Preparation of Formal Administrative Charges

February 10, 1981 REVENUEMEMORANDUM CIRCULAR NO. 09-81 SUBJECT : Preparation of Formal Administrative Charges TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all concerned, quoted hereunder are the pertinent provisions of Finance Ministry Circular No. 1-81 dated February 2, 1981 and Section 40 of PD 807. casia "When preparing a formal charge against any personnel of the Finance Ministry, including Treasurers and Assessors and their assistants, do not indicate that the respondent will be given a formal hearing if he so elects, where the charge is serious and the evidence appears to be strong. Reason: We may choose not to conduct a formal investigation and instead take summary action on the basis of Section 40 of PD 807. "Please be guided accordingly. (SGD.) EFREN I. PLANA Deputy Minister" "Sec. 40. Summary Proceedings . No formal investigation is necessary and the respondent may be immediately removed or dismissed if any of the following circumstances is present: casia (a) When the charge is serious and the evidence of guilt is strong. (b) When the respondent is a recidivist or has been repeatedly charged and there is reasonable ground to believe that he is guilty of the present charge. aisa dc (c) When the respondent is notoriously undesirable. "Resort to summary proceedings by disciplining authority shall be done with utmost objectivity and impartiality to the end that no injustice is committed: Provided , That removal or dismissal except those by the President himself, or upon his order, may be appealed to the Commission." RUBEN B. ANCHETA Acting Commissioner