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Compliance with the Leave Laws, Rules and Regulations

Revenue Memorandum Circular No. 32-68 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Aug 12, 1968

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August 12, 1968 REVENUE MEMORANDUM CIRCULAR NO. 32-68 SUBJECT : Compliance with the Leave Laws, Rules and Regulations Leave of absence, either vacation or sick leave, are ordinarily allowed to employees to afford them an opportunity for mental and physical recuperation to the end that their health, efficiency and morale are maintained at par. But it has been observed that the leave privilege is being abused by employees and taken not so much for the purpose intended by law but for other personal gain, such as seeking employment in some private concern or transfer to another office. Worst, leaves are taken by employees without due compliance of the applicable civil service rules and regulations, like the giving of advance notice or the filing of a leave application in the prescribed form. And, the frequent and unmitigated violation of the leave law and rules is made possible by the laxity or tolerance of the immediate supervisors and chiefs of office. LLphil For the guidance of all concerned, there are quoted below the pertinent rules on leave of absence: "Civil Service Rule XVI. Leave of Absence "Sec. 16. Applications for leave of absence for one full day or more shall be submitted on the prescribed form for action by the proper chief of agency five days in advance , whenever possible, of the effective date of such leave. "(a) Application for sick leave of absence for one full day or more shall be made on the prescribed form. Notice of absence must be immediately sent to the proper head department or agency and the application thereof, containing a brief explanation of the cause of the delay in filing submitted later. Application for less than one day need not be accomplished but all absences, including fractions of a day, must be recorded on the daily time record. "(b) Sick leave shall be granted only on account of sickness on the part of the employee concerned or of any member of his immediate family. The term immediate "family" includes any relative living under the same roof and dependent upon the employee for support. Ordinary applications for sick leave already taken not exceeding five days need not be accompanied by medical certificates; the head of Department or agency concerned may duly determine whether or not granting sick leave is proper under the circumstances. However, when sick leave is applied for in advance or whenever the head of Department or agency doubts the employee's claim of ill health, satisfactory medical certificate shall be required. "(c) Applications of officers and employee for leave of absence on account of wounds or injuries incurred in the performance of duty extending beyond the allowable vacation leave must be made on the prescribed form, supported by the proper medical certificate and evidence showing that the wounds or injuries were incurred in the performance of duty. The proper head of Department may direct that absence during the period of disability thus occasioned shall be on full pay. But not to exceed six months. "Sec. 19. In every case where action by the President, head of the Department, or chief of agency is contingent upon the illness of an officer or employee, evidence of illness must be submitted on the prescribed form, . . . . If the illness was due to immoral or vicious habits, intemperance or willful misconduct favorable action shall not be taken. Any attempt of an employee to mislead or deceive his official supervisors, directly or indirectly, in regard to absence on account of alleged sickness shall be ground for disciplinary action. "Sec. 20. Leave of absence for any reason other than serious illness of an officer or employees or of any member of his immediate family must be contingent upon the needs of the service . "Sec. 21. If a violation of the leave laws, rules or regulations which calls for disciplinary action, is discovered in the course of taking action on an application for leave, the officer concerned may forward said application for executive action; he shall state the reason therefor and follow the procedure provided in rule XVII. The procedure referred to need not be followed in case the application is disapproved on account of the exigencies of the service, such action not being considered disciplinary in character, but the application shall be forwarded just the same." This Office will hold administratively responsible the immediate supervisors and the chiefs of office for abetting any infraction by their subordinates of the leave laws, rules and regulations, particularly those above-quoted. And under no circumstance shall the immediate supervisor or chief of office approve or allow the application for a sick leave of absence filed one week or more after the employee has incurred absences from work or a vacation leave not filed in advance of the date of his vacation. In such case, the chief of office must report the matter immediately to the Deputy Commissioner for Administration for appropriate disciplinary action. cdta (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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