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Guidelines to Implement Cabinet Resolution No. 2 on the Filing of New Positions

Revenue Memorandum Circular No. 057-90 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • May 28, 1990

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May 28, 1990 REVENUE MEMORANDUM CIRCULAR NO. 057-90 SUBJECT : Guidelines to Implement Cabinet Resolution No. 2 on the Filing of New Positions TO : All Internal Revenue Officials and Others Concerned For the information and guidance of all internal revenue officials and others concerned, quoted hereunder is National Budget Circular No. 417 dated May 17, 1990. "1.0 PURPOSE This Circular is being issued to prescribe the guidelines on Section 1 (f) of Cabinet Resolution No. 2 issued 27 February, 1990 directing the freezing of the filing of new positions even if these are already approved in the General Appropriations Act. 2.0 GUIDELINES 2.1 On Regular Positions. No new positions, including those already approved for funding in the General Appropriations Act for CY 1990, shall be filled. Likewise, the additional positions funded for creation in CY 1990 shall not be reflected in the Personal Services Itemization (PSI) of the agency(s), although the corresponding amount shall still be included in the agency's ceiling in the succeeding years. 2.2 On Casuals and Contractual Positions. Casuals and contractual positions for which the term of office have already expired as of the effectivity of this Circular may be rehired, subject to the funding limitation provided under the approved lump sum for the purpose. No requests for additional releases shall be entertained to augment lump sums for casuals and contractuals in the 1990 budget. Likewise, no requests for the use of savings to augment lump sum provisions for casuals and contractuals shall be allowed. 2.3 Agencies may, however, request for modifications in their plantilla positions, subject to the following conditions: 2.3.1 The request will be within the personal services budget of the agency as reflected in the Personal Services Itemization (PSI) of the agency, less the lump sum amount for new positions; and 2.3.2 The modification is properly justified. 3.0 EFFECTIVITY This Circular shall take effect immediately. (Sgd.) Guillermo N. Carague" Secretary" All internal revenue officials are enjoined to give this circular as wide a publicity as possible. (SGD.) JOSE U. ONG Commissioner of Internal Revenue

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