Extension of Services of Compulsory Retiree to Complete the Fifteen Years Service Requirement for Retirement Purposes

June 26, 1990 REVENUE MEMORANDUM CIRCULAR NO. 068-90 SUBJECT : Extension of Services of Compulsory Retiree to Complete the Fifteen Years Service Requirement for Retirement Purposes TO : All Revenue Officials and Employees and Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is Civil Service Commission Memorandum Circular No. 27, series of 1990 dated May 21, 1990. "Pursuant to CSC Resolution No. 90-454 dated May 21, 1990, the Civil Service Commission hereby adopts and promulgates the following policies and guidelines in the extension of services of compulsory retirees to complete the fifteen years service requirement for retirement purposes. 1. Any request for the extension of service of compulsory retirees to complete the fifteen (15) years service requirement for retirement shall be allowed only to permanent appointees in the career service who are regular members of the Government Service Insurance System (GSIS), and shall be granted for a period not exceeding one (1) year. cd 2. Any request for the extension of service of compulsory retiree to complete the fifteen (15) years service requirement for retirement who entered the government service at 57 years of age or over upon prior grant of authority to appoint him or her, shall no longer be granted. 3. Any request for the extension of service to complete the fifteen (15) years service requirement for retirement shall be filed not later than three (3) years prior to the date of compulsory retirement. 4. Any request for the extension of service of a compulsory retiree who meets the minimum number of years of service for retirement purposes may be granted for six (6) months only with no further extension. THIS MEMORANDUM CIRCULAR SHALL TAKE EFFECT IMMEDIATELY. (Sgd) Patricia A. Sto. Tomas" Chairman All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. cd (SGD.) JOSE U. ONG Commissioner of Internal Revenue