Compliance With MC No. 95-13

April 18, 1996 REVENUE MEMORANDUM CIRCULAR NO. 26-96 SUBJECT : Compliance with Memorandum Circular No. 95-13 Dated June 15, 1995 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. 1 dated March 13, 1996. "The Office of the Ombudsman, in effecting the mandate as provided under Republic Act No. 6713, has issued Memorandum Circular No. 95-13 dated June 15, 1995, (Attachment "A") providing for the guidelines for the filing of statement of assets and liabilities before this Office. In this regard, the Office of Ombudsman has prescribed the necessary forms that will be used for its implementation, to wit: 1. New form for Statement of Assets and Liabilities (Attachment "B") 2. Assets, Liabilities and Networth Summary Report (Attachment "C") 3. Certification reflecting the list of employees who failed to comply with the circular (Attachment "D") Further, as shown in Attachment "E", the said circular has identified the officials or officers who will be responsible for the submission of the requirements therein setforth. It may be noted that for agencies with regional offices, its regional directors or sectoral vice presidents, as in the case of government-owned or controlled corporations, are the ones responsible for the preparation and submission of the required documents. Accordingly, you are hereby enjoined to use these forms in complying with the provisions of Sec. 7 of Republic Act No. 6713. BY AUTHORITY OF THE OMBUDSMAN: NICANOR J. CRUZ, JR. Assistant Ombudsman" All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue PUBLIC ASSISTANCE AND CORRUPTION PREVENTION OFFICE MEMORANDUM CIRCULAR NO. 1 TO : ALL CONCERNED SUBJECT : COMPLIANCE WITH MEMORANDUM CIRCULAR NO. 95-13 DATED JUNE 15, 1995. DATE : MARCH 13, 1996 The Office of the Ombudsman, in effecting the mandate as provided under Republic Act No. 6713, has issued Memorandum Circular No. 95-13 dated June 15, 1995, (Attachment "A") providing for the guidelines for the filing of statement of assets and liabilities before this Office. In this regard, the Office of the Ombudsman has prescribed the necessary forms that will be used for its implementation, to wit: 1. New form for Statement of Assets and Liabilities (Attachment "B") 2. Assets, Liabilities and Network Summary Report (Attachment "C") 3. Certification reflecting the list of employees who failed to comply with the circular (Attachment "D") Further, as shown in Attachment "E", the said circular has identified the officials or officers who will be responsible for the submission of the requirements therein setforth. It may be noted that for agencies with regional offices, its regional directors or sectoral vice presidents, as in the case of government-owned or controlled corporations, are the ones responsible for the preparation and submission of the required documents. Accordingly, you are hereby enjoined to use these forms in complying with the provisions of Sec. 7 of Republic Act No. 6713. BY AUTHORITY OF THE OMBUDSMAN: NICANOR J. CRUZ, JR. Assistant Ombudsman June 15, 1995 MEMORANDUM CIRCULAR NO. 95-13 TO : ALL HEADS OF DEPARTMENTS, BUREAUS, OFFICES AND AGENCIES OF THE NATIONAL AND LOCAL GOVERNMENTS, ARMED FORCES OF THE PHILIPPINES INCLUDING GOVERNMENT-OWNED AND CONTROLLED CORPORATIONS AND SUBSIDIARIES AND ALL OTHERS CONCERNED SUBJECT : GUIDELINES/PROCEDURES ON THE FILING OF STATEMENTS OF ASSETS, LIABILITIES AND NETWORTH AND DISCLOSURES OF BUSINESS INTERESTS AND FINANCIAL CONNECTIONS WITH THE OFFICE OF THE OMBUDSMAN REQUIRED UNDER SECTION 8, REPUBLIC ACT NO. 6713 I. PURPOSE Pursuant to the provisions of Rule VIII of the Rules Implementing the Code of Conduct and Ethical Standards for Public Official and Employees (RA 6713), this Memorandum Circular is hereby issued to prescribe the manner/procedure of filing of statements of assets, liabilities and networth and disclosures of business interests and financial connections before the Area/Sectoral Offices of the Office of the Ombudsman. II. COVERAGE The Memorandum Circular shall apply to the following officials and employees: (1) Regional Officials and Employees of Departments, etc.; (2) PNP Regional Officials and Employees; (3) Provincial elective and appointive officials and employees, e.g. Provincial Governor, members of the Sangguniang Panlalawigan, Provincial Treasurer and other low ranking employees in the province; (4) Municipal & City elective and appointive officials and employees, e.g. Mayors, SB members and barangay officials; (5) Regional Officials & Employees of Government-owned & controlled corporation and subsidiaries in the region e.g. DEP, LBP, POIC, PNB, etc.; (6) Regional Officials & Employees of State Colleges & Universities, e.g. Vice-President, Deans, Professors, etc.; (7) Officers of AFP below the rank of Colonel and Naval Captain. (see attachment "A") III. RESPONSIBILITY The head of the office/agency regional or local government unit concerned shall ensure full compliance with the guidelines herein set forth. The chief of the personnel division or in his absence the chief of the administrative division or the person designated by the head of the agency, shall be tasked to receive and consolidate the statement and disclosure and the submission of reports required herein. IV. PROCEDURE A. Submission of Statement of Assets, Liabilities and Networth and Disclosure of Business Interests and Financial Connections All public officials and employees concerned shall file their respective statements and disclosures with their respective chief of the personnel division or in his absence the chief of the administrative division or the person designated by the head of the agency, to be subsequently submitted to the respective area or sectoral offices of the Office of the Ombudsman as specified in Attachment "A" on this Circular. In case of married persons (except those legally separated or those with regime of complete separation of property) who are both working in government, they shall jointly file the statement required herein and that copies thereof must be filed in both agencies where they are employed. The officials and employees shall file the same: 1. Within thirty (30) days after assumption of office, statements of which must be reckoned as of his first day of service; 2. On or before April 30 of every year thereafter, statements of which must be reckoned as of the end of the preceding year; and 3. Within thirty (30) days after separation from the service, statements of which must be reckoned as of his last day of office. The required statement and disclosure shall be reflected on the revised form (see Attachment "B") and shall be prepared in triplicate, the original copy to be submitted to the Office of the Ombudsman or its respective area/sectoral offices (Luzon, Visayas, Mindanao and Armed Forces), another copy to be attached to the official/employee's 201 file, and the last copy to be retained by the filer. B. Submission of Summary Report The administrative/personnel division shall consolidate all the statements/disclosure of the agency's officials and employees in a summary report (see attachment "C") to be certified by the head of the agency. The summary report shall contain the following information: 1. Name of official/employee 2. Position 3. Date when said official/employee filed his/her Statement of Assets and Liabilities The Summary Report, together with the statements and disclosures, shall be submitted/mailed on or before 31 May of every year to: OFFICE OF THE DEPUTY OMBUDSMAN for LUZON 1st Copy Old MWSS Building 176 Arroceros St., Manila OFFICE OF THE DEPUTY OMBUDSMAN for VISAYAS Palace of Justice, Cebu City OFFICE OF THE DEPUTY OMBUDSMAN for MINDANAO Bangoy-Monteverde Sts., Davao City OFFICE OF THE DEPUTY OMBUDSMAN AFP 2nd F1., Malacaang Annex Bldg. 1610 J.P. Laurel St., San Miguel, Manila 2nd Copy OFFICE FILE (Personnel Division) As regards the filing of statement of assets and liabilities by public officials or employees who have first assumed office or have been separated from the service, the administrative/personnel division shall likewise consolidate all the statements/disclosure of the said officials and employees in a summary report (see attachment "C") to be certified by the head of the agency. The said summary report, together with the statements of assets and liabilities, shall be submitted fifteen days (15) upon receipt of Statement of Assets and Liabilities. C. Submission of a verified report of those who failed to file their statements and disclosures The administrative/personnel division shall likewise prepare a report indicating therein the list of officials and employees who failed to submit their respective statements of assets and liabilities and networth and disclosures of business interests and financial connections. The said report shall be under oath and shall be submitted in the same manner as prescribed in IV.B of this circular. (see attachment "D"). D. Monitoring of compliance with the guidelines setforth herein. The Office of the Ombudsman shall create a task force assigned to maintain a computerized database of all public officials and employees required to file their statement of assets and liabilities and to monitor full compliance therewith. V. PENALTY CLAUSE The head of agency and/or the chief of the administrative/personnel division, who failed to perform their duties as defined herein shall constitute obstruction defined and penalized under Section 36 of Republic Act No. 6770, otherwise known as the Ombudsman Act of 1989 and/or neglect of duty under Section 46, Chapter 7, Subtitle A, Title I, Book V of the Executive Order No. 292, otherwise known as the Administrative Code of 1987. VI. EFFECTIVITY This Memorandum Circular shall take effect after fifteen (15) days following the completion of its publication in a newspaper of general circulation. Manila, Philippines, June 15, 1995. FRANCISCO A. VILLA Acting Ombudsman ATTACHMENT B SWORN STATEMENTS OF ASSETS, LIABILITIES AND NETWORTH DISCLOSURE OF BUSINESS INTERESTS AND FINANCIAL CONNECTIONS AND IDENTIFICATION OF RELATIVES IN THE GOVERNMENT SERVICE As of December 31, 19___ (Required by R.A. No. 6713) _______________________________ Position/Income ___________________ Surname First Name M.I. Office __________________________ Address ___________________ Office Address ___________________ __________________________ _______ _______________________________ Spouse Name ______________________ Position _________________________ Surname First Name M.I. Office __________________________ Unmarried Children below 18 years of age: Name Date of Birth ____________________________ _______________________________ ____________________________ _______________________________ ____________________________ _______________________________ ____________________________ _______________________________ ____________________________ _______________________________ A. ASSETS, LIABILITIES AND NETWORTH 1. ASSETS A. Real Properties ACQUISITION COST KIND LOCATION YEAR MODE NATURE ASSESSED CURRENT LAND IMPROVEMENTS ACQUIRED OF OF VALUE FAIR BUILDING ETC. ACQUISITION PROPERTY MARKET VALUE (paraphernal, conjugal or community) Total P____________ b. Personal and Other Properties KIND/S YEAR ACQUIRED ACQUISITION COTS Total P_____________ LIABILITIES (Loans, mortgage etc.) NATURE NAME OF CREDITORS AMOUNT NETWORTH (Total) Assets (la + lb) less Total P __________ Total Liabilities (2) Total P __________ (Note: Please use additional forms/sheets if necessary. Also, please reproduce this form back to back (Form 2) 1995 ATTACHMENT "C" Assets, Liabilities and Networth Summary Report (In triplicate) As of December 31, 19___ Page No. _____ Office _____________________ Address ____________________ NAME PRESENT Specific Number of POSITION/ date years ANNUAL INCOME when in ASSET/S LIABILITIES NETWORTH first Government Assumed Service in Office CERTIFIED CORRECT: _______________________ _________________ Director for Administration Personnel Officer Noted: ___________________ Agency Distribution: original copy to the Office of the Ombudsman, Central Records duplicate copy to Office of the Deputy Ombudsman of their respective Regions ATTACHMENT D (Letter Head) C E R T I F I C A T I O N This is to certify that the following officials/employees of this Office have failed to submit their Statement of Assets, Liabilities and Networth and Disclosure of Business Interest and Financial Connections for the year ____ as required under Section 8 of Republic Act No. 6713 as implemented by Memorandum Circular issued by the Office of the Ombudsman on June 21, 1995. Name of Official/Employee Designation/Position This certification is being issued for whatever legal purpose it may serve. _______________________ (Place and Date of Issuance) _______________________________ (Name of Administrative/Personnel Head) SUBSCRIBED AND SWORN to before me this ____ day of ____________, 19___ at ___________________. _______________________ ADMINISTERING OFFICER Note: Please use additional forms if necessary. Distribution: original copy to Office of the Ombudsman, Central Records duplicate copy to Office of the Ombudsman, of their respective Regions triplicate copy to office file (Personnel Division)