BIR Ruling [UN-054-95]

February 8, 1995 BIR RULING [UN-054-95] 1st Indorsement Returned to the Assistant Commissioner, Administrative and Financial Service, Attention: Chief, Accounting Division, the entire papers relative to the request of Mr. Salvador Nori B. Blas dated June 17, 1994, that his salary from March, 1994 to the date of his letter request be forwarded to Revenue District No. 18, San Fernando, Pampanga, from Revenue District No. 13, Tuguegarao, Cagayan. It will be recalled that under Revenue Travel Assignment Order No. 80-93 dated December 10, 1993, Mr. Blas was directed to report to his new assignment as Revenue District Officer of District No. 13, Tuguegarao, Cagayan. It means that without a new order to the contrary, within the reasonable time from the date he is served a copy of the order, he is considered automatically relieved from his former assignment from Revenue District No. 18 in San Fernando, Pampanga. Having refused to comply with said order, Mr. Blas was charged for insubordination. Pursuant to Section 36, Article IX of P.D. 807, otherwise known as the Civil Service Law, which is already incorporated in the Administrative Code of 1987, since the first offense of simple insubordination, carry a penalty of suspension for one month and one day to six(6) months, he could be charged for insubordination and suspended as provided for in the aforesaid law. Transferring his salary from the payroll of the Revenue District Office in San Fernando to the Revenue District Office in Tuguegarao, Cagayan is certainly a compulsive process, but a justified act before imposing the authorized disciplinary action against him because Mr. Blas' authorized place of assignment is Tuguegarao and not San Fernando. It is a management decision which is reasonable and necessary to compel him to obey a reasonable office order. All communications regarding this case should be referred to the Personnel Inquiry Division. cdt LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue