BIR Ruling [UN-148-94]

May 4, 1994 BIR RULING [UN-148-94] Ms. Maria S. Centena Canson Subdivision La Carlota City Dear Ms. Centena, This refers to your request for the payment of terminal leave and retirement benefits for an in behalf of your late husband, Mr. Antonio E. Centena, former Revenue Collection Agent. It appears that on August 28, 1986, Mr. Antonio Centena, former Revenue Collection Agent of the La Castellana, Negros Occidental, was administratively charged with dishonesty and violation of office regulations, for having incurred a shortage in his collection in the amount of P30,000.00 and for not remitting his revenue collection weekly or as soon as the same reached the amount of P500.00; that pending resolution of the case, he was removed from the service as part of the BIR reorganization under Executive Order No. 127 as indicated in the letter of then Commissioner Bienvenido A. Tan, Jr. dated December 1, 1987; that subsequently, pursuant to the administrative decision dated January 22, 1987 (Department of Finance Case No. 0001809, BIR Administrative Case No. 00511-88) he was summarily dismissed from the revenue service . Under Chapter 9, 9.23(a) and (b) page 232, Handbook of Information of the Philippine Civil Service Revised Edition, the penalty of dismissal shall carry with it that of cancellation of eligibility, forfeiture of leave credits and retirement benefits and the disqualification for reemployment in the government service. The penalty of forced resignation also carries with it that of forfeiture of leave credits and retirement benefits , and disqualification for employment in the government service for a period of one year. It is clear that Mr. Centena was found guilty as charged for misconduct, a grave offense that carries the penalty of dismissal. The fact that he was already out of the service when the decision in the administrative case was promulgated, reinforced the validity of the Commissioner's decision to consider him removed from the service as part of the aforementioned BIR reorganization. It is indicative of the fact that his separation from the service is a virtual separation for cause for which the penalty of dismissal and deprivation of retirement benefits are the authorized penalties. aisadc Very truly yours, VICTOR A. DEOFERIO, JR. Commissioner of Internal Revenue (Officer-in-Charge)