Policy in case of the Office of the Regional Director

October 2, 1989 REVENUE MEMORANDUM CIRCULAR NO. 68-89 SUBJECT : Policy in Case of the Office of the Regional Director TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all concerned, there is published hereunder the letter dated September 21, 1989 of this Office, to the Assistant Regional Director, Revenue Region No. 3-B, Valenzuela, Metro Manila, to the effect that in the event that an incumbent Regional Director retires, the incumbent. Assistant Regional Director or any other revenue official will not be designated verbally or in writing as Acting Regional Director for the reason that Regional Directors are presidential appointees; and that until the President has duly appointed a Regional Director, the Assistant Director by operation of law will perform the functions of the retired Regional Director in his capacity not as Acting Regional Director but as Assistant Regional Director. "September 21, 1989 Assistant Director Benito Q. Diaz Revenue Region No. 3-B Valenzuela, Metro Manila Dear Assistant Director Diaz: This has reference to your Revenue Regional Memorandum Circular No. 1-89 dated September 18, 1989, copy of which you furnished this Office and the senior officials of this Bureau. In the said Circular, you stated that 'upon the oral instructions of the Commissioner . . . assumed the functions and the position of Acting Regional Director. . . . (Emphasis supplied). In connection therewith, I regret to inform you that I do not recall having given you verbal instructions to assume the position of Acting Regional Director. It is the policy of this Office that in the event that an incumbent Regional Director retires, the incumbent Assistant Regional Director or any other Revenue official will not be designated verbally or in writing as Acting Regional Directors. The reason for this policy is that Regional Directors are presidential appointees and, until the President has duly appointed a Regional Director, the Assistant Director by operation of law will perform the functions of the retired Regional Director in his capacity not as Acting Regional Director but as Assistant Regional Director. This policy of not designating Acting Regional Directors is therefore intended to avoid preemption of the authority of the President to select other qualified officials for appointment as Regional Director. To dispel the impression that you were instructed to assume the position of Acting Regional Director, you are hereby requested to withdraw and cancel. Revenue Regional Memorandum Circular No. 1-89, as it is hereby considered revoked and cancelled. Very truly yours, (SGD.) JOSE U. ONG Commissioner of Internal Revenue" It is desired that this Circular be given as wide publicity as possible. (Sgd.) JOSE U. ONG Commissioner of Internal Revenue