Late Filing of Application for Sick and Vacation Leave

July 7, 1972 REVENUE MEMORANDUM ORDER NO. 20-72 SUBJECT : Late Filing of Application for Sick and Vacation Leave Numerous circulars have been promulgated regarding full compliance with existing rules and regulations about filing of applications for sick and vacation leave, but this has continuously been violated, both by employees and supervisory officials. Under the present Civil Service rules and regulations, as well as Revenue Memorandum Order No. 32-68-A, it is required that the application for sick and vacation leave be filed in advance or, in case of sudden sickness, notification thereof be made to their immediate superior officers. Previous circulars issued have emphasized that the delayed filing of application for sick and vacation leave have resulted in abuses of attendance and overpayments of salaries. Overpayments of salaries could not have happened if only the required application for sick and vacation leave are filed in advance and notification thereof is made to the Personnel Division. It has been an unabated practice that applications for sick and vacation leave are filed after the enjoyment of such leaves, and this practice has been tolerated by supervisory officials. This constitutes violation of the existing rules and regulations which could be subject to disciplinary action. In most cases, no explanation is made for the delay in the filing of the application, but a mere attachment of a medical certificate is made. The mere submission of a medical certificate, though a justification for the absence, is not a satisfactory excuse for the delayed filing of the application for sick or vacation leave. While an employee may be sick, he is still required to notify his immediate superior, and his application should be submitted as soon as possible. In most cases, many of the supervisory officials, Revenue Regional Directors, Revenue District Officers and Division Chiefs just accept the medical certificate as an excuse for the delayed filing of the application for sick or vacation leave and merely forward the said application to the National Office without requiring the employee concerned to explain the reason for the delay of the filing of the application for leave, and neither do they make any comment or recommendation on the said delayed application. Henceforth, all Revenue Regional Directors, Revenue District Officers, Division Chiefs and other supervisory officials should require an employee who has absented himself for more than a month and filed the application after the enjoyment of the leave, to explain why no disciplinary action should be taken against him, together with his comment and recommendation, before forwarding the said application to the Personnel Division. Likewise, the Personnel Division should not forward to the Deputy Commissioner or Commissioner the said delayed applications for sick or vacation leave without the said explanation. Mere attachment of the medical certificate is not a sufficient explanation for the delayed filing. Strict compliance with this Order is hereby enjoined and will hold supervisory officials responsible for non-enforcement thereof. MISAEL P. VERA Commissioner of Internal Revenue