Use of Government Vehicles

September 11, 1990 REVENUE MEMORANDUM CIRCULAR NO. 082-90 SUBJECT : Use of Government Vehicles TO : All Assistant Commissioners, Regional Directors and Other Officials Concerned Quoted hereunder for the guidance of all BIR Officials concerned are pertinent provisions of Executive Order No. 418 of the President, issued in August 21, 1990, on the use of government vehicle. "Sec. 2. All departments, agencies, offices, government-owned and/or controlled corporations local government units and other government instrumentalities are prohibited from using government vehicles for purposes other than official business. Provided , That in every case, the trip ticket authorizing the use of the vehicle shall be displayed on the windshield or in another conspicuous place on the vehicle: Provided , further , That vehicles used by intelligence and investigative agencies of the government shall not be covered by the foregoing proviso. The use of government vehicles on Sundays, legal holidays, or out of the regular office hours or outside the route of the officials or employees authorized to use them, or by any person other than such officials or employees, shall, unless properly authorized, be prima facie evidence of violation of this Section in the administrative proceeding against the officials or employees responsible for such violation . . . . " Please be guided accordingly. (SGD.) JOSE U. ONG Commissioner of Internal Revenue