Amending Revenue Memorandum Order No. 9-88, Dated February 18, 1988, Re: Rules Governing Procedures before the Appeals Committee

March 7, 1988 REVENUE MEMORANDUM ORDER NO. 15-88 SUBJECT : Amending Revenue Memorandum Order No. 9-88, Dated February 18, 1988, Re: Rules Governing Procedures before the Appeals Committee PURPOSE AND OBJECTIVE: This Revenue Memorandum Order amends Revenue Memorandum Order No. 9-88, dated February 18, 1988, providing for the rules that shall govern all proceedings before the Appeals Committee created pursuant to the current reorganization of the Bureau of Internal Revenue to the end that all deliberations and decisions therein will insure a fair and satisfactory results to all parties concerned. PROCEDURAL RULES AND GUIDELINES: In all proceedings of the Appeals Committee the following procedural rules and guidelines shall be strictly adhered to: 1. The Appeals Committee will sit and act on a particular matter within its jurisdiction provided that a quorum is present. aisa dc All decisions shall be based on the written vote of a majority of the participating members. In no case shall the Chairman vote, except in order to break a tie. In the absence of the Chairman, the Vice-Chairman shall sit and act as Chairman. In no case shall he also vote when he is acting as such, except only in cases where there is a tie. 2. Mrs. Joyce B. D'Bayan is hereby designated as Secretary of the Committee. Aside from performing the usual administrative duties incident to her position as Secretary, Mrs. D'Bayan shall secure from the Personnel Division and furnish each member of the Committee, a comparative table showing the (a) educational background, training and qualifications of the protestant as well as the protestee; (b) their latest performance ratings; and (c) such other data relevant to the protest. 3. The Committee shall meet every Tuesday and Thursday at 9:00 A.M. at the office of the Commissioner in order to deliberate on all appeals that need its action and should there be none that are pending at that time, the meeting shall be considered automatically adjourned. 4. The voting on any appeal shall be in writing without revealing the identity of the voting member. In order to avoid any form of delay, the Committee shall see to it that the voting shall take place immediately after the deliberation thereon is completed, without waiting for the next meeting day. In case of a tie, the same shall also be resolved immediately and should not be postponed until the next meeting day. 5. All protests must be filed in writing and under oath within thirty (30) days from the date the list of employees' appointments are posted on the Bulletin Board of the National Office Building as well as Regional and District Offices. 6. Any official or employee who believes that he is aggrieved by the decision of the Placement Committee or any appointment to a position in the BIR may appeal his case to the Appeals Committee, notifying the Assistant Commissioner of Service or Regional Director of the Region to which he is assigned. Thereafter the head of Office (Service or Region) concerned may submit to the Committee if he so desires, his comments within ten (10) days from receipt of such protest. The protestant shall likewise notify the protestee of the protest that is filed, attaching thereto a copy of his protest. The protestee shall be given ten (10) days from receipt of the aforesaid notice and protest within which to file his Reply under oath if he so desires stating therein his comments as well as the reasons in support of the said Reply. In all cases, copies of the protest shall be stamped " RECEIVED " by the office, in which the protestee is assigned, as well as by the office of the Assistant Commissioner of the service or the Regional Director of the region concerned, clearly indicating therein the date of receipt of said protest. Furthermore, copies of the protest document, duly stamped " RECEIVED ", should accompany both the Reply of the protestee and/or the comment of the head of office (Service or Region) concerned should any such Reply or comment is decided to be filed. 7. No particular form shall be required in order to institute an appeal. The appeal shall, however be in writing and sworn to by the protestant indicating therein: a. the name of the protestant; b. his present position and item; c. the name of the protestee, his position and item; d. the particular position being contested; and e. the reason or reasons for the protest. 8. In all appeals to the Appeals Committee, the protestant's letter of protest is required. However, the protestee's reply and the comment of either the Assistant Commissioner or Regional Director concerned, are optional. In the event that no reply or comment is filed within the reglementary period of ten (10) days, by either the Assistant Commissioner or Regional Director, or by the protestee, the Appeals Committee may decide the case on its own merits. 9. Decisions on all appealed cases shall be made within 30 days from date of submission thereof. The Committee shall see to it that no unnecessary delay is caused in all its proceedings and that the overriding consideration in all cases is the fact that a speedy and fair disposition of the controversy is a requirement of procedural due process. All decisions of the Committee, shall be in writing and shall be in the form of a statement by the Chairman on the result of the voting. The parties shall be notified of the aforementioned decision of the Committee. cd BIENVENIDO A. TAN, JR. Commissioner