Clarificatory Circular on M.C. No. 41, s. 1990 re: Transfer of Employees to Agencies Over Which They Exercise Oversight Functions

February 11, 1991 REVENUE MEMORANDUM CIRCULAR NO. 24-91 SUBJECT : Clarificatory Circular on M.C. No. 41, s. 1990 re: Transfer of Employees to Agencies Over Which They Exercise Oversight Functions TO : All Revenue Officials and Employees and Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is Civil Service Commission Memorandum Circular No. 51, s. 1990 dated December 18, 1990. "In our Memorandum Circular No. 41, series of 1990, it has been promulgated that Heads of units/field offices/provincial offices of any department/agency and their staff are prohibited from transferring or being appointed to any position in the department or agency which their units are assigned or designated to oversee, for a period of one (1) year after termination of such assignment or designation. Said Circular was prompted by the increasing number of cases where heads of resident auditing units or Civil Service Field Officers transfer to the management of the very government agencies they are servicing. The prohibition contemplates only transfer of officials of those offices/units who are in a position to exert pressure or influence on the new or accepting agency but not to cover those occupying clerical and skilled positions such as clerks and drivers. The restriction on any transfer or resignation within the coverage of the prohibition stated in item 2 of M.C. No. 41, shall however remain effective. (Sgd.) Patricia A. Sto. Tomas" Chairman 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