BIR Ruling [UN-118-94]

April 4, 1994 BIR RULING [UN-118-94] The Civil Service Commission BIR National Office Building Quezon City Gentlemen : In connection with Administrative Order No. 103, signed by President Fidel V. Ramos on January 4, 1994, pertinent portion of which reads as follows: "All agencies of the National Government, including government-owned and/or controlled corporation and government financial institutions, and local government units are hereby authorized to grant productivity incentive benefit in the maximum amount of Two Thousand Pesos (P2,000,00) each to their permanent and full time temporary and casual employees, including contractual personnel with employment in the nature of a regular employee, who have rendered at least one (1) year of service in the Government as of December 31, 1993". opinion is requested as to whether or not a permanent employee who is on an authorized vacation leave of absence without pay from January 1, 1993 to April 30, 1993 can be considered "to have rendered at least one (1) year of service in the Government as of December 31, 1993" for purposes of the productivity incentive benefit under Administrative Order No. 103. cdtech Very truly yours, ALICIA P. CLEMENO Head Revenue Executive Assistant Office-in-Charge (Legal Service)