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Clarifying Memorandum Circular No. 1

Revenue Memorandum Circular No. 23-92 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Apr 21, 1992

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April 21, 1992 REVENUE MEMORANDUM CIRCULAR NO. 23-92 SUBJECT : Clarifying Memorandum Circular No. 1 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. 3, series of 1992 dated March 20, 1992. "Pursuant to Memorandum Circular No. 1, all concerned are enjoined not to allow the retirement, or accept the resignation of any public officer/employee without first securing/presenting a clearance to the effect that he has no pending criminal or administrative case with this office. cd By way of compliance with the same Circular, heads of various government agencies have directed retiring or resigning officials and employees to personally apply for and secure the required clearance from this Office. It has been observed, however, that such a procedure entails some inconvenience on the part of the applicants especially those coming from the provinces who still have to come to Manila for that purpose alone. The processing of clearances on the other hand, takes at least three (3) to five (5) days and applicants are therefore obliged to return to this Office for the release of the clearance applied for. In order to smoothen the producers for the issuance of clearance as required under Memorandum Circular No. 1, the following guidelines be observed: 1. Heads of departments/offices/ agencies/bureaus/regional offices or their duly authorized representatives shall be responsible in securing the required clearance by sending to this Office a formal request to that effect which shall be done at least on a semi-monthly basis. The request shall include all applicants for the particular period covered. 2. Request for clearance emanating from offices located in the Luzon area shall be sent to or filed directly with the Office of the Ombudsman Central Office located at 176 Arroceros Street, Manila while those in the Visayas and Mindanao areas shall be coursed through the Offices of the Deputy Ombudsman for Visayas (Cebu City) and Mindanao (Davao City), respectively, which after proper verification shall forward the same to the OMB Central Office for issuance of the necessary clearance. 3. For purposes of easy verification, requests for clearance must be sent to the channels referred to above at least forty-five (45) day prior to the earliest effectivity date of the retirement resignation of the applicants covered by the request and must be accompanied by certified true copies of the service records of the respective applicants. acd 4. Issuance of clearances under Memorandum Circular No. 1 is free of charge. This circular shall take effect immediately. (Sgd.) Conrado M. Vasquez Ombudsman" All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. acd (SGD.) EUFRACIO D. SANTOS Deputy Commissioner Officer-in-Charge

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