Guidelines on the Implementation of Executive Order No. 1077

July 29, 1986 REVENUE MEMORANDUM CIRCULAR NO. 27-86 SUBJECT : Guidelines on the Implementation of Executive Order No. 1077 TO : All Revenue Officials and Employees For the guidance of all revenue officials and employees, quoted hereunder Civil Service Memorandum Circular Nos. 4 and 5, s. 1986, on the implementation of Executive Order No. 1077 on leave credits. "MEMORANDUM CIRCULAR NO. 4, s. 1986 "TO : All Heads of Ministries, Bureaus and Agencies of the National and Local Government, Including Government-Owned and/or Controlled Corporation and State Colleges and Universities "SUBJECT : Guidelines on the Implementation of Executive Order No. 1077 The abolition of some government offices under Proclamation No. 3, and the on-going reorganization in others have brought about questions on the accumulation and commutation on leave in excess of 300 days as provided for under Executive Order No. 1077, dated January 9, 1986. "The following guidelines are hereby prescribed to provide uniform interpretation of the provisions of Executive Order No. 1077 dated January 9, 1986 providing for the accumulation and commutation of leave in excess of 300 days; "1. The reckoning date for crediting accumulated leave in excess of 300 days shall start on October 12, 1981, the date CSC Resolution No. 81-1158 was promulgated. Leave credits in excess of 300 days before this date shall be deemed forfeited; "2. Any officer or employee of the government who retired or voluntarily resigns or is separated from the service through no fault of his own on or after January 9, 1986 shall be allowed commutation of accumulated leave in excess of 300 days provided his leave benefits are not covered by any special law. All pertinent records relative thereto should be sent to the Civil Service Commission before payment of terminal leave for confirmation; "3. A staggered schedule of vacation leave of officials and employees for a minimum of five (5) working days annually shall be prepared. Those with accumulated vacation leave of less than ten (10) days shall have the option to on scheduled vacation leave or not; and cdt "4. An annual report of the accumulated leave of all officers and employees of the government should be submitted to the Commission on the form prescribed for the purpose signed by the Heads of Office or the duly authorized official. "Strict observance of the prescribed office hours should be properly recorded on the proper form and, wherever possible, registered on the bundy clock. Falsification or irregularities in the keeping of time records will render the guilty officer or employee liable to appropriate disciplinary action. "Please be guided accordingly. (SGD). CELERINA G. GOTLADERA Officer-in-Charge" "MEMORANDUM CIRCULAR NO. 5, s. 1986 "TO : All Heads of Ministries, Bureaus and Agencies of the National and Local Governments, Including Government-Owned and Controlled Corporations and State Colleges and Universities "SUBJECT : Delegation of Authority to Civil Service Regional Offices on the Confirmation of Terminal Leave and Evaluation of Annual Reports on Leave Credits "Pursuant to Executive Order No. 1077, dated January 9, 1986 pertaining to the accumulation and commutation of leave in excess of 300 days, the Civil Service Commission prescribed guidelines to provide uniform interpretation of its provisions in CSC Memorandum Circular No. 4, s. 1986. acd "To insure effective and facilitative action on terminal leave, confirmation thereof for local and national government offices in the different regions shall be evaluated and approved by the Civil Service Regional Offices. Likewise, annual reports of the accumulated leave of all officers and employees in the region shall be submitted for review to the Civil Service Regional Offices which has jurisdiction over such units or offices. "This Memorandum Circular shall take effect immediately. (SGD.) CELERINA G. GOTLADERA Officer-in-Charge" Strict compliance with the foregoing is hereby enjoined. (SGD.) BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue