Revoking Memorandum Circular No. 5

January 7, 1993 REVENUE MEMORANDUM CIRCULAR NO. 01-93 SUBJECT : Revoking Memorandum Circular No. 5 TO : All Revenue Officials and Employees and Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is Office of the Ombudsman Memorandum Circular No. 6, series of 1992, dated November 4, 1992. "Memorandum Circular No. 5 issued by the Overall Deputy Ombudsman on October 9, 1992, announcing that "anonymous denunciation letters shall not prejudice resigning and retiring government officers and employees in relation to Section 12 of R.A. 3019 otherwise known as the Anti-Graft and Corrupt Practices Act and Memorandum Circular Nos. 1, 3 and 4 of the Office of the Ombudsman", being inconsistent with Section 12, Article XI of the 1987 Constitution, Section 13 of RA 6770 and Section 12 of RA 3019 is hereby revoked and rendered of no effect. Memorandum Circular Nos. 1, 3 and 4 shall remain in full force and effect. However, in order not to unduly prejudice public officers and employees who are retiring or have already been separated from the service, it is hereby ordered that all complaints, whether anonymous or otherwise, filed against them should be given preferential and expeditious consideration with a view to dismissing the complaints should it be determined that they are without sufficient merit to warrant further proceedings. Manila, Philippines, November 4, 1992. (Sgd.) Conrado M. Vasquez" Ombudsman All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. (SGD.) JOSE U. ONG Commissioner of Internal Revenue