Implementing Rules and Regulations of Republic Act No. 10771 (Philippine Green Jobs Act of 2016)

June 27, 1995 BIR RULING [UN-231-A-95] 2nd Indorsement Returned to the Head Revenue Executive Assistant (Human Resource Development Service) the attached Disbursement Voucher and allied papers covering the payment of the money value of the accrued leave credits (terminal leave pay) of Mr. Teodoro D. Pareo, a former official of this Bureau who retired on April 29, 1995. The question posed is whether the payment of the amount of P480,785.40 representing Mr. Pareo's terminal leave pay can be given due course in view of the fact that he has a pending administrative case. It is the opinion of this Office that the pendency of an administrative case cannot justify the withholding of Mr. Pareo's terminal leave pay. By long usage in the Government service, accrued leave credits are considered earned salaries applied for and granted to a separated official or employee. Even the Office of the Ombudsman has adopted a lenient policy of not requiring a retiree from securing an Ombudsman clearance for the payment of the money value of the accrued leave credits of the latter. (Memorandum Circular No. 9, Series of 1994) This is so because unlike retirement benefits, accrued leave credits are not subject to forfeiture in the event the official or employee is found guilty of administrative charge. However, if this Bureau has pending money claims against Mr. Pareo, the same should be deducted from his terminal leave pay before approving the attached Disbursement Voucher. cdta LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue