BIR Ruling [UN-233-94]

August 2, 1994 BIR RULING [UN-233-94] 2nd Indorsement Respectfully returned to the Assistant Commissioner (Human Resource Development Service), Attn.: Chief, Personnel Division , the within papers bearing on the request of Mr. Aurelio Burgos for the issuance of a Service Record Certificate for the services he rendered with the Bureau of Internal Revenue covering the period June 1, 1979 to October 16, 1986 and that his mode of separation from this Bureau be changed from "Terminated" to "Transferred to DECS". It appears that on July 18, 1985, Mr. Burgos was convicted by the Sandiganbayan of the crime of malversation of public funds. Upon being informed of the decision, former Deputy Commissioner Romulo M. Villa wrote a letter on November 21, 1985 to the BIR Regional Director of Revenue Region No. 9, Zamboanga City, informing him that the services of Mr. Burgos were automatically terminated since the penalty imposed on the latter includes perpetual disqualification from the service. For one reason or another, Mr. Burgos continued to work with the BIR up to January 16, 1986 when he was last paid his salary for the period January 1 to 15, 1986. The records further show that on February 26, 1986, the Sandiganbayan promulgated a Resolution suspending the execution of Mr. Burgos' sentence and placing him on probation for a period of two (2) years from the date of the promulgation of said Resolution. Immediately thereafter or on February 27, 1987, Mr. Burgos wrote a letter to the Commissioner of Internal Revenue seeking "reconsideration . . . to allow me to continue my work in the Bureau as the said granting of probation in my favor suspend the execution of the sentence imposed against me together with its accessory penalties." His request for reinstatement was however, denied by ex-DCIR Villa in a letter dated April 1, 1986. But even then, Mr. Burgos continued (or was allowed) to work in the Office of the BIR Regional Director of Zamboanga City up to October 16, 1986 although apparently without pay. On October 17, 1986, Mr. Burgos reported for duty with the Department of Education, Culture and Sports (DECS) after securing the necessary clearance from the BIR Regional Office concerned. It is our opinion that on the basis of the foregoing facts, the request of Mr. Burgos to change the word "Terminated" appearing in his Service Record to "Transferred to DECS" cannot and should not be allowed. Clearly, his dismissal from the revenue service was due to his conviction of a crime involving moral turpitude (malversation of public funds) and, hence, the disciplining authority may impose the penalty of removal from the service without the necessity of a formal investigation. Moreover, when Mr. Burgos' request for reconsideration was denied by ex-DCIR Villa, the former should have filed an appeal with the Civil Service Commission within fifteen (15) days from receipt of the denial of his request for reconsideration. Since Mr. Burgos did not file a Notice of Appeal, it is presumed that he accepted the decision dismissing him from the revenue service. Hence, the Resolution of the Sandiganbayan placing Mr. Burgos on probation for two (2) years had practically no effect on his removal from the service. The Service Record of Mr. Burgos may, therefore, be released to him as it is, i.e., with the word "Terminated" as the reason for his separation from the BIR. cdtech LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue