Prescribing the Guidelines in the Handling of Formal Charges and Regional Decisions by the Legal Division

January 24, 2020 REVENUE MEMORANDUM ORDER NO. 004-20 SUBJECT : Prescribing the Guidelines in the Handling of Formal Charges and Regional Decisions by the Legal Division TO : All Revenue Officials and Employees Concerned Revenue Administrative Order (RAO) No. 3-2014 dated November 5, 2014 defined the organization and functions of the Regional Offices (ROs) including the Divisions and the Revenue District Offices (RDOs) under them down to section level pursuant to the Rationalization Plan under Executive Order No. 366. HTcADC RAO No. 3-2014 provides, among others, the functions of the Personnel Adjudication Section of the Legal Division, to wit: 3.1 Conducts hearing of Formal Charge(s) prepared by the Regional Investigation Division and approved by the Regional Director; 3.2 Causes the service of the approved Formal Charge(s) and other notices to respondents and/or through his/her office; xxx xxx xxx 3.6 Serves the approved decisions/resolutions to the respondent, Regional Investigation Division, Administrative and Human Resource Management Division, Finance Division, Personnel Adjudication Division, Personnel Division and other concerned offices; RAO 3-2014 was thereafter amended by RAO No. 4-2017 which further defined the functions of the Offices of the Regional Director and Assistant Regional Director. It also reiterated, among others, the functions of the Office of the Regional Director of (1) approving and issuing the appropriate Formal Charge against concerned personnel involving light offenses as defined under Rule 10 (F), Schedule of Penalties, Revised Rules on Administrative Cases in the Civil Service and the Revised Code of Conduct for Bureau of Internal Revenue Officials and Employees; (2) Reviewing, approving a Formal Charge (FC) indorsed by or emanating from the Regional Investigation Division, as well as decisions on administrative cases emanating from the Legal Division. This Order is being issued to have a uniform process in the implementation of approved regional FCs and Decisions. Process 1. The approved regional FC shall be filed by the Regional Investigation Division (RID) with the Legal Division (LD) submitting at least six (6) sets of the document complete with necessary attachments: 1 Original FC To be served upon the Respondent 1 Original FC 1 Duplicate FC (with initials) To be retained by the Legal Division (Office copy) 1 Original FC To be furnished to the Personnel Adjudication Division, National Office 1 Duplicate original FC (with initials) To be retained by RID 1 Duplicate original FC (with initials) To be retained by Office of the Regional Director 2. The LD shall assign the Regional Administrative Case No. on the Formal Charge and record its receipt in its database/log books. 3. LD shall serve the docketed FC upon the Respondent observing the period for implementation provided by the 2017 Rules in Administrative Cases in the Civil Service (2017 RACCS). aScITE 4. The LD shall prepare the Memoranda implementing the approved FC and to furnish the Personnel Adjudication Division (PAD) of the same. The template Memoranda are appended as follows: Annex A Memorandum for the Head of Office of the Respondent Annex B Memorandum for PAD Annex C Memorandum for the Personnel Division The LD shall furnish the RID any answer or reply received from the respondent. 5. The LD shall likewise observe the period provided in the 2017 RACCS in deciding the regional administrative case. 6. The proposed Decision shall be prepared in five (5) sets as follow: 1 Original (or as many respondents) To be served upon the Respondent 1 Original 1 Duplicate FC (with initials) To be retained by the Legal Division (Office copy) 1 Original To be furnished to the Personnel Adjudication Division, National Office Duplicate original (with initials) To be furnished to RID Duplicate original (with initials) To be retained by Office of the Regional Director The Administrative and Human Resource Management Division, Finance Division and Personnel Division will be served certified true copies of the approved Decision. 7. Upon receipt of the approved Decision signed by the Regional Director, the LD shall prepare the Memoranda implementing the approved Decision and to furnish the Personnel Adjudication Division of the same. The templates Memoranda and Notice are appended as follows: Annex D Notice of Decision to the Respondent Annex E Memorandum for the Head of Office of the Respondent Annex F Memorandum for PAD Annex G Memorandum for the Personnel Division 8. LD shall serve the approved Decision upon the Respondent observing the period for implementation as provided in the Revenue Memorandum Order No. 1-2011. All revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. HEITAD (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Regional Letterhead MEMORANDUM FOR : HEAD OF OFFICE Position ( where the Respondent is assigned ) FROM : NAME OF CHIEF Chief, Legal Division SUBJECT : Implementation of the Approved Regional Formal Charge [INSERT CASE TITLE] [INSERT ADMIN. CASE NO.] DATE : Enclosed is a copy of the FORMAL CHARGE (FC) dated ________ against <Name of Respondent>, <Position> , assigned at <Office, RDO/RR> . Pursuant to Item III(D)(3), subparagraph 3.2, Revenue Administrative Order No. 3-2014 and Revenue Memorandum Order No. 19-2011: Serve a copy of the FC and PSO to respondent, <Name of Respondent> by personal or through substituted service, as provided for in Section 7, Rule XIV of the Rules of Court. In the event said FC and PSO cannot be properly served due to reassignment, resignation, retirement, dropped from the rolls, absence without leave (AWOL), and/or other analogous cases, the same should be served to his place of reassignment, latest known residence address, or where he may be found, whatever is applicable under the circumstances ; and Make a return with the Legal Division of the proof or receipt and/or service of the said FC. You are requested to immediately inform the undersigned of the action taken thereon. [Office Code] ANNEX B Regional Letterhead MEMORANDUM FOR : NAME OF CHIEF Chief, Personnel Adjudication Division 8th Floor, BIR National Office Bldg., Diliman, 820 Quezon City FROM : NAME OF CHIEF Chief, Legal Division SUBJECT : Implementation of the Approved Regional Formal Charge [INSERT CASE TITLE] [INSERT ADMIN. CASE NO.] DATE : Enclosed is a copy of the FORMAL CHARGE (FC) dated ________ against <Name of Respondent>, <Position> , assigned at <Office, RDO/RR> . ATICcS Pursuant to Item III(D)(3), subparagraph 3.6, Revenue Administrative Order No. 3-2014 and Revenue Memorandum Order No. 1-2011, the PAD is hereby furnished with a copy of the above-said FC for its records and to update the database of administrative cases. Enclosed: As indicated [Office Code] ANNEX C Regional Letterhead MEMORANDUM FOR : NAME OF CHIEF Chief, Personnel Division 7th Floor, BIR National Office Bldg., Diliman, 820 Quezon City FROM : NAME OF CHIEF Chief, Legal Division SUBJECT : Implementation of the Approved Regional Formal Charge [INSERT CASE TITLE] [INSERT ADMIN. CASE NO.] DATE : Enclosed is a copy of the FORMAL CHARGE (FC) dated ________ against <Name of Respondent>, <Position> , assigned at <Office, RDO/RR> . Pursuant to Item III(D)(3), subparagraph 3.2, Revenue Administrative Order No. 3-2014 and Revenue Memorandum Order No. 19-2011: ETHIDa Maintain a copy of the FC in the 201 File of the respondent; and Update the HRIS database and other databases/records as to the status of the respondent's employment. You are also requested to immediately inform the undersigned of the action taken thereon. [Office Code] ANNEX D Regional Letterhead BIR-RR_Admin. Case No. _____ For: [NAME OF OFFENSE] BUREAU OF INTERNAL REVENUE, Complainant, vs. NAME OF RESPONDENT, Respondent . NOTICE OF DECISION Greetings! You are hereby notified, by these presents that a DECISION, copy attached, was rendered by the Bureau of Internal Revenue in the above-entitled case dated ________, which was received by Legal Division on ______________ and is now on file with this office. You are further required to inform this office, within five (5) days from receipt hereof, the date when you received this Notice and a copy of the Decision. Very truly yours, Chief, Legal Division Copy furnished: Chief, Regional Investigation Division Chief, AHRMD Chief, Head of Office of Respondent [INSERT OFFICE CODE] ANNEX E Regional Letterhead FOR : HEAD OF OFFICE Position ( where the Respondent is assigned ) FROM : NAME OF CHIEF Chief, Legal Division SUBJECT : Implementation of the Approved BIR Regional Decision INSERT CASE TITLE INSERT ADMIN. CASE NO. DATE : Please find herewith, for proper and full implementation, a copy of the approved Decision in the above-entitled case dated _________, which was received by the Legal Division on ____________, finding [INSERT NAME OF RESPONDENT] guilty of [STATE CHARGE/OFFENSE] and is meted the penalty of _____________ . (This may vary depending on the disposition) Thus, pursuant to Revenue Memorandum Order No. 1-2011: Serve a copy of the Decision to the respondent; and cSEDTC Make a return with respect to the actual receipt of the respondent of the Decision. In the event that the said Decision cannot be properly served due to the respondent's reassignment, resignation, retirement, dropping from the rolls, absence without official leave (AWOL), and/or analogous cases, the same should be serve to the respondent's place of assignment, latest known residence address, or where the respondent may be found, whatever is applicable under circumstances . You are further required to immediately inform the undersigned of the action taken thereon. Enclosed: As indicated Copy furnished: Chief, Regional Investigation Division [Office Code] ANNEX F Regional Letterhead MEMORANDUM FOR : NAME OF CHIEF Chief, Personnel Adjudication Division Rm. 805, 8th Floor, BIR National Office Bldg., Diliman, 820 Quezon City FROM : NAME OF CHIEF Chief, Legal Division SUBJECT : Implementation of the Approved BIR Regional Decision [INSERT CASE TITLE] [INSERT ADMIN. CASE NO.] DATE : Please find herewith a copy of the approved Decision in the above-entitled case dated __________, which was received by the Legal Division on __________, finding [INSERT NAME OF RESPONDENT] guilty of [STATE CHARGE/OFFENSE] and is meted the penalty of ________ . (This may vary depending on the disposition of the Decision) Pursuant to Item III(D)(3), subparagraph 3.6, Revenue Administrative Order No. 3-2014 and Revenue Memorandum Order No. 1-2011, the PAD is hereby furnished with a copy of the above-said Decision for its records and to update the database of administrative cases. Enclosed: As indicated [OFFICE CODE] ANNEX G Regional Letterhead MEMORANDUM FOR : NAME OF CHIEF Chief, Personnel Division 7th Floor, BIR National Office Bldg., Diliman, 820 Quezon City FROM : NAME OF CHIEF Chief, Legal Division SUBJECT : Implementation of the Approved BIR Regional Decision [INSERT CASE TITLE] [INSERT ADMIN. CASE NO.] DATE : Please find herewith a copy of the approved Decision in the above-entitled case dated _______, which was received by the Legal Division on _________, finding [INSERT NAME OF RESPONDENT] guilty of [STATE CHARGE/OFFENSE] and is meted the penalty of ___________ . (This may vary depending on the disposition of the Decision) Pursuant to Item III(D)(3), subparagraph 3.6, Revenue Administrative Order No. 3-2014 and Revenue Memorandum Order No. 1-2011: Maintain a copy of the above-said Decision in the 201 File of [NAME OF RESPONDENT] ; and Update the HRIS database and other databases/records as to the status of his/her employment. You are further required to immediately inform the undersigned of the action taken thereon. Enclosed: As indicated [OFFICE CODE]