Publishing the Rules and Regulations of the Civil Service Board of Appeals

July 2, 1962 REVENUE MEMORANDUM CIRCULAR NO. 24-62 SUBJECT : Publishing the Rules and Regulations of the Civil Service Board of Appeals TO : All Internal Revenue Employees and Others Concerned For the information and guidance of all internal revenue officers and employees there is published hereunder the following: " RULES AND REGULATIONS OF THE CIVIL SERVICE BOARD OF APPEALS "Pursuant to the provisions of Section 18 of Republic Act No. 2260, the following rules and regulations governing administrative cases on appeal to the Civil Service Board of Appeals are hereby prescribed: "SEC. 1. How Appeal is Taken . Within thirty (30) days after receipt of the decision of the Commissioner of Civil Service the respondent officer or employee shall file his appeal with the Commissioner of Civil Service and serve three (3) copies thereof upon the Civil Service Board of Appeals. "SEC. 2. Appeal Form and Contents Thereof . The appeal shall state in the caption the full names of all the parties to the proceeding, and it shall include the precise date the appellant received the decision and/or resolution of the Commissioner of Civil Service. The appellant shall also state distinctly the grounds of the appeal together with his arguments in support of each ground; failure to comply with this requirement may cause the dismissal of the appeal. "SEC. 3. When Appeal Deemed Filed . The appeal shall be deemed filed, in case of personal delivery, on the date appearing thereon as stamped by the Office of the Commissioner of Civil Service; and in case the same is sent by mail, on the date shown by the postmark on the envelope which shall be attached to the record. "SEC. 4. How Record Should be Kept . The transcript of oral testimony taken during the hearing in the Bureau or Office concerned should be paged consecutively and in chronological order, sewed on the left-hand side, and properly indexed, showing the page on which the testimony of each witness begins. "The documentary evidence or exhibits should be bound consecutively in a separate folder. "The pleadings, memoranda, indorsements, and the decision and/or resolution appealed from should be kept in separate folder and in chronological order. "SEC. 5. Duty of Commissioner of Civil Service After Receipt of Appeal . Within thirty (30) days after receipt of the appeal the Commissioner of Civil Service shall forward the entire record to the Civil Service Board of Appeals, together with the reply to the arguments in support of the appeal and the proof of service thereof upon appellant's counsel or the appellant himself, as the case may be. "If the Commissioner of Civil Service fails to file his written reply to the appeal, he shall only be heard in answer to appellant's oral argument or memorandum. "SEC. 6. When Appealed Case Deemed Ready for Hearing . Upon the filing of the last pleading and service of the reply or the expiration of the time for such filing and service the Senior Executive Assistant II of the Board shall include the case on the calendar of the Board. "SEC. 7. Preparation of Calendar . Ten (10) days before the opening of every calendar term the Senior Executive Assistant II shall prepare for the use of the Board and the parties a calendar of all cases ready for hearing at the respective terms, and shall notify the parties of the date on which the calendar shall be ready requiring them to appear and assign a date for the hearing, if they so desire. "On the second Monday of January, April, July, November and on such other dates as may be ordered by the Board, the Board shall call the calendar for the purpose of assigning cases for hearing on specific days and the Senior Executive Assistant II shall cause notice to be served upon the parties of the date so assigned for hearing by registered mail or air mail with return card. Should neither party appear and assign a date for hearing, the case shall be deemed submitted without oral argument. "SEC. 8. Order of Oral Argument ; Effect of Non-Appearance . The appellant may open the argument; the adverse party may then follow; and the closing argument shall belong to the party who opened it. Two counsel may, in the discretion of the Board, be heard upon each side, but in the order herein provided. Each party shall be entitled to half an hour for oral argument, extendible in the discretion of the Board. "If the parties to a case do not appear on the dates assigned for the hearing of their cases, they are deemed to have submitted the case for decision upon the written arguments presented. "SEC. 9. Withdrawal of Appeal ; Effect Thereof . An appeal in any case may be withdrawn as of right at any time before the filing of the reply; and thereafter by leave and at the discretion of the Board. The withdrawal of an appeal shall have the effect of dismissing the appeal and the case shall be as though no appeal had ever been taken. "SEC. 10. Extension of Time for Appeal . In case the party appealing should find the period of filing his appeal as prescribed in Section 1 hereof, insufficient for the purpose, he may request an extension thereof by filing before the expiration of the time sought to be extended, a petition therefor with the Commissioner of Civil Service stating therein the reason or reasons for the extension desired. If the reason or reasons given therefor justify the request, a reasonable extension, not exceeding twenty (20) days, may be granted at the discretion of the Commissioner of Civil Service. No second petition for extension of time shall be entertained. The decision shall stand final if within the period prescribed in Section 1 hereof no appeal is taken, unless within the same period a petition for extension of time to perfect his appeal or a motion for reconsideration shall have been filed by the appellant. cdta "SEC. 11. Board may Reduce or Increase Penalty . The Board may affirm, reverse, or modify the decision of the Commissioner of Civil Service. The modification may be favorable or unfavorable to the appellant, i.e. the Board may reduce or increase the penalty. "SEC. 12. Petition for Reconsideration . Within fifteen (15) days after receipt of the decision of the Board or notice thereof, a petition for reconsideration of the same may be filed by the appellant or the appellee, as the case may be, with the Senior Executive Assistant II, clearly specifying therein the grounds upon which it is based together with a concise and clear exposition of the arguments supporting each ground. Upon the expiration of this period and no such petition shall have been filed, the decision of the Board shall become final, unless within the same period the appellant or the appellee, as the case may be, shall have secured an extension of time within which to file such petition. "SEC. 13. Extension of Time for Reconsideration . The Board may in its discretion, grant the petition for extension of time mentioned in the preceding Section upon justifiable grounds, but in no case shall it exceed five (5) days. No second petition for reconsideration shall be entertained. "SEC. 14. Computation of Time . In computing any period of time prescribed by these rules, the first day shall be excluded and the last day included, unless it is a Saturday, a Sunday or a legal holiday, in which case the time shall run until the end of the next day which is neither a Saturday, a Sunday nor a holiday. "A motion for reconsideration of the decision of the Commissioner of Civil Service suspends the running of the period within which to perfect an appeal in which event the period shall begin to run again from the date of receipt of the resolution of the Commissioner by the respondent or by his counsel in case he is represented by one. "SEC. 15. Decision/Resolution of Commissioner and Board, How Served . A copy of the decision or resolution of the Commissioner of Civil Service or of the Board shall, in addition to those sent through official channels, be furnished direct to the respondent's counsel or to the respondent himself if the latter is not represented by one, by the office of the Commissioner of Civil Service by registered mail or air mail with return card to the last known address of said counsel or the respondent and the registry return receipt shall be attached to the record thereof, and the date appearing thereon shall be considered as the date of receipt of the decision by the respondent for purposes of determining whether he filed his appeal within the time prescribed herein. "SEC. 16. Absence of Quorum ; Effect . When a meeting is called to hear a case, in the absence of quorum the Board shall stand ipso facto adjourned until such time as the requisite number is present, and a memorandum showing this fact shall be inserted in the minutes of the meeting of the Board by the Senior Executive Assistant II. Case calendared on said date are deemed not submitted for decision. "SEC. 17. Return of Records . Within three (3) days from the finality of the decision or resolution of the Board all the records of the case shall be returned to the Commissioner of Civil Service. "SEC. 18. Repealing Clause . These rules and regulations supersede all previous rules and regulations. "SEC. 19. Effectivity. The rules and regulations herein prescribed shall take effect at the beginning of the fifteenth day after the completion of the publication thereof in the Official Gazette, the date of issue being excluded: Provided, however, That all rights vested or acquired under the law, rules and regulations prior to the effectivity hereof shall remain in force and effect. "APPROVED by the Civil Service Board of Appeals in its meeting held on March 28, 1962. "ROMAN OZAETA "Acting Chairman "CESAR MIRAFLOR "PRIMITIVO N. SATO "Member "Acting Member Strict adherence to the above rules and regulations is hereby enjoined. (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue