Publishing Memorandum-Circular No. 10-70 of the Department of Finance dated March 24, 1970

May 15, 1970 REVENUE MEMORANDUM CIRCULAR NO. 22-70 SUBJECT : Publishing Memorandum-Circular No. 10-70 of the Department of Finance dated March 24, 1970 TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all internal revenue officers and others concerned there is quoted hereinbelow Memorandum-Circular No. 10-70 of the Department of Finance dated March 24, 1970: "MEMORANDUM CIRCULAR NO. 10-70 "TO : All Heads of Bureaus and Offices Under the Department of Finance "SUBJECT : Classifying Administrative/Criminal Cases Against Officials and Employees "In connection with the submission of the status of pending administrative/criminal cases under Memorandum Circular No. 2-69 of this Department dated January 6, 1969, quoted hereunder for your guidance is the full text of the letter dated March 3, 1970 of the Assistant Executive Secretary: 'With reference to the Memorandum of this Office dated January 2, 1969 and February 12, 1969, requiring the submission of the status of pending administrative criminal cases, it is suggested that in order to enable this Office to comply with certain requirements of the President on this matter, said cases may be categorized under the following general classifications: '1. Violation of Office/Civil Service Rules and Regulations . To include but not limited to such charges as electioneering; frequent and unauthorized absences; tardiness; refusal to perform and/or abandonment of duties; dereliction of duties; and irregularities in the performance of duties. '2. Violation of the Anti-Graft Law . '3. Negligence and Inefficiency To include but not limited to inefficiency; incompetence; and omission in the performance of duties. '4. Misconduct To include but not limited to immorality; disgraceful and immoral act; non-payment of just debt; usury; conduct prejudicial to the best interest of the service; oppression; discourtesy; breach of promise; and drunkenness. '5. Insubordination To include but not limited to refusal to follow lawful orders and similar offense. '6. Dishonesty To include but not limited to malversation of funds; falsification of public documents; misappropriation of government property; estate, etc. "It is enjoined that the suggested categorization be adopted in complying with the aforesaid Memorandum Circular of this Department. cdt "(SGD.) CESAR VIRATA "Acting Secretary of Finance" MISAEL P. VERA Commissioner of Internal Revenue