of the period of suspension was stopped because of the TRO issued by this Court on the administrative hearing against the Plaintiff, the 20-day period of the TRO expired on January 16, 1996 and therefore even assuming arguendo that TRO suspended the running of the period of suspension, and since the TRO expired on January 16, 1996, the period of suspension again began to run and expired on March 26, 1996. Section 52 of Executive Order No. 292 provides that when the administrative case against the employee under preventive suspension is not finally decided by the disciplining authority within the period of 90 days after the date of suspension of the respondent, the respondent is automatically reinstated in the service. The exception 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 is not being counted in computing the period of suspension, is not applicable to the factual circumstances of the case at bench. . . ." From the foregoing representations and documents submitted, this Office is of the opinion, as it hereby holds, that Mesdames Magdalena O. Abilo and Vivian Hayashi, both of Revenue Region No. 13, Cebu City, should be included in the payroll and paid their respective salaries after serving the 90-day preventive suspension imposed upon them pursuant to Section 27, Rule XIV of the Omnibus Rules implementing Book V of Executive Order No. 292. prcd Very truly yours, (SGD.) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue