Publishing MC No. 3, S. 2022 Re: Extending the Term of Office of Government Officials & Employees Covered by MC No. 1, s. 2022 until December 31, 2022

July 28, 2022 REVENUE MEMORANDUM CIRCULAR NO. 117-2022 SUBJECT : Publishing the Full Text of Memorandum Circular (MC) No. 3, Series of 2022 dated July 27, 2022 Re: Extending the Term of Office of Government Officials & Employees Covered by MC No. 1, s. 2022 until December 31, 2022 TO : All Revenue Officials, Employees and Others Concerned For the information and guidance of all internal revenue officials and employees concerned, attached as "Annex A" hereof is the copy of Memorandum Circular No. 3, s. 2022 signed by Executive Secretary Victor D. Rodriguez entitled " AMENDING AND SUPPLEMENTING MEMORANDUM CIRCULAR NO. 1, series of 2022 BY EXTENDING THE TERM OF OFFICE OF GOVERNMENT OFFICIALS AND EMPLOYEES COVERED THEREIN AND FIXING THE RULES THEREFOR, AND PROHIBITING NEW CONTRACTS AND DISBURSEMENT OF EXTRAORDINARY FUNDS ." All internal revenue officials and employees are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. (SGD.) LILIA CATRIS GUILLERMO Commissioner of Internal Revenue ANNEX A July 27, 2022 MEMORANDUM CIRCULAR NO. 3 AMENDING AND SUPPLEMENTING MEMORANDUM CIRCULAR NO.1, SERIES OF 2022 BY EXTENDING THE TERM OF OFFICE OFGOVERNMENT OFFICIALS AND EMPLOYEES COVEREDTHEREIN AND FIXING THE RULESTHEREFOR, AND PROHIBITING NEWCONTRACTS AND DISBURSEMENT OF EXTRAORDINARYFUNDS WHEREAS, Memorandum Circular (MC) No. 1, series of 2022 declared certain positions in the departments, offices, agencies, and bureaus in the Executive Branch vacant effective 30 June 2022 and established rules in order to ensure continuous and effective delivery of public service; WHEREAS, MC No. 1 declared vacant effective noontime of June 30, 2022 certain positions in the Executive Department and provided for the manner of addressing the resulting vacancies. The designated Officers-in-Charge (OICs) of departments, offices, agencies and bureaus, as well as non-Career Executive Officials (non-CESO) occupying Career Executive Service (CES) positions in hold-over capacities and affected contractual or casual employees were directed to perform the duties and discharge their responsibilities until 31 July 2022 or until a replacement has been appointed or designated, whichever comes first; WHEREAS, in order to ensure the continuous and effective delivery of government services there is a need to amend and supplement MC No. 1 by extending the term of office of government officials and employees covered therein; WHEREAS, there is a need to supplement MC No. 1 in order to ensure that no new contract, project, or disbursement of extraordinary funds is made by a department, agency, bureau, and office until the appointment is made by the President; NOW, THEREFORE, I, VICTOR D. RODRIGUEZ , Executive Secretary, by authority of the President, FERDINAND R. MARCOS, JR. , do hereby declare: 1. All OICs of departments, agencies, bureau and office, non-CES officials occupying CES positions and contractual or casual employees covered herein shall continue to perform their duties and discharge their functions until 31 December 2022 or until a replacement has been appointed or designated, whichever comes first. 2. All officials and employees covered by this Memorandum Circular are mandated to lawfully perform their duties and functions, and submit bi-monthly performance reports to their respective heads of the department, agency, bureau, office, or instrumentality; otherwise, they will be held accountable. 3. MC No. 1 and this Memorandum Circular, insofar as they declared certain positions vacant and provided for the rules to address the vacancies, do not apply to government-owned or -controlled corporations (GOCCs), government instrumentalities with corporate powers, government corporate entities, and government financial institutions, which shall continue to be governed by their respective charters, articles of incorporation and by-laws in relation to Republic Act 10149 or the GOCC Governance Act of 2011. 4. Except for those involved in the food, transportation and energy sectors, or except when authorized by the President in meritorious cases, the following shall not enter into new contracts or projects or disburse extraordinary funds: a. OICs of departments, offices, agencies, instrumentalities and bureaus covered herein; b. GOCCs, government instrumentalities with corporate powers, government corporate entities, and government financial institutions, until such time that new sets of appointive directors have been appointed and chief executive officers elected in accordance with their respective charters, articles of incorporation and by-laws in relation to Republic Act 10149 or the GOCC Governance Act of 2011; and c. The free port and special economic zone authorities, until such time that new sets of appointive directors have been appointed and chief executive officers elected. This Memorandum Circular shall take effect immediately. DONE in the City of Manila, this 27th day of July 2022. Published in the Official Gazette, Vol. 118, No. 31, p. 8709 on August 1, 2022.