Permitting Officials and Employees who Want to Engage in Private Business, Practice a Profession or Pursue a Vocation

August 11, 1977 REVENUE MEMORANDUM CIRCULAR NO. 40-77 TO : All Officials and Employees Bureau of Internal Revenue Quoted hereunder is Department Order No. 12-77 dated May 16, 1977 of the Secretary of Finance, prescribing guidelines in the granting of permission to officials and employees who want to engage in private business, practice a profession or pursue a vocation: "May 16, 1977 "DEPARTMENT ORDER NO. 12-77 " SUBJECT : Guidelines in the granting of permission to officials and employees who want to engage in private business, practice a profession or pursue a vocation "In pursuance of Section 12 of Rule XVIII, Civil Service Rules, the following guidelines are hereby prescribed to govern the granting of permission to officials and employees of this Department who desire to engage in private business, practice a profession or pursue a vocation. "1. The employee or official concerned shall submit a written application to this Department through the Head of the Bureau or Office where he is employed by accomplishing the form prescribed for the purpose hereto attached as Annex A. "A similar request shall also be filed by the official/employee in behalf of his spouse who desires to engage in business. "2. The application shall be evaluated by the Heads of Offices concerned to determine whether there is incompatibility between the business, profession or vocation mentioned in the application and the official duties and functions of the applicant. "There is incompatibility between his engaging in the business and his official duties and functions if, from the nature of such business, the active management or participation of the applicant is required; or if the business is located within the territorial jurisdiction of the place of assignment of the applicant. As regards practice of a profession or pursuit of a vocation, there is incompatibility if, from the nature of such profession or vocation, the practice or pursuit thereof shall necessarily be made during office hours. "3. The Head of the Bureau or Office concerned shall, after proper evaluation of the application, forward the same to this Department with his comment and/or recommendation. "4. Any violation of the conditions imposed in the permission shall subject the official or employee concerned to appropriate disciplinary action. "All orders, circulars and/or instructions contrary to or inconsistent herewith are hereby revoked or modified accordingly. "This order shall take effect immediately. CESAR VIRATA Secretary" In view of the above prescribed guidelines, this Office will henceforth not give due course to requests for permission to engage in private business, practice a profession or pursue a vocation which are not in accordance with the attached prescribed form. Please be guided accordingly. aisa dc EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8