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Memorandum Circular No. 65, "Further Amending Circular No. 163, Dated March 5, 1968, as Amended, Particularly as Regards the Retention in the Service of Persons Who Have Reached the Compulsory Retirement Age of 65 Years"

Revenue Memorandum Circular No. 40-88 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Aug 1, 1988

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August 1, 1988 REVENUE MEMORANDUM CIRCULAR NO. 40-88 SUBJECT : Memorandum Circular No. 65, "Further Amending Circular No. 163, Dated March 5, 1968, as Amended, Particularly as Regards the Retention in the Service of Persons Who Have Reached the Compulsory Retirement Age of 65 Years" TO : All Revenue Officials and Employees For the guidance of all revenue officials and employees, quoted hereunder is Memorandum Circular No. 65, dated June 14, 1988 of the Office of the President: "MEMORANDUM CIRCULAR NO. 65 "Further Amending Circular No. 163, Dated March 5, 1968, as Amended, particularly as regards the Retention in the Service of Persons who have reached the Compulsory Retirement Age of 65 Years. "WHEREAS, this Office has been receiving requests for reinstatement and/or retention in the service of employees who have reached the compulsory retirement age of 65 years, despite the strict conditions provided for in Memorandum Circular No. 163, dated March 5, 1968, as amended. cd i "WHEREAS, the President has recently adopted a policy to adhere more strictly to the law providing for compulsory retirement age of 65 years and, in extremely meritorious cases, to limit the service beyond the age of 65 years to six (6) months only. "WHEREFORE, the pertinent provision of Memorandum Circular No. 163 on the retention in the service of officials or employees who have reached the compulsory retirement age of 65 years, is hereby amended to read as follows: "Officials or employees who have reached the compulsory retirement age of 65 years shall not be retained in the service, except for extremely meritorious reasons in which case the retention shall not exceed six (6) months." "All heads of departments, bureaus, offices and instrumentalities of the government including government owned or controlled corporations, are hereby enjoined to require their respective offices to strictly comply with this circular." cd "This Circular shall take effect immediately. By authority of the President: (Sgd.) Catalino Macaraig, Jr. Executive Secretary "Manila, June 14, 1988" Strict compliance with the foregoing is hereby enjoined. (SGD.) BIENVENIDO A. TAN, JR. Commissioner

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