Guidelines in the Application of Penalties in Administrative Cases

August 3, 1989 REVENUEMEMORANDUM CIRCULAR NO. 49-89 SUBJECT : Guidelines in the Application of Penalties in Administrative Cases TO : All Revenue Officials and Employees For the information and guidance of all revenue officials and employees, quoted hereunder is Memorandum Circular No. 30 s. 1989 of the Civil Service Commission: "Pursuant to Resolution No. 89-506 dated July 20, 1989, the Civil Service Commission hereby prescribes the following guidelines in the application of penalties in administrative cases. "Administrative offenses provided for under the Civil Service Law (Presidential Decree No. 807) and the Code of Conduct (Republic Act No. 6713), classified into grave, less grave, and light and their corresponding penalties are: casia ----------------------------------- : : : : : 1st Offense : 2nd Offense : 3rd Offense : : : : : ----------------------------------- A. GRAVE OFFENSES : 1. *Dishonesty : Dismissal : : : 2. *Gross Neglect of Duty : Dismissal : : : 3. *Grave Misconduct : Dismissal : : : 4. *Being notoriously : Dismissal : : : undesirable 5. *Conviction of a crime involving moral turpitude : Dismissal : : : 6. *Falsification of official document : Dismissal : : : 7. *Physically or mental : Dismissal : : : incapacity or disability due to vicious habits 8. *Engaging directly or : Dismissal : : : indirectly in partisan political activities by one holding non-political office 9. *Receiving for personal : Dismissal : : : use of a fee, gift or other valuable thing in the course of official duties or in connection therewith when such fee, gift or other valuable thing is given by any person in the hope of expectation of receiving a favor or better treatment than that accorded to other persons, or committing acts punishable under the anti-graft laws 10. *Contracting loans of : Dismissal : : : money or other property from persons with whom the office of the employee has business relations 11. **Soliciting or : Dismissal : : : accepting directly or indirectly, any gift, gratuity, favor, entertainment, loan or anything of monetary value which in the course of his official duties or in connection with any operation being regulated by, or any transaction which may be affected by the functions of his office. The propriety or impropriety of the foregoing shall be determined by its value, kinship, or relationship between giver and receiver and the motivation. A thing of monetary value is one which is evidently or manifestly excessive by its very nature 12. **Disloyalty to the : Dismissal : : : Republic of the Philippines and to the Filipino people 13. *Oppression : Suspension : Dismissal : : 6 mos. 1 day to 1 year 14. *Disgraceful and : Suspension : Dismissal : : immoral conduct 6 mos. 1 day to 1 year 15. *Inefficiency and : Suspension : Dismissal : : incompetence in the 6 mos. 1 day performance of 1 year official duties 16. *Frequent unauthorized : Suspension : Dismissal : : absences or tardiness in 6 mos. 1 day reporting for duty 1 year loafing or frequent unauthorized absences from duty during regular office hours 17. *Refusal to perform : Suspension : Dismissal : : official duty 6 mos. 1 day 1 year 18. *Gross insubordination : Suspension : Dismissal : : 6 mos. 1 day 1 year 19. *Conduct grossly : Suspension : Dismissal : : prejudicial to the best 6 mos. 1 day interest of the service 1 year 20. *Directly or indirectly : Suspension : Dismissal : : having financial and 6 mos. 1 day material interest in any 1 year transaction requiring the approval of his office. Financial and material interest is defined as pecuniary or proprietary interest by which a person will gain or lose something 21. **Owning, controlling, : Suspension : Dismissal : : managing or accepting 6 mos. 1 day employment as officer, 1 year employee, consultant, counsel, broker, agent, trustee, or nominee in any private enterprise regulated, supervised or licensed by his office, unless expressly allowed by law. 22. **Engaging in the : Suspension : Dismissal : : private practice of his 6 mos. 1 day profession unless authorized 1 year by the Constitution, law or regulation, provided that such practice will not conflict with his official functions. 23. **Disclosing or : Suspension : Dismissal : : misusing confidential or 6 mos. 1 day classified information 1 year officially known to him by reason of his office and not made available to the public, to further his private interests or give undue advantage to anyone, or to prejudice the public interest. acd 24. **Obtaining or using : Suspension : Dismissal : : any statement filed under 6 mos. 1 day the Code of Conduct and 1 year Ethical Standards for Public Officials and Employees for any purpose contrary to morals or public policy or any commercial purpose other than by news and communications media for dissemination to the general public. B. LESS GRAVE OFFENSES: 1. *Simple neglect of : Suspension : Dismissal : : duty 1 mo. 1 day 6 mos. 2. *Simple misconduct : Suspension : Dismissal : : 1 mo. 1 day 6 mos. 3. *Gross discourtesy in : Suspension : Dismissal : : the course of official 1 mo. 1 day duties 6 mos. 4. *Gross violation of : Suspension : Dismissal : : existing Civil Service 1 mo. 1 day Law and rules of 6 mos. serious nature 5. *Insubordination : Suspension : Dismissal : : 1 mo. 1 day 6 mos. 6. *Habitual drunkenness : Suspension : Dismissal : : 1 mo. 1 day 6 mos. 7. *Nepotism as defined : Suspension : Dismissal : : in Sec. 49 of Presidential 1 mo. 1 day Decree No. 807 6 mos. 8. **Recommending any : Suspension : Dismissal : : person to any position in 1 mo. 1 day a private enterprise 6 mos. which has a regular or pending official transaction with his office, unless such recommendation or referral is mandated by (1) law, or (2) international agreements, commitment and obligation, or as part of the function of his office. 9. **Unfair discrimination : Suspension : Dismissal : : in rendering public service 1 mo. 1 day due to party affiliation 6 mos. or preference 10. **Failure to file : Suspension : Dismissal : : sworn statements of 1 mo. 1 day assets, 6 mos. liabilities and net worth, and disclosure of business interest and financial connections including those of their spouses and unmarried children under eighteen (18) years of age living in their households. 11. **Failure to resign : Suspension : Dismissal : : from his position in 1 mo. 1 day the private business 6 mos. enterprise within thirty (30) days from assumption of public office when conflict of interest arises, and/or failure to divest himself of his shareholdings or interest in private business enterprise within sixty (60) days from such assumption of public office when conflict of interest arises: Provided, however, that for those who are already in the service and a conflict of interest arises, the official or employee must either resign or divest himself of said interest within the periods, herein-above provided, reckoned from the date when the conflict of interest had arisen. C. LIGHT OFFENSES: 1. *Neglect of duty : Reprimand : Suspension : Dismissal : 1-30 days 2. *Discourtesy in the : Reprimand : Suspension : Dismissal : course of official duties 1-30 days 3. *Improper or : Reprimand : Suspension : Dismissal : unauthorized solicitation 1-30 days of contributions from subordinate employees and by teachers or school officials from school children 4. *Violation of : Reprimand : Suspension : Dismissal : reasonable office 1-30 days rules and regulations 5. *Gambling prohibited : Reprimand : Suspension : Dismissal : by law. 1-30 days 6. *Refusal to render : Reprimand : Suspension : Dismissal : overtime service 1-30 days 7. *Disgraceful, immoral : Reprimand : Suspension : Dismissal : or dishonest conduct 1-30 days prior to entering the service 8. *Borrowing money by : Reprimand : Suspension : Dismissal : superior officers from 1-30 days subordinates to superior officers 9. *Lending money at : Reprimand : Suspension : Dismissal : usurious rates of interest 1-30 days 10. *Willful failure to pay : Reprimand : Suspension : Dismissal : just debts or willful 1-30 days failure to pay taxes due to the government 11. *Pursuit of private : Reprimand : Suspension : Dismissal : business, vocation or 1-30 days profession without permission required by Civil Service rules and regulations 12. *Lobbying for personal : Reprimand : Suspension : Dismissal : interest or gain in 1-30 days legislative halls and offices without authority 13. *Promoting the sale of : Reprimand : Suspension : Dismissal : tickets in behalf of 1-30 days private enterprise that are not intended for charitable or public welfare purposes and even in the latter cases if there is no prior authority. 14. **Failure to act : Reprimand : Suspension : Dismissal : promptly on letters 1-30 days and request within fifteen (15) days from receipt, except as otherwise provided in the rules implementing the Code of Conduct and Ethical Standards for Public Officials and Employees. 15. **Failure to process : Reprimand : Suspension : Dismissal : documents and complete 1-30 days action on documents and papers within a reasonable time from preparation thereof, except as otherwise provided in the rules implementing the Code of Conduct and Ethical Standards for Public Officials and Employees 16. **Failure to attend to : Reprimand : Suspension : Dismissal : anyone who wants to 1-30 days avail himself of the services of the office, or act promptly and expeditiously on public transactions. ----------------------------------- * Offenses under Presidential Decree No. 807 The penalty of Forced Resignation may be imposed instead of dismissal. The penalty of Transfer, or demotion, or fine may be imposed instead of Suspension from 1 month 1 day to 1 year The penalty of fine may be imposed instead of suspension from 1 day to 1 month. ** Offenses under Republic Act No. 6713 "Only one penalty shall be imposed for each case. "Each Case" means one administrative case which may involve one or more charges or counts. "In the determination of penalties to be imposed, mitigating and aggravating circumstances may be considered. "If the respondent is found guilty of two or more charges or counts, the penalty imposed should be that corresponding to the most serious charge or count and the rest may be considered as aggravating circumstances. "The second or the third offense committed need not be the same offense previously committed but any offense of the same classification. "The penalty of dismissal shall carry with it that of cancellation of eligibility, forfeiture of leave credits and retirement benefits, and disqualifications from reemployment in the government service. "The penalty of forced resignation shall carry with it that of forfeiture of leave credits and retirement benefits, and the disqualification for employment in the government service for a period of one year. However, where the resignation contains conditions or disqualification regarding reemployment in a class of position, the respondent shall be disqualified for reemployment in such positions. aisa dc "All Circulars, issuances inconsistent with this Memorandum Circular are deemed superseded. "THIS CIRCULAR SHALL TAKE EFFECT IMMEDIATELY." Quezon City, July 20, 1989 (SGD.) PATRICIA A. STO. TOMAS" Chairman Please be guided accordingly. JOSE U. ONG Commissioner of Internal Revenue