When Vacancies in the BIR Can Arise

March 24, 1965 REVENUE MEMORANDUM ORDER NO. 09-65 It has been generally observed that Regional Directors and other personnel of the Bureau of Internal Revenue communicate to various parties from time to time, stating among others that a vacancy has arisen or that a position has become vacant by reason of a transfer or change of designation of an individual by either a Travel Assignment Order or a Revenue Special Order. This misinformation immediately gives rise to a flood of applications for an alleged vacant item or various recommendations for appointments to the supposed vacancy. The fact is that no vacancy in position is created by the mere issuance of a Travel Assignment Order or a Revenue Special Order, because in such cases the persons named in said Orders retain , their respective positions or items in the Appropriations Law to which no new or original appointments can be made. Vacancies can arise only by reason of the creation of a new position or the promotion of a person from one item in the Appropriations Law to another, or the death, retirement, or resignation of an incumbent. Only in such cases does an actual vacancy take place, and then only can applications for appointments or recommendations in relation thereto be entertained. Regional Directors and/or supervisory personnel of the Bureau of Internal Revenue are, therefore, enjoined to stop the practice of making recommendations of new personnel for appointment to alleged vacancies or to disseminate information along this line; and, likewise, other employees of this Bureau are directed to refrain from creating false impressions upon others that a vacancy has arisen on the basis of circumstances adverted to above. Compliance and observation of the foregoing are enjoined. cdll (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue