Punctuality and Regular Attendance in Office

February 20, 1980 REVENUE MEMORANDUM ORDER NO. 09-80 SUBJECT : Punctuality and Regular Attendance in Office TO : All Revenue Officials and Employees It is with great reluctance that I am issuing this reminder, but I have been compelled to do so because of the increase in incidence of tardiness and absences without justifiable reason, especially during this time when the Bureau is saddled with more work, this being the season for filing income tax returns and paying income taxes. We have noted with no little concern that many of our officials and employees still come to office late, indulge in prolonged coffee and lunch breaks, leave their places of work during office hours on private business and go home before dismissal time. Reports reaching us indicate that these practices are particularly prevalent in revenue regional and district offices. Non-observance of regular office hours adversely affects not only the performance of the officials or employees concerned but also the efficiency of the office or unit to which they belong and ultimately of the whole Bureau. Apart from this consideration, it cannot be gainsaid that the aforesaid practices can and do serve as an irritant in BIR-taxpayer relationship. Persons who come to transact official business with the BIR have the right to expect that our officials and employees are always available and ready to serve them during the prescribed office hours. When taxpayers spend time, money and effort in coming to the BIR office to perform their tax obligations only to find, that the relevant officials and employees are not available to assist them, the ruffled feelings caused are enough to generate ill-will against the revenue service and set back our drive to promote tax-consciousness and voluntary compliance. acd In order, therefore, to attain maximum efficiency in the performance of our assigned duties and at the same time maintain a wholesome relationship with the public, let us faithfully observe punctuality and regular attendance in office. It is only fitting that those performing supervisory functions set the example, for any supervisor who himself is guilty of tardiness, irregular office attendance or unjustified absences can hardly be in a position to impose discipline on his subordinates in the proper observance of office hours. In this connection, it may also be appropriate to remind all concerned that punching of time-card for another is a serious offense of falsification that will be sternly dealt with. Aside from the personnel especially tasked to supervise the enforcement of this Order, all Revenue Regional Directors, Revenue District Officers, Division Chiefs, Revenue Service Chiefs and their immediate assistants shall see to it that the laws and rules governing office attendance are strictly complied with. (SGD.) EFREN I. PLANA Acting Commissioner