Procedures on the Investigation of Administrative Cases

November 7, 1981 REVENUEMEMORANDUM ORDER NO. 09-81 SUBJECT : Procedures on the Investigation of Administrative Cases TO : All Officials and Employees of the Bureau of Internal Revenue Pursuant to the provisions of Presidential Decree No. 807 dated October 6, 1975, and pertinent Civil Service Law, and Rules and, in view of the delegation of authority to Revenue Regional Directors under Revenue Memorandum Order No. 23-80, and the creation of the Personnel Inquiry Division under Revenue Administrative Order No. 2-80 dated October 2, 1980, the following procedures governing the investigation of administrative cases of BIR personnel are hereby prescribed. acd A. ADMINISTRATIVE PROCEEDINGS 1. How initiated . (a) Administrative proceedings may be commended motu propio by the Commissioner of Internal Revenue against a subordinate officer or employee in the Central Office or by the Regional Director against any subordinate personnel in his region, or upon sworn, written complaint of any other persons. (b) In the case of a complaint filed by persons other than the Commissioner of Internal Revenue or Regional Director, the complainant shall submit sworn statements covering his testimony and those of his witnesses together with his documentary evidence. If on the basis of such papers a prima facie case is found not to exist, the Commissioner shall dismiss the case. If a prima facie case exists, the Commissioner or Regional Director, as the case may be, shall notify the respondent in writing of the charges against the latter, to which shall be attached copies of the complaint, sworn statements and other documents submitted. cd i (c) In the Central Office, the Internal Security Division shall gather and collate evidence or data against BIR personnel for administrative investigation purposes; evaluate evidence, confer with witnesses and secure affidavits for the prosecution of administrative cases; file the formal charges in appropriate cases; and investigate illegal enrichment cases against BIR personnel, whether assigned in the Central Office or in the regional offices, including the audit and investigation of their income tax returns connected with the illegal enrichment investigation. In the regional offices, the Regional Director shall designate the investigator or investigators to handle the investigation of administrative complaints; gather data and evidence and to evaluate the same and, prepare, if the circumstances so warrant, the formal charges against the erring revenue employee. 2. Anonymous or unsworn complaints . A complaint filed by a private person against a revenue officer or employee shall not be given due course and the officer or employee concerned shall not be required to answer the complaint, unless the same is in writing and subscribed and sworn to by the complainant. cd i No action shall be taken on an anonymous complaint unless there is obvious truth or merit to such complaint or there are material facts, leads or specifications susceptible of verification, mentioned therein, which if logically pursued could ripen into a case, in which event the Commissioner of Internal Revenue or Regional Director concerned, as the case may be, shall take the initiative in filing the charge against the officer or employee concerned and action thereon shall be taken in accordance with the procedures prescribed herein. 3. Service of charge or complaint; order to answer . (a) The respondent shall be notified in writing of the charge/s or complaint against him by the Commissioner of Internal Revenue or the Regional Director, as the case may be, to which shall be attached copies of the complaint, sworn statements and other documents submitted, and the respondent shall be allowed not less than seventy-two (72) hours but not more than five (5) days after receipt of the complaint to answer the charge/s in writing under oath, together with supporting sworn statements and documents. (b) The order to submit the answer to the charge or complaint shall state that upon receipt of the answer it shall be determined whether or not a formal investigation shall be necessary, and that in the affirmative, respondent shall be advised accordingly and informed that he/she shall be entitled to the services of counsel, if desired, and to the attendance of witnesses and the production of documentary evidence in his/her favor through the compulsory process of subpoena or subpoena duces tecum . (See Annex "A" Form of Formal Charge). 4. Form and contents of complaint . The complaint shall be drawn in clear, simple and concise language and in a methodical manner as to apprise the respondent of the nature of the charge against him and to enable him to prepare his defense. The complaint or charge shall contain (a) the full name and address of the complainant; (b) the full name and address of the respondent as well as his position and place of assignment, and (c) a brief statement of relevant and material facts, accompanied by certified true copies of the documentary evidence if any. (Refer to Annex "B" - Form of Complaint of a Private Person). 5. With whom filed . The complaint may be filed with the Commissioner of Internal Revenue or the Regional Director concerned. If a regional employee is involved and the complaint is filed with the Central Office, unless directed otherwise by the Commissioner of Internal Revenue, said complaint shall be referred to the Regional Director concerned who shall conduct the necessary investigation in accordance with the procedures prescribed herein and submit the appropriate recommendation thereon to the Commissioner. 6. Effect of withdrawal . The withdrawal of the complaint/s or charge/s by the complaint does not ipso facto relieve the respondent from any administrative liability. casia B. ANSWER 1. Time to Answer . The respondent shall file or submit his written answer to the Commissioner of Internal Revenue or the Regional Director concerned, as the case may be, within the period specified in the notification of the charges or complaint sent to him. (Refer to Annex "C"- Form of Answer). 2. How filed . The answer may be filed personally or by registered mail. The answer shall be deemed filed on the date of receipt stamped on the answer, if filed personally, and on the date stamped on the registered envelope, if filed by registered mail. 3. Contents . The answer shall be specific and contain material facts and shall be accompanied with supporting statements and documents. acd C. DISMISSAL OF COMPLAINT 1. If on the basis of the papers submitted by the complainant a prima facie case is found not to exist, the Commissioner of Internal Revenue shall, upon proper recommendation, dismiss the case without the necessity of a formal investigation. D. PREVENTIVE SUSPENSION 1. Grounds for preventive suspension . The respondent may be preventively suspended, pending an investigation, for a period of ninety (90) days by the Commissioner of Internal Revenue if the charge against such officer or employee involves dishonesty, oppression or grave misconduct, or neglect in the performance of duty; or if there are reasons to believe that the respondent is guilty on the charges which would warrant his removal from the services (See Annex "D" - Form of Order of Suspension). 2. Filling of preventive suspension . The respondent shall be automatically reinstated in the service after the expiration of ninety (90) days if the case against him is not finally decided by the disciplinary authority within said period of time provided that the delay in the disposition thereof is not due to his fault or negligence, and if so, the period of delay shall not be counted in computing the period of suspension. (See Annex "E" Form of Order of Lifting of Preventive Suspension). casia E. HEARING 1. When to conduct a formal investigation . (a) A formal investigation shall be conducted if the respondent's answer to the charge is not deemed satisfactory, except when any of the circumstances which will warrant summary dismissal or removal exists, and when from the allegations of the complaint and the answer of the respondent, including the supporting documents, the merits of the case cannot be decided judiciously without conducting such an investigation. 2. Summary Proceedings . No formal investigation is necessary and the respondent may be immediately removed or dismissed if any of the following circumstances is present: (a) When the charge is serious and the evidence of guilt is strong (b) When the respondent is a recidivist or has been repeatedly charged and there is reasonable ground to believe that he is guilty of the present charge. (c) When the respondent is notoriously undesirable. Resort to summary proceedings shall be done with utmost objectivity and impartiality to the end that no injustice is committed: Provided , That removal or dismissal except by the President, himself, or upon his order, may be appealed to the Civil Service Commission. 3. Who can conduct hearing . In the Central Office, the formal investigation or hearing of the administrative case filed by the Internal Security Division shall be conducted by the Personnel Inquiry Division. In the regional offices, the Regional Director concerned shall designate any of the Legal Officers of the Legal Branch or any lawyer assigned in another Unit in his region to conduct the formal investigation or hearing of the administrative case. However, in meritorious cases, or upon request of the Regional Director, the Commissioner of Internal Revenue may assign any of the Hearing Officers in the Personnel Inquiry Division to conduct the formal investigation involving personnel in the regional offices. In any case, the Internal Security Officer or Investigator who handled the case and was instrumental in filing the formal charge shall act as the Prosecutor in the formal investigation or hearing therefor. 4. Notice of the hearing . The hearing shall be held not earlier than five (5) days nor the later than ten (10) days from the date of receipt of respondent's answer by the Commissioner of Internal Revenue or the Regional Director concerned, as the case may be. The parties and their witnesses shall be notified by subpoena of the scheduled hearing at least five (5) days before the date thereof, specifying the time, date and place of hearing. 5. Request for subpoena . If a party desires the attendance of a witness or witnesses or the production of documents, he should make a request for the issuance of the necessary subpoena or subpoena duces tecum at least three (3) days before the scheduled hearing. (Refer to Annex "F" - Form of Subpoena; Annex "G" - Subpoena duces tecum ) 6. Postponement . Postponement of investigation or hearing shall be discouraged and allowed only in meritorious cases, like illness of the party/ies or counsel/s and other similar causes. Without the written approval of the Commissioner of Internal Revenue or Regional Director, as the case may be, no postponement shall be granted for more than seven (7) days. acd 7. Preliminary matters . At the start of the hearing, appearances, for the parties shall be required at the same time an inquiry shall be made whether or not the parties are ready to proceed with the reception of the evidence. If a respondent appears without the assistance of counsel, the Hearing Officer shall inform him of his right to avail of the services of counsel. Before taking the testimony of a witness, the Hearing Officer shall put him under oath, ask his name, address, civil status and age, and his place of employment. 8. Stenographic record of proceedings . The testimony of each witness and the manifestations of the Hearing Officer, parties and counsel during the hearing shall be taken in shorthand or stenotype. A transcript of the records made by the official stenographer or stenotypist and certified as correct by the Hearing Officer shall be considered prima facie a correct statement of such testimony and proceedings. 9. Solemnity . The investigation shall be conducted with solemnity and the Hearing Officer shall comfort himself with utmost impartiality and dignity befitting his position as a trier of facts in a case involving the integrity or efficiency of a public office. 10. Order of hearing . The order of hearing shall be as follows unless for special reasons the Hearing Officer shall direct otherwise: (a) The complainant shall present the evidence in support of his complaint. (b) The respondent shall then offer evidence to substantiate his defense. (c) The parties may then respectively offer rebutting evidence only, unless the Hearing Officer, for good reasons and in the furtherance of justice shall allow them to offer evidence upon their original case. (d) After the presentation of evidence has been concluded, the parties may be given a reasonable time to submit their respective memoranda. 11. Order of examination . A witness may be examined as follows: (a) Direct examination by the proponent; (b) Cross-examination by the opponent; (c) Re-direct examination by the proponent; (d) Re-cross examination by the opponent. 12. Objections . All objections to the manner of conducting a hearing or to any question propounded to a witness shall be resolved by the Hearing Officer. 13. Termination of hearing . The hearing shall be completed within 30 days from the filing of charges unless the period is extended by the Civil Service Commission in meritorious cases. 14. Memorandum . The Hearing Officer may allow the parties to submit their respective memoranda within five (5) days after the termination of the hearing. F. EVIDENCE 1. Non-technical procedure . The hearing shall be conducted solely for the purpose of ascertaining the truth and without necessarily adhering to technical rules applicable in judicial proceedings. 2. Material and relevant evidence . The Hearing Officer shall accept all evidence having materiality and relevancy to the case. In case of doubt, he should resolve for the admission of the evidence, subject to the objection interposed against its admission. acd 3. Marking . All documentary evidence or exhibits shall be properly marked by letters (A, B, C, etc.) if presented by the complainant and by numbers (1, 2, 3, etc.) if presented by the respondent. They shall be attached to the records or, if voluminous, kept in a separate folder marked "Folder of Exhibits" which shall also be attached to the records. G. DECISION 1. When case decided . The decision shall be rendered by the Commissioner of Internal Revenue in every case within 30 days from the termination of the investigation or submission of the report of the Hearing Officer, which report shall be submitted within 15 days from the conclusion of the hearing. 2. Preparation of decision/resolution . (a) In the Central Office, the Hearing Officer assigned to the case shall prepare the decision for the approval and signature of the Commissioner of Internal Revenue. He shall attach thereto the record of the case. The transcript of the oral testimony taken during the hearing shall be paged consecutively and in chronological order, sewed on the left-hand side, and properly indexed, showing the page on which the testimony of each witness begins. (b) In the Regional Offices, the same procedure shall be followed and the Regional Director shall forward the decision to the Commissioner of Internal Revenue thru the Revenue Service Chief (Inspection) for review. (c) In all cases, if a petition for reconsideration is filed within the prescribed period allowed by law, the same shall be resolved by the Personnel Inquiry Division. However, if the petition for reconsideration is filed in the office of the Regional Director the same shall be forwarded immediately to the Commissioner of Internal Revenue Attention : Revenue Service Chief (Inspection) for final disposition. 3. Contents of decision . The decision shall contain the charge, the name of respondent and his office of assignment, a brief statement of the material and relevant facts, findings, offense committed, and penalty meted out. 4. Finality of decisions of the Commissioner of Internal Revenue . (a) The decisions of the Commissioner of Internal Revenue shall be final in case the penalty imposed is suspension for not more than 30 days or fine in an amount not exceeding 30 days' salary. (b) The Civil Service Commission shall decide, upon appeal, all administrative disciplinary cases involving the imposition of a penalty of suspension for more than 30 days, or fine in an amount exceeding 30 days' salary, demotion in rank or salary, suspension for not more than one year without pay, or transfer, removal or dismissal from office. 5. Closing memorandum in lieu of decision . In case of complaints which are unsworn or are filed by anonymous or fictitious persons or where, although subscribed and sworn to, a prima facie case is found not to exist, the Internal Security Officer shall prepare a memorandum recommending the dismissal or closing thereof, with the concurrence of the Revenue Service Chief (Inspection) or the Regional Director, as the case may be, for the approval of the Deputy Commissioner of Internal Revenue having jurisdiction of the same. casia H. PETITION FOR RECONSIDERATION 1. Period for filing petition for reconsideration . (a) A petition for reconsideration shall be filed within 15 days from receipt of the decision. 2. Grounds . A petition for reconsideration shall be based only on any of the following grounds: (a) New evidence has been discovered which materially affects the decision rendered; (b) The decision is not supported by the evidence on record; (c) Errors of law or irregularities have been committed prejudicial to the interest of the respondent. This is subject to the condition that only one petition for reconsideration shall be entertained. (See Annex "H" Form of Petition for Reconsideration) 3. Period within which to decide petition . A petition for reconsideration shall be decided within fifteen (15) days from filing thereof. I. APPEAL 1. Period for appeal . Appeals, when allowable, shall be made by the party adversely affected by the decision within 15 days from receipt of the decision unless a petition for reconsideration is seasonably filed. 2. With whom and how appeal is filed . Notice of the appeal shall be filed with the Commissioner of Internal Revenue who shall forward the records of the case, together with the notice of appeal, to the Ministry of Finance. The appeal shall be deemed filed in case the same is sent by mail, on the date shown by the postmark on the registered envelope which shall be attached to the record of the case, and in case of personal delivery, on the date stamped by the Bureau on the appeal. 3. Form and contents of appeal . The appeal shall state distinctly the date respondent received a copy of the decision and, in case he filed a petition for reconsideration of the decision, the date he received the resolution of the Commissioner of Internal Revenue of his petition, and failure to do so may cause the dismissal of the appeal. The respondent shall likewise state distinctly the grounds relied upon for excepting from the decision, therefor, together with the argument in support of each ground. (See Annex "I" Form of Appeal) 4. Appellate jurisdiction . In case the decision of the Commissioner of Internal Revenue is appealable to the Civil Service Commission, the same may be initially appealed to the Minister of Finance and finally to the said Commission. 5. Effect of appeal . (a) Pending the appeal, the decision shall be executory except when the penalty is removal, in which case the same shall be executory only after confirmation by the Minister of Finance. (b) An appeal shall not stop the decision from being executory, and in case the penalty is suspension or removal, the respondent shall be considered as having been under preventive suspension during the pendency of the appeal in the event he wins an appeal. acd J. MISCELLANEOUS PROVISIONS 1. Grounds for disciplinary action . Section 36(b) of Presidential Decree No. 807 provides the grounds for disciplinary action. (See Annex "J" List of Offenses which may be grounds for disciplinary action) 2. Penalties prescribed for offenses . The penalties prescribed in Section 36 (d) of Presidential Decree No. 807 are as follows: a) Removal from the service b) Transfer c) Demotion in rank or salary d) Suspension for not more than one year without pay e) Fine in amount not exceeding six months' salary f) Reprimand 3. Like penalties for like offenses; rule of singularity of penalty . In meting out punishment, the same penalties shall be imposed for similar offenses and only one penalty shall be imposed in each case. 4. Application of penalties . For the proper and uniform application of penalties, Memorandum Circular No. 8, series of 1970, dated June 26, 1970, of the Civil Service Commission is hereby reproduced as Annex "K" hereof to serve as guideline in the imposition of penalties in administrative cases. 5. Title of case . The private party filing the complaint shall be called the complainant, while the official or employee against whom the complaint is made shall be called the respondent. cd i 6. Assigning numbers to decided cases . (a) In decisions of administrative cases involving Central Office personnel, the numbering shall be as follows: Administrative Case BIR No. 00001-80 where 00001 indicates that this is the first administrative case decided in the Central Office for the period of time involved. The figure 80 represents the calendar year 1980. (b) Decisions of cases involving personnel assigned in regional offices shall be assigned numbers as follows: Administrative Case BIR No. 00001-80-RR-1 where 00001 indicates that this is the first case decided for the period of time involved. The figure 80 represents the calendar year 1980 and RR-1 stands for Revenue Region No. 1 and so on, for the Regional Office concerned. 7. Confidentiality of records . Records in administrative cases are confidential in nature and any information as to the charges or accusations or facts adduced may not be released, and such records may not be available except to the proper authorities or, upon request, to the parties in interest or their authorized representative. 8. Effectivity . This Memorandum Order which supersedes Revenue Memorandum Order No. 29-80 shall take effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner ANNEX A Formal Charges REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Lungsod Ng Quezon Date _________________ Mr. ____________________ _______________________ (Office and Location) FORMAL CHARGE S i r : Pursuant to Presidential Decree No. 807 dated October 6, 1975 and Presidential Decree No. 640 dated January 21, 1975 of the President of the Philippines, you are hereby administratively charged with ( state irregularity or offense ) , committed as follows: (Give specification of charges) WHEREFORE, you are hereby required to answer the foregoing charge and submit the same in writing within five (5) days from receipt hereof, otherwise, if your answer is not received in this Office on time, your case will be decided on the basis of the records available. cdt Upon receipt of your answer, this Office shall determine whether or not a formal investigation shall be necessary. In the affirmative, you shall be advised accordingly, and in which event you shall be entitled to the services of counsel, if you so desire, and the attendance of witnesses and the production of documentary evidence in your favor through the compulsory process of subpoena or subpoena duces tecum . Please acknowledge receipt hereof by affixing your signature in the duplicate of this letter which must be returned immediately to this Office, Attention : Revenue Service Chief ( Inspection ). Very truly yours, Commissioner/Regional Director ANNEX B Complaints of a Private Person REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Lungsod Ng Quezon Date _________________ The Commissioner of Internal Revenue/Regional Director Quezon City S i r : I, (name of complainant), of legal age, married, Filipino, and with postal address at ___________________________ do hereby charge Mr. _________________________, residing at ____________________, and employed as _________________ in the Bureau/Office of __________________, with (state offense committed as follows: (Specification of charges) In support of the above charges, I am submitting the following documentary evidences: (a) Enumerate the documentary evidence with a brief statement of the substance of each. (b) Attach copies of the documentary evidence to the complaint, properly marked for identification purposes. ________________________ (Complainant) Subscribed and sworn to before me this ________________ day of ________________, 198_____, in _________________ Mr. __________ exhibited to me his Residence Certificate No. ______________ issued at ___________________________ on __________________________. ____________________________ (Person authorized to administer oath) ANNEX C Answer REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Lungsod Ng Quezon The Commissioner of Internal Revenue/Regional Director Quezon City ANSWER S i r: I, _____________________, now employed as ___________________, in the Bureau/Office of ____________________, in answer to charge/complaint filed against me, (by Mr. _______________), hereby deny (or admit) the charges against me. In support of my defense, it may be stated that I deny the allegation in paragraph I, etc., the truth being (state briefly the detail of the defense) I am also submitting the following documentary evidence: ________________________________________________ ________________________________________________ ________________________________________________ ________________________________________________ In witness whereof, I hereunto sign my name this ___________ day of _____________, 19 ___, in the City of _______, Philippines. _________________________ (Name of Respondent) Subscribed and sworn to before me this ______ day of ________ 19___, in the City of ____________________, Philippines. _____________________________ (Person authorized to administer oath) ANNEX D Order of Preventive Suspension REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Lungsod Ng Quezon Date _________________ Mr. ____________________ _______________________ (Office and Location)____ PREVENTIVE SUSPENSION S i r : Pursuant to Presidential Decree No. 807 dated October 6, 1975 and Presidential Decree No. 640 dated January 21, 1975 of the President of the Philippines, you are hereby preventively suspended from Office effective immediately pending final determination of the administrative case against you for (state offense). Accordingly, you are hereby required to turn over all government property for which you are accountable and all your unfinished assignments to your immediate superior officer, in accordance with Revenue Memorandum Order No. 58-75 dated October 27, 1975 of this Bureau. acd Please acknowledge receipt hereof by signing and transmitting the duplicate of this letter to the Revenue Service Chief (Inspection), this Bureau. Very truly yours, _______________________ Commissioner ANNEX E Lifting of Preventive Suspension REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Lungsod Ng Quezon Date _________________ Mr. ____________________ _______________________ (Office and Location)___ S i r : Pursuant to the provision of Section 48 of Presidential Decree No. 807 dated October 6, 1975, are pending determination by this Office of the Administrative case against you for ( state offense charged ) , your 90-day preventive suspension from Office which took effect on ______________ is hereby lifted effective immediately. Accordingly, you are hereby directed to report to (state unit or office) , for assignment to duty thereat (state the condition, if necessary, such as: not involving money or property accountability, etc.) Very truly yours, ______________________ Commissioner ANNEX F Subpoena REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Lungsod Ng Quezon ________________________ (Complainant) - versus - ________________________ (Respondent) S U B P O E N A x - - - - - - - - - - - - - - - - - - - x TO: ___________________ ___________________ ___________________ G R E E T I N G S : You are hereby required to appear and be present at the _______________________, _______ floor, Bureau of Internal revenue, at _________ a.m./p.m., on the _____ day of ____________, 198______, then and there to testify in the above-entitled case pending therein. FALL NOT UNDER PENALTY OF LAW. Given this _______ day of _______, 198____, at Manila Philippines. ___________________________ Commissioner of Investigator PROOF OF SERVICE: I have this day served a copy of the foregoing SUBPOENA upon Mr. ________________ personally/by registered mail. Dated this ________ this day of _____, 198_____. __________________________ Serving Party ANNEX G Subpoena duces tecum REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Lungsod Ng Quezon ____________________ ) (Complainant) ) ) - versus - ) ) ____________________ ) (Respondent) ) SUBPOENA DUCES TECUM x - - - - - - - - - - - - - - - - x TO: _________________ ____________________ ____________________ G R E E T I N G S : You are hereby required to appear and be present at the ______________________________, _______ floor, Bureau of Internal Revenue, Quezon City at _________ a.m./p.m., on the _____ day of _________________, 198______, and to bring with you the following described books, records, writings or other documents: (List and description of books, documents, etc.) it being necessary to use the same as evidence in the above-entitled case pending therein. FAIL NOT UNDER PENALTY OF LAW. Given this _______ day of _____________, 198____, at Manila Philippines. __________________________ Commissioner of Investigator PROOF OF SERVICE: I have this day served a copy of the foregoing SUBPOENA upon Mr. ______________________ personally/by registered mail dated this _______________ day of ________________, 198_____. ______________________ Serving Party ANNEX H Petition for Reconsideration REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Lungsod Ng Quezon Juan de la Cruz ) ADM. CASE NO. _________ Respondent ) x - - - - - - - - - x PETITION FOR RECONSIDERATION Respondent, thru counsel, alleges: 1. That the decision of the Commissioner of Internal Revenue in the above-entitled case was served on him on _____________________, 198_______. 2. That, since then, respondent has discovered new evidence which he could not with reasonable diligence have discovered and produced at the time of investigation (or any of the other grounds specified in Sec. 36 of PD No. 807). 3. That the new evidence discovered will materially affect the decision rendered. 4. That the said evidence consists of the following, to wit: (Here state briefly the nature of the newly discovered evidence). 5. That the affidavits of ____________, _______________ and _______________ (and/or the following documents) are attached hereto as Annexes "A", "B", etc. to substantiate the newly discovered evidence. cdt WHEREOF, respondent prays that the decision in this case be set aside and a new hearing be ordered for the reception of _______________, 198______ Manila, Philippines. _________________________ (Respondent or Counsel) ANNEX I VERIFICATION Appeal REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Lungsod Ng Quezon Juan de la Cruz ADM. CASE NO. ___________ Pedro de la Cruz Respondents Pedro de la Cruz Respondent-Appellant x - - - - - - - - - - - - - - - - - x A P P E A L Respondent, thru counsel, alleges: 1. That the decision of the Commissioner of Internal Revenue in the above-entitled case was served on the respondent _______________ on _________________, 198_____; (in case respondent filed a petition for reconsideration) - That the resolution of the Commissioner of Internal Revenue on his petition for reconsideration of the decision in the above- entitled case was received by respondent _____________________ on ____________________, 198 _______. 2. That the respondent hereby appeals to the Civil Service Commission to set aside the decision and/or resolution of the Commissioner of Internal Revenue in the above-entitled case, on the following grounds: (State grounds) 3. That in support of each of the grounds for this appeal, respondent hereby manifests: (State arguments in support of each ground). WHEREFORE, respondent prays that his appeal be given due course and that the entire record of the case be forwarded to the Civil Service Board of Appeals within the reglementary period. _____________________, 198 ________. Manila, Philippines. _______________________ (Respondent or Counsel) ANNEX J VERIFICATION List of administrative offenses under Section 36 (b) of Presidential Decree No . 807 (b) The following shall be grounds for disciplinary action: 1) Dishonesty; 2) Oppression; 3) Neglect of duty; 4) Misconduct; 5) Disgraceful and immoral conduct; 6) Being notoriously undesirable; 7) Discourtesy in the course of official duties; 8) Inefficiency and incompetence in the performance of official duties; 9) Receiving for personal use of a fee, gift or other valuable thing in the course of official duties or in connection therewith when such fee, gift or other expectation of receiving a favor or better treatment than that accorded other persons or committing acts punishable under the anti-graft laws; 10) Conviction of a crime involving moral turpitude; 11) Improper or unauthorized solicitation of contributions from subordinate employees and by teachers or school officials from school children; 12) Violation of existing Civil Service Law and Rules or reasonable office regulations; 13) Falsification of official document; 14) Frequent unauthorized absence or tardiness in reporting for duty, loafing or frequent unauthorized absences from duty during regular office hours; 15) Habitual drunkenness; 16) Gambling prohibited by law; 17) Refusal to perform official duty or render overtime service; 18) Disgraceful, immoral or dishonest conduct prior to entering the service; 19) Physical or mental incapacity or disability due to immoral or vicious habits; 20) Borrowing money by superior officers from subordinates or lending by subordinates to superior officers; 21) Lending money at usurious rates of interest; 22) Willful failure to pay just debts or willful failure to pay taxes due to the government; 23) Contracting loans of money or other property from persons with whom the office of the employee concerned has business relations; casia 24) Pursuit of private business, vocation or profession without the permission required by Civil Service rules and regulations; 25) Insubordination; 26) Engaging directly or indirectly in partisan political activities by one holding non-political office; 27) Conduct prejudicial to the best interest of the service; ANNEX K Application of Penalties Republic of the Philippines CIVIL SERVICE COMMISSION Manila MC #8, s. 1970 MEMORANDUM CIRCULAR SUBJECT : Guidelines in the Application of Penalties in Administrative Cases and Other Matters Relative Thereto TO : All Heads of Departments and Agencies of the National and Local Governments, Including Government-owned and Controlled Corporations Under Sec. 695 of the Revised Administrative Code, this Office was vested the power to have "exclusive" disciplinary jurisdiction over the officers and employees in the civil service. Under Sec. 16 (i) of RA 2260, this Office was granted the "Final" authority to pass upon the removal, separation and suspension of said officers and employees. In the exercise of its powers and authority under these laws this Office has through the years developed a uniform schedule of penalties which has been observed in rendering decision in administrative disciplinary cases. With the enactment of RA 6040 amending RA 2260, vesting original disciplinary jurisdiction on heads of departments, agencies and instrumentalities, provinces and chartered cities, who may have different viewpoints on administrative offenses and who, consequently, may adopt different standards or guidelines relative to the imposition of penalties therefor, the need for publishing this uniform schedule becomes imperative. Pursuant, therefor, to its authority and duty "to prescribe standards, guidelines and regulations governing the administration of discipline (Under Sec. 16(i) of RA 2260, as amended by RA 6040) as well as to the power vested upon it under Sec. 33 of the said Law, the following guidelines in the application of penalties in administrative cases are hereby prescribed: Guidelines in the Application of Penalties I. Like penalties shall be imposed for like offenses and only one penalty shall be imposed for each case. "Each case" means one administrative case which may involve one or more charges or counts. II. The following are the penalties that may be imposed in administrative cases: 1. Dismissal 2. Forced resignation 3. Transfer 4. Demotion 5. Suspension 6. Fine 7. Reprimand III. For the purpose of the application of penalties, administrative offenses are classified into grave, less grave and light A. The following are grave offenses: 1. Grave misconduct 2. Falsification in the accomplishment of daily time record 3. Dishonesty 4. Disgraceful or immoral conduct 5. Disreputable or dishonest conduct committed prior to entering the service 6. Physical or mental incapacity or disability due to immoral or vicious habits 7. Allowing to continue in public service any subordinate officer or employee who is inefficient or incompetent or who is guilty of any of the derelictions mentioned in Sec. 19 of CSR XVIII, without submitting such facts thru the Commissioner, to the President, or the Proper Department Head cd 8. Contracting loans or money or other property from persons with whom the bureau or office of the employee concerned has business relations 9. Purchasing or attempting to purchase, directly or indirectly, property in one's custody or solely under his authority 10. Gross insubordination 11. Partisan political activity 12. Making inquiry or giving consideration to political or religious opinions or affiliations of persons examined, or to be examined or in the appointment or promotion of officers and employees, or discriminating against, or favoring such persons examined or appointed by reason thereof. 13. Conduct prejudicial to the best interest of the service 14. Conviction by a competent court of a crime involving moral turpitude 15. Receiving for personal use a fee, gift, or other valuable things in the course of official duties or in connection therewith when such fee, gift or other valuable thing is given by any person in the hope or expectation of receiving a favor or better treatment than that accorded other persons casia 16. Intentionally making false statement in any material fact 17. Practicing or attempting to practice any deception or fraud in securing his examination, registration, appointment or promotion 18. Nepotism 19. Oppression 20. Willful violation of the provisions of the Civil Service Act B. The following are less grave offenses: 1. Irregularities in the accomplishment and keeping of time record 2. Discourtesy in the course of official duties 3. Gross neglect of duty 4. Refusal to perform official duty 5. Inefficiency and incompetence in the performance of official duties 6. Borrowing money by superior officers or lending by subordinate to superior officers 7. Lobbying in legislative halls and offices without authority for personal interest or gain 8. Improper or unauthorized solicitation of contributions from subordinate employees and by teachers or school officials from school children. 9. Willful violation of office regulation and/or refusal or neglect to comply with such provisions 10. Soliciting recommendation whether oral or written for promotion in the competitive service from person other than the employee's supervisor or having knowledge or consent to such recommendation 11. Requiring an applicant for employment or any employee to sign paper or document waiving any right or rights accruing to him under the Civil Service Law and Rules cd i 12. Receiving additional or double compensation unless specifically authorized by law 13. Assigning a person appointed to a position in the classified service in a position of a grade or character not contemplated by the examination from the results of which appointment was made 14. Employing a person appointed to a position in the unclassified service to a position in the classified service 15. Making a donation or presenting any gift of substantial value by an officer or employee to an official to whom he is subordinate, or soliciting, or receiving contributions from other officers or employees for the making of such donations or presented by subordinate employee 16. Appointing or employing a person in violation of RA 2260 or rules made thereunder 17. Paying or causing the payment of a person employed contrary to law or in violation of the Civil Service Law and Rules 18. Lending money at usurious rate of interest 19. Directly or indirectly obstructing, defeating or violating the civil rights and liberties of an individual 20. Striking for the purpose of securing changes in the terms and conditions of employment C. The following are light offenses: 1. Frequent absences or tardiness 2. Habitual drunkenness 3. Gambling prohibited by law 4. Insubordination 5. Willful failure to pay just debt 6. Willful failure to pay taxes due the government 7. Pursuit of private business, vocation or profession without permission 8. Frequent absences or tardiness in reporting for duty, or frequent absences from duty during regular office hours 9. Participation, directly or indirectly by government officials or employees in beauty, popularity or other contests either by being a candidate or by soliciting votes or coercing subordinate employees to cast, obtain or solicit votes in such contests 10. Promoting the sale of tickets in behalf of private enterprises that are not intended for charitable or public welfare purposes and even in the latter cases if there is no prior authority IV. The penalties for light, less grave, and grave offenses shall be made in accordance with the following schedule of penalties: A. For light offenses: 1. Reprimand or fine or suspension from one day to ten days in its minimum period; 2. Fine or suspension for eleven days to twenty days in its medium period; and 3. Fine or suspension for twenty-one days to thirty days in its maximum period. B. For less grave offenses: 1. Transfer or demotion in rank or salary of one grade or fine or suspension from one month and one day to six months in its minimum period; 2. Suspension for four to six months and one day to eight months in its medium period; 3. Suspension for eight months and one day to one year or demotion in rank or salary of not more than 3 grades in its maximum C. For grave offenses: 1. Transfer or demotion in rank or salary from two to three grades or suspension for one year in its minimum period; 2. Forced resignation without prejudice to reinstatement to forced resignation with prejudice to reinstatement in its medium period; 3. Dismissal in its maximum period. V. In the determination of the penalties to be imposed, mitigating and aggravating circumstances attendant to the commission of the offense shall be considered. cdt A. The following are mitigating circumstances: 1. Physical illness 2. Good faith 3. Length of service in the government 4. Analogous circumstances B. The following are aggravating circumstances: 1. Taking advantage of official position 2. Taking undue advantage of subordinate 3. Undue disclosure of confidential information 4. Use of government property in the commission of the offense 5. Habituality 6. Offense is committed during office hours and within the premises of the working office or building 7. Employment of fraudulent means to commit or conceal the offense 8. Analogous circumstances VI. The imposition of the penalty shall be made in accordance with the manner herein below provided: A. The minimum of the penalty shall be imposed where only mitigating and no aggravating circumstances are present. B. The medium of the penalty shall be imposed where no mitigating and aggravating circumstances are present. C. The maximum of the penalty shall be imposed where only aggravating and no mitigating circumstances are present. acd D. Where aggravating and mitigating circumstances are present, VI-A shall be applied where there are more mitigating circumstances present; VI-B shall be applied when the circumstances equally offset each other; and VI-C shall be applied when there are more aggravating circumstances. VII. If the respondent is found guilty of two or more charges or counts the penalty to be imposed should be that corresponding to the most serious charge or count and the rest shall be considered as aggravating circumstances. Others Matters I. Duration and effect of administrative penalties 1. The penalty of dismissal results in the separation of the respondent from the service, with or without prejudice to criminal or civil liability. 2. The penalty of forced resignation may or may not contain a condition with respect to the enjoyment of benefits or reinstatement or reemployment 3. The penalty of transfer shall not involve demotion in rank or salary but it may be imposed with a condition that the respondent be transferred to a position not involving property or money responsibility or to another station or assignment in the same office or may be required to seek transfer to another office within a period of not less than 90 days otherwise he shall be considered resigned in accordance with the preceding paragraph. cd 4. The penalty of demotion may carry reduction in rank or salary or both 5. The penalty of suspension consists in the temporary separation or cessation of work of the respondent to be imposed for a period not exceeding one (1) year 6. The penalty of fine shall be in an amount not exceeding 6 months salary of respondent at the time of the filing of the complaint 7. The penalty of reprimand must be in writing II. Administrative Disabilities Accessory to Administrative Penalties: 1. Cancellation of eligibility 2. Forfeiture of leave credits 3. Forfeiture of retirement benefits 4. Disqualification for reinstatement or reemployment 5. Disqualification for promotion III. Administrative Disabilities Inherent in Certain Penalties: 1. The penalty of dismissal shall carry with it that of cancellation of eligibility, forfeiture of leave credits and retirement benefits, and the disqualification for reemployment in the government service. casia 2. The penalty of forced resignation shall carry with it that of forfeiture of leave credits and retirement benefits, and the disqualification for employment in the government service for a period of one year. However, where the resignation contains conditions or disqualification regarding reemployment in a class of position, the respondent shall be disqualified for reemployment in such positions. 3. The penalty of transfer shall carry with it that of disqualification for promotion for a period of six (6) months from the date respondent reports to the new position or station. 4. The penalty of demotion shall carry with it that of disqualification for promotion at the rate of two (2) months for every step or rate of salary by which he was reduced or demoted to be computed from the date respondent reports to the new position or station. (Sec. 5, MC#32, s. 1963) 5. The penalty of suspension shall carry with it that of disqualification for promotion as follows, the period of disqualification to be counted from the date the decision in the administrative case becomes final. aisa dc --------------------------------- Period of Suspension Period of Disqualification --------------------------------- Less than one (1) month Two (2) months One (1) month to less than two (2) months Four (4) months Two (2) months to less than three (3) months Five (5) months Three (3) months to less than four (4) months Six (6) months Four (4) months to less than five (5) months Seven (7) months Five (5) months to less than six (6) months Eight (8) months Six (6) months to less than seven (7) months Nine (9) months Seven (7) months to less than eight (8) months Ten (10) months Eight (8) months to less than nine (9) months Eleven (11) months Nine (9) months or over One (1) year --------------------------------- (Sec. 2, MC #32, s. 1963) 6. The penalty of fine shall carry with it that of disqualification for promotion as follows, to be counted from the date the decision in the administrative case becomes final. --------------------------------- Amount of Fine Period of Disqualification --------------------------------- Ten (10) days or less One (1) month Eleven (11) days to twenty (20) days Two (2) months Twenty-one (21) days to less than one (1) month Three (3) months One (1) month to less than two (2) months Four (4) months Two (2) months to less than three (3) months Five (5) months Three (3) months to less than four (4) months Six (6) months Four (4) months to less than five (5) months Seven (7) months Five (5) months to not exceeding six (6) months Eight (8) months --------------------------------- (Sec. 2, MC #32, s. 1963) 7. Penalty of reprimand shall not carry with it any administrative liability. (Sec. 1, MC # 32, s. 1963) Any circular or regulation or provision thereof inconsistent with this circular is hereby repealed. However, this Office reserves its rights to amend, modify, or repeal any provision of this Circular if found warranted. This circular shall take effect immediately. June 26, 1970 (SGD.) ALBERTO SUBIDO Acting Commissioner