Publishing Department Memorandum Circular No. 43-70 of the Honorable, the Secretary of Finance dated December 28, 1970
Revenue Memorandum Circular No. 05-71 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Feb 2, 1971
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February 2, 1971 REVENUE MEMORANDUM CIRCULAR NO. 05-71 SUBJECT : Publishing Department Memorandum Circular No. 43-70 of the Honorable, the Secretary of Finance dated December 28, 1970 TO : All Revenue Operations Head, Regional Directors, Chiefs of Divisions and Revenue District Officers For the information and guidance of all officers of this Bureau, there is quoted hereunder Department Memorandum Circular No. 43-70 of the Honorable, the Secretary of Finance dated December 28, 1970. "December 28, 1970 "DEPARTMENT MEMORANDUM CIRCULAR NO. 43-70 "TO : All Heads of Bureaus and Offices under the Department of Finance SUBJECT : General Guidelines Re Demonstrations "Attached is a copy of the General Guidelines Re Demonstrations which the Executive Committee has adopted, for your information and guidance. cdt "(SGD.) CESAR VIRATA Secretary " GENERAL GUIDELINES RE DEMONSTRATIONS "Freedom of speech and of the press and the right of the people to peaceably assemble and petition the government for redress of grievances are guaranteed by the Constitution. Not only are they important to individuals; they are also instruments for good government. Through their exercise official excesses or misdeed are brought to the attention of the proper authorities and thus enable the latter to take remedial measures. They furnish an effective means by which the government could be responsive to public opinion. They also work as safety valves to let steam off, as to speak, and thus contribute to the stability of well-ordered society. "These rights however are not absolute, vital as they are. Basically, their exercise is limited in particular by the equal rights of other individuals and by the collective rights of the community in general. This is the reason why the exercise of these rights is subject to state regulation. Thus the rights of free speech and free press are limited by libel laws, just as the right of assembly is restricted by licensing requirements which enable the authorities to regulate the time and place of public meetings and assembly. "In this background and to insure the effective exercise by the people of the foregoing rights within the context of the rule of law, all government agencies are hereby enjoined to observe the following guidelines: "1 Once it becomes known to the head of an office that demonstration, picketing or other mass meetings will be held within its premises, he shall immediately relay the information to the local police as well as the Philippine Constabulary. Whenever feasible, he shall give an estimate of the number of participants, their leaders, motivation and other relevant factors. "2. If the assemblage is orderly, the head of the office shall meet the demonstrators and listen to their grievances or demands. Legitimate requests or grievances which are within the authority of the head of office shall be acted upon forthwith. In complicated matters or those which require study and/or consultations with other agencies, action shall be withheld until necessary studies and/or consultations have been made. Where the matter is outside the competence of the head of office, this should be explained to the demonstrators with an assurance that said official will take up the matter with the proper authorities, which must be done as soon as possible and the results relayed to the leaders of the demonstrators. "3. Act and speak calmly and tactfully, avoiding the belligerent and inflammatory statements. "4. Carefully consider the points of view of the demonstrators, on the assumption that their grievances or demands are legitimate and that they are inspired by the proper motives. 5. If and when the demonstration becomes disorderly or riotous, dialogue with the demonstrators must cease until order is restored. "6. As the rule of law must be maintained, violations of law, particularly violence on persons or destruction of property, should not be countenanced but dealt with firmly and justly. If peace enforcement officers are present, they should be left to handle the situation, giving them assistance as may be called for under the circumstances. In the absence of peace enforcement officers, the internal special security of the office concerned, such as office guards, if any, shall be directed to employ such temporary defensive measures as may be reasonable and necessary under the circumstances. Toward this end, such security guards shall be given training under the auspices of the Philippine Constabulary. "Adopted by: "The Executive Committee, National Security Council at its 29th Meeting, December 16, 1970." Please be guided accordingly. MISAEL P. VERA Commissioner of Internal Revenue
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