Guidelines to Letter of Instruction No. 14-A dated September 29, 1972 of the President of the Philippines

October 24, 1972 REVENUE MEMORANDUM CIRCULAR NO. 61-72 SUBJECT : Guidelines to Letter of Instruction No. 14-A dated September 29, 1972 of the President of the Philippines TO : All Internal Revenue Officials and Others Concerned In implementation of Letter of Instruction No. 14-A, dated September 29, 1972, of the President of the Philippines, the Department of Finance issued guidelines to said Letter of Instruction to facilitate implementation thereof, which is quoted hereunder: "DEPARTMENT ORDER NO. 52-72 "October 12, 1972 TO : All Heads of Bureaus and Offices under this Department, including Provincial Treasurers "Pursuant to Letter of Instruction No. 14-A dated September 29, 1972 of the President of the Philippines and to give effect to the desire of the President to speed up the current intensified effort to weed out undesirable government officials and employees, and facilitate the implementation thereof, the following guidelines should be strictly observed: I. Require all officials and employees in your office or agency, including local officials appointed by the Provincial Treasurers, who are facing administrative charges, or have been repeatedly charged, or are notoriously undesirable, to tender their resignation immediately. 1) Officials and employees facing administrative charges involving grave offenses, where the evidence of guilt is strong, as well as recidivists, should be dismissed. 2) Notoriously undesirable shall include officials and employees, who, altho not facing administrative charges, are publicly known to have committed any of the grave offenses. 3) Resignations of officials and employees facing administrative charges involving less grave or light offenses, where evidence of guilt is strong, shall be accepted. II. Should the official or employee concerned fail or refuse to resign within one week from the date of receipt of notice, they shall be suspended immediately until their cases are disposed of, as follows: 1) For those actually facing administrative charges involving grave offenses, if after preliminary inquiry into the same, the head of office or agency, including Provincial Treasurers, is convinced that the evidence of guilt against the respondent or respondents is strong, he shall dismiss them. If the charge or charges involve less grave or light offenses, the proper penalty prescribed for the offense under the Civil Service law and rules shall be imposed. 2) In the case of an officer or employee who is notoriously undesirable but for any reason has escaped disciplinary action, the head of office or agency, including Provincial Treasurers, shall take notice of such notoriety and without the necessity of filing charges, shall summarily dismiss the respondent official or employee. III. Retirement and other benefits: 1. Officials and employees who are allowed to resign shall be entitled to the benefits granted them under the existing Civil Service Law and Rules. 2) Those who are allowed to retire shall be entitled to the benefits granted them under the existing retirement laws, General Orders, Presidential Decrees and Letters of Instruction. IV. Administrative Offenses: 1) Grave offenses include: a) Grave misconduct b) Falsification in the accomplishment of daily time record c) Dishonesty d) Disgraceful or immoral conduct e) Disreputable or dishonest conduct committed prior to entering the service f) Physical or mental incapacity or disability due to immoral or vicious habits g) Allowing to continue in public service any subordinate officer or employee who is inefficient or incompetent or who is guilty of any of the derelictions mentioned in Sec. 19 of CSR XVIII, without submitting such facts thru the Commissioner, to the President, or the Proper Department Head h) Contacting loans or money or other property from persons with whom the bureau or office of the employee concerned has business relations i) Purchasing or attempting to purchase, directly or indirectly, property in one's custody, or solely under his authority j) Gross insubordination k) Partisan political activity l) Making inquiry or giving consideration to political or religious opinions or affiliations or persons examined, to be examined or in the appointment or promotion of officers and employees, or discriminating against, or favoring such persons examined or appointed by reason thereof m) Conduct prejudicial to the best interest of the service n) Conviction by a competent court of a crime involving moral turpitude o) Receiving for personal use a fee, or other valuable things 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 other persons p) Intentionally making false statement in any material fact q) Practicing or attempting to practice any deception or fraud in securing his examination, registration, appointment or promotion r) Nepotism s) Oppression t) Willful violation of the provisions of the Civil Service Act 2) Less grave offenses include: a) Irregularities in the accomplishment and keeping of time record b) Discourtesy in the course of official duties c) Gross neglect of duty d) Refusal to perform official duty e) Inefficiency and incompetence in the performance of official duties f) Borrowing money by superior officers or lending by subordinate to superior officers g) Lobbying in legislative halls and offices without authority for personal interest or gain h) Improper or unauthorized solicitation of contributions from the subordinate employees and by teachers of schools or school officials from school children i) Willful violation of office regulation and/or refusal or neglect to comply with such provisions j) Soliciting recommendation whether oral or written for promotion in the competitive service from person other than the employee's supervisor or having knowledge or consenting to such recommendation k) Requiring an applicant for employment or any employee to sign any paper or document waiving any right or rights accruing to him under the Civil Service Law and Rules l) Receiving additional or double compensation unless specifically authorized by law m) Assigning a person appointed to a position in the classified service in a position of a grade or character not contemplated by the examination from the results of which appointment was made n) Employing a person appointed to a position in the unclassified service to a position in the classified service o) Making a donation or presenting any gift of substantial value by an officer to employee to an official to whom he is subordinate, or soliciting or receiving contributions from other officers or employees for the making of such donations or accepting such donations or gift offered or presented by subordinate employee p) Appointing or employing a person in violation of RA 2260 or rules made thereunder q) Paying or causing the payment of a person employed contrary to law in violation of the Civil Service Law and Rules r) Lending money at usurious rate of interest s) Directly or indirectly obstructing, defeating or violating the civil rights and liberties of an individual. t) Striking for the purpose of securing changes in the terms and conditions of employment 3) Light offenses include: a) Frequent absences or tardiness b) Habitual drunkenness c) Gambling prohibited by law d) Insubordination e) Willful failure to pay just debt f) Willful failure to pay taxes due the government g) Pursuit of private business, vocation or profession without permission h) Frequent absences or tardiness in reporting for duty, or frequent absences from duty during regular office hours i) Participation, directly or indirectly by government officials or employees in beauty, popularity or other contests either by being a candidate or by soliciting votes or coercing subordinate employees to cast, obtain or solicit votes in such contests j) Promoting the sale of tickets in behalf of private enterprises that are not intended for charitable or public welfare purposes and even in the latter cases if there is no prior authority V. Complete report of the action taken hereon must be submitted to this Department immediately." "(Sgd.) CESAR VIRATA "Secretary" All those concerned are hereby enjoined to be guided accordingly. aisa dc MISAEL P. VERA Commissioner of Internal Revenue