Resolutions No. 2825 and 2826 Promulgated on February 12 and 26, 1996, Respectively by the Commission on Elections

March 27, 1996 REVENUE MEMORANDUM CIRCULAR NO. 25-96 SUBJECT : Resolutions No. 2825 and 2826 Promulgated on February 12 and 26, 1996, Respectively by the Commission on Elections TO : All Revenue Officials and Employees and Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is a portion of Resolutions No. 2825 and 2826 promulgated on February 12 and 26, 1996, respectively by the Commission on Elections in connection with the May 6, 1996 Sangguniang Kabataan election. "2. DEPARTMENT OF FINANCE The Department of Finance, and its Secretary, Undersecretaries, Bureau Directors and other officials and employees. A. During the election period, all Provincial, City and Municipal Treasurers shall remain in their present assignments and shall not be transferred or detailed, whether temporarily or permanently, to another province, city or municipality, except upon prior authority of the Commission; no employee holding a temporary appointment shall be designated as Officer-In-Charge or Acting Municipal Treasurer in any municipality; B. Except upon prior approval of the Commission, no Provincial, City or Municipal Treasurer shall be granted leave from office during the period starting one week before and up to one week after election day. He shall at all times assign a responsible person in his office to receive telegrams and instructions from the Commissions relative to election matters to ensure immediate action thereon; C. (1) All City or Municipal Treasurers shall be responsible for the preservation, storage and distribution of election forms, paraphernalia, supplies and materials and for any loss, destruction or damage thereof. (2) All City or Municipal Treasurers shall keep a record of the quantity and serial numbers of official ballots, election returns, and other election forms allocated for distribution to the precincts and shall furnish legible copies thereof to the candidates, upon written request, and the Election Records and Statistics Department, Commission on Elections, Manila, immediately after their distribution. (3) The official ballots and election returns shall not be delivered to the boards of election tellers earlier than the first hour on election day. However, the Commission, through the City and Municipal Election Officers may authorize the City and Municipal Treasurers, for reasons such as, but not limited to, distance, weather condition in the locality and difficulty of transportation, to deliver said official ballots, election returns and other forms to the election tellers of any particular precinct at earlier date with prior written notice thereof to all the candidates for Sangguniang Kabataan and the Election Officer, Provided, That, such advance delivery shall in no case be earlier than two (2) days before election day, which shall be duly reported to the Office of the Deputy Executive Director for Operations. IN EVERY CASE, THE ELECTION OFFICER SHALL SUPERVISE THE DISTRIBUTION OF THE SAID FORMS AND PARAPHERNALIA. The Board of election tellers shall issue the proper receipt stating clearly the date, number of pads and sets and corresponding quantity and serial numbers of the official ballots and the election returns received. The Election Officer and City or Municipal Treasurer shall submit a joint written report within five days after election day to the Election Records and Statistics Department, Commission on Elections, Manila of the quantity and serial numbers of the ballots and election returns received from the Commission and the corresponding distribution per precinct. Any candidate may also be furnished copies thereof upon request. (4) The official ballots and election returns shall be distributed to the boards of election tellers in the presence of duly designated watchers of the candidates, if any. (5) Upon receipt and acknowledgment thereof, the official ballots and election returns shall be placed inside the ballot box which shall be locked with a padlock in the presence of the City or Municipal Treasurer. The chairman of the board of election tellers shall keep the key to the padlock. D. The City or Municipal Treasurer shall submit to the Election Officer an official report on ballot boxes which were not returned to him by the board of election tellers immediately after adjournment of the proceedings of the board of election day." All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue