A Turn-Over of Government Vehicles and Other Equipment by Outgoing Officials and Employees Prior to the Effectivity of Their Transfer, Resignation, Retirement or Separation from Office
Revenue Memorandum Circular No. 36-93 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Jun 10, 1993
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June 10, 1993 REVENUE MEMORANDUM CIRCULAR NO. 36-93 SUBJECT : A Turn-Over of Government Vehicles and Other Equipment by Outgoing Officials and Employees Prior to the Effectivity of Their Transfer, Resignation, Retirement or Separation from Office TO : All Revenue Officials and Employees and Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is Memorandum Circular No. 34 dated February 19, 1993 of the Office of the President, Malacaang Palace, Manila. cd "Office of the President of the Philippines Malacaang MEMORANDUM CIRCULAR NO. 34 REQUIRING SETTLEMENT, SURRENDER, AND/OR TURNOVER OF GOVERNMENT VEHICLES AND OTHER EQUIPMENT OF OUTGOING OFFICIALS AND EMPLOYEES PRIOR TO THE EFFECTIVITY OF THEIR TRANSFER, RESIGNATION, RETIREMENT, OR SEPARATION FROM OFFICE The attention of this Office has been invited by Department Secretaries to the growing incidence of non-turnover/non-surrender by outgoing government officials and employees of government property such as vehicles, communications equipment, and other government assets, thereby hampering smooth operations of affected agencies. Pursuant to existing rules and regulations, and in the interest of public service, all heads of departments, bureaus, offices, agencies, and instrumentalities of the government, including government-owned or controlled corporations, are hereby directed to require all outgoing government officials and employees in their respective offices to effect a physical turnover of all government assets in their custody, such as vehicles, communication facilities, and all other equipment prior to the effectivity of their transfer to other agencies, resignation, retirement, or separation from office. Otherwise, clearance from their accountabilities shall not be issued and these equipment shall be physically retrieved from them. casia All administrative and criminal sanctions within the existing laws, rules, and regulations shall be applied to any one (officials or employees) who by conclusion, design, or negligence, shall be found guilty of any violation hereof. Strict compliance herewith is enjoined. Manila, February 19, 1993 By authority of the President (Sgd) ANTONIO T. CARPIO Chief, Presidential Legal Counsel" All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. LIWAYWAY VINZONS-CHATO Commissioner
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