Amending Memorandum Circular No. 3

July 23, 1993 REVENUE MEMORANDUM CIRCULAR NO. 49-93 SUBJECT : Amending Memorandum Circular No. 3 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. 7, series of 1993 of the Office of the Ombudsman dated May 3, 1993. casia "Section 3 of Memorandum Circular No. 3 dated March 20, 1992 mandates all concerned to send requests for clearance to the channels referred to therein, at least forty-five (45) days prior to the earliest effectivity date of the retirement/resignation of the applicants covered by the request. Despite sufficient time provided, several retiring employees complained of delay in the release of their clearances, and consequently, their benefits. In order to have a speedier processing and release of Ombudsman clearances which are being unduly hampered by continuing power interruptions, the submission of requests for clearance shall now be made at least ninety (90) days prior to the earliest effectivity date of retirement/resignation of the applicants covered by a particular request. This circular shall take effect immediately. Manila, Philippines, May 3, 1993. cd (Sgd.) FIDEL V. RAMOS" All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue