Defining the Penalties for Failure of Revenue Officers to Comply with Any Revenue Instruction/Directive (Nonfeasance) under Specific Administrative Offenses Prescribed and Provided under the Omnibus Civil Service Commission Rules Implementing Executive Order No. 292, Otherwise Known as the "Administrative Code of 1987", Civil Service Commission (CSC), Law (P.D. No. 807), CSC (Memorandum Circular (MC) No. 30, Series of 1989, and the Code of Conduct (R.A. No. 6713)

May 27, 1996 REVENUE MEMORANDUM ORDER NO. 13-96 SUBJECT : Defining the Penalties for Failure of Revenue Officers to Comply with Any Revenue Instruction/Directive (Nonfeasance) under Specific Administrative Offenses Prescribed and Provided under the Omnibus Civil Service Commission R ules Implementing Executive Order No. 29 2, Otherwise Known as the "Administrative Co de of 1987", Civil Service Commission (CSC), La w (P.D. No. 8 07), CSC (Memorandum Circular (MC) No. 3 0, Series of 1989, and the Co de of Conduct (R.A. No. 67 13) TO : All Internal Revenue Officers and Others Concerned 1. Objectives: 1.1 To effectively implement the internal revenue laws, implementing rules, regulations, memoranda, circulars and such other revenue issuances and to obtain the desired results; 1.2. To improve the administrative performance of the revenue officer/s by making them more conscious and aware of their reportorial duties and responsibilities; 1.3 To consider the nonfeasance of the revenue officers within the purview of the specific administrative offenses provided under the existing CSC Law, Rules and Regulations and other pertinent CSC administrative issuances and the corresponding penalties prescribed therefor. 2. The following failures or non-compliance of revenue instructions/directives by revenue officer/s shall be considered as administrative offenses prescribed under CSC Law, Administrative Code of 1987, CSC MC No. 30, Series of 1989 and the Code of Conduct and subject to the penalties therein provided, to wit: 2.1. Violation of Reasonable Office Rules and Regulations . 2.1.1 For failure of the Chief of the Assessment Division to forward, not later than the 10th day of the following month, the List of Approved Reports of Audit/Investigation to the Secretariat, Report Evaluation Committee, c/o Performance Monitoring Service, National Office, Diliman, Quezon City; prcd 2.1.2 For failure of the Chief of the Administrative Division or the Chief of any revenue office having custody of the dockets to comply not later than the 10th day from receipt of the notice/advice to forward the docket of the case selected for revalida to the Secretariat, Audit Report Evaluation Committee c/o Performance Monitoring Service, National Office, Diliman, Quezon City; 2.1.3 For failure of the Regional Director/s Chief/s of Divisions, Revenue District Officer/s, and such other supervisors/ representatives to render/submit any periodic reports or any other required reports within the prescribed time; 2.1.4 For failure of revenue officer/s to: a) diligently conduct his/her/their audit functions; b) apply all the prescribed audit procedures and techniques; and c) observe the procedures and requirements prescribed under existing Revenue Memorandum Orders and other revenue issuances relevant to audit/investigation and reporting; 2.2 Simple Neglect of Duty 2.2.1 For failure of any revenue officer/s/supervisor/s to prudently and effectively exercise his/her/their respective supervisory duties and functions over revenue personnel under his/her administrative control and supervision prejudicial to the revenue services; 2.2.2 For failure of any revenue officer/s to comply with the requests (access to records) of the different revenue offices, for records/documents in their custody/possession, without reasonable cause; 2.3 Insubordination 2.3.1 For failure of any revenue officer/s whenever required to appear before the Secretariat, Audit Report Evaluation Committee or any investigative body or officer; 2.3.2 For failure to comply with any travel assignment order/s (National or Regional) within the prescribed period (10 days upon receipt of the order); For this purpose, Travel Assignment Order/s, which may be sent thru fax machines, shall be considered as official and, as such, service can be made officially to the employee concerned; 3. Classification/Penalty : Under existing CSC Omnibus Rules and MC No. 30, Series of 1989, 3.1 Violation of reasonable office rules and regulations is classified as a light offense/penalty; 1st Offense Reprimand 2nd Offense Suspension (1-30 days) 3rd Offense Dismissal 3.2 Simple neglect of duty and insubordination are classified as a less grave offense, penalty; 1st Offense Suspension (1 month and 1 day to 6 months) 2nd Offense Dismissal This Order shall take effect immediately. (SGD.) LIWAYWAY VINZON-CHATO Commissioner of Internal Revenue