Ombudsman Clearance
Revenue Memorandum Circular No. 12-92 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Feb 20, 1992
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February 20, 1992 REVENUE MEMORANDUM CIRCULAR NO. 12-92 SUBJECT : Ombudsman Clearance TO : All Revenue Officials and Employees and Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is Office of the Ombudsman Memorandum Circular No. 1, series of 1992 dated February 11, 1992. "Section 12 of Republic Act No. 3019, as amended, otherwise known as the "Anti-Graft and Corrupt Practices Act" provides that "(No) public officer shall be allowed to resign or retire pending an investigation, criminal or administrative, or pending a prosecution against him, for any offense under this Act or under the provisions of the Revised Penal Code on bribery". aisa dc In order that the foregoing prohibition may be strictly observed, all concerned are hereby enjoined not to allow the retirement, or accept the resignation of any "public officer" as defined under said Act without first securing/presenting a clearance to the effect that he has no pending criminal or administrative case with this office. Any person found to be not complying with this Circular may be punished for contempt pursuant to Section 15(9) of Republic Act No. 6770 (Ombudsman Act of 1989). This circular takes effect immediately. February 11, 1992. (Sgd.) Conrado M. Vasquez" Ombudsman All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. (SGD.) JOSE U. ONG Commissioner of Internal Revenue
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