BIR Ruling [UN-151-95]

April 11, 1995 BIR RULING [UN-151-95] The Civil Service Commission Constitution Hills Batasang Pambansa Complex Diliman, Quezon City Attention: Dir . Angelito G . Grande Office of Legal Affairs Gentlemen : This refers to your letter dated January 17, 1995 requesting the comment of this Office in connection with the claim of Mr. Marcelino C. Medina, Jr., former BIR Official who held the position of Director prior to his retirement on December 13, 1994. cdtech It appears that Mr. Medina, Jr. held the position of Director I, assigned in Revenue Region No. 1, Baguio City; that on December 13, 1993, his name was included in the list submitted to the Office of the President for promotion to Director II; that the approval from the Office of the President was released only on September 5, 1994; that he was compulsorily retired from the service on October 11, 1994. Since the effectivity of his appointment to the position of Director II was reckoned by this Office as of September 5, 1994, which is less than six months from the date of his compulsory retirement, our Disbursement Accounting Division computed his retirement benefits based on his salary as Director I, not as Director II, pursuant to the CSC-DBM Joint Circular No. 3, series of 1991, which prohibits the unauthorized pre-retirement promotion and salary increase during the six-month period immediately preceding the date of the mandatory retirement of an official or employee. By way of immediate reference, we are enclosing herewith copies of the decision relative to the pre-retirement promotions of Mariano A. Aguilar, Jr. and Ramon T. Mationg, both Presidential appointees and former officials of this Bureau who received their respective promotional appointment within the six-month period preceding their retirement, for your evaluation of its applicability to the instant case. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue