Prohibiting Public Officials and Employees to Receive Gifts, Directly or Indirectly, Present or Any Form of Benefit, in the Course of their Official Duties in any Occasion, Including Christmas

December 11, 1973 REVENUE MEMORANDUM CIRCULAR NO. 68-73 SUBJECT : Prohibiting Public Officials and Employees to Receive Gifts, Directly or Indirectly, Present or Any Form of Benefit, in the Course of their Official Duties in any Occasion, Including Christmas TO : All Internal Revenue Officials and Employees This is to remind the officials and employees of this Bureau of a standing prohibition of receiving gifts on any occasion including Christmas, pursuant to the Provisions of Presidential Decree No. 46 dated November 10, 1972. For your information and proper guidance, quoted hereinbelow is Presidential Decree No. 46: "MALACAANG "MANILA "MAKING IT PUNISHABLE FOR PUBLIC OFFICIALS AND EMPLOYEES TO RECEIVE, AND FOR PRIVATE PERSONS TO GIVE, GIFTS ON ANY OCCASION, INCLUDING CHRISTMAS. "WHEREAS, under existing laws and the civil service rules, it is prohibited to receive, directly or indirectly, any gift, present or any other form of benefit in the course of official duties; "WHEREAS, it is believed necessary to put more teeth to existing laws and regulations to wipe out all conceivable forms of graft and corruption in the public service, the members of which should not only be honest but above suspicion and reproach; and "WHEREAS, the stoppage of the practice of gift-giving to government men is a concrete step in the administration program of reforms for the development of new moral values in the social structure of the country, one of the main objectives of the New Society; "NOW THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution as Commander-in-Chief of all the Armed Forces of the Philippines, and pursuant to Proclamation No. 1081 dated September 21, 1972, and General Order No. 1 dated September 22, 1972, do hereby make it punishable for any public official or employee, whether of the national or local governments to receive, directly or indirectly, and for private persons to give, or offer to give, any gift, present or other valuable thing on any occasion, including Christmas, when such gift, present or other valuable thing is given by reason of his official position regardless of whether or not the same is for past favor or favors or the giver hopes or expects to receive a favor or better treatment in the future from the Public official or employee concerned in the discharge of his official functions. Included within the prohibition is the throwing of parties or entertainments in honor of the official or employee or of his immediate relatives. "For, violation of this Decree, the penalty of imprisonment for not less than one (1) year or more than five (5) years and perpetual disqualification from public office shall be imposed. The official or employee concerned shall likewise be subject to administrative disciplinary action and, if found guilty, shall be meted out the penalty of suspension or removal, depending on the seriousness of the offense. "Any provision of law, executive order, rule or regulation or circular inconsistent with this Decree is hereby repealed or modified accordingly. "This Decree shall take effect immediately after its publication. "Done in the City of Manila, this 10th day of November in the year of Our Lord, nineteen hundred and seventy-two. "SGD. FERDINAND E. MARCOS "President "Republic of the Philippines "By the President: "(SGD.) ALEJANDRO MELCHOR "Executive Secretary'' All concerned are hereby directed to be guided accordingly. cdta MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5