Procedures on the Investigating of Administrative Cases

September 16, 1980 REVENUEMEMORANDUM ORDER NO. 29-80 SUBJECT : Procedures on the Investigating of Administrative Cases TO : All Officials and Employees of the Bureau of Internal Revenue Pursuant to the provisions of Presidential Decree No. 807 and pertinent Civil Service Rules and in view of the delegation of authority to Regional Directors under Revenue Memorandum Order No. 23-80, the following procedures governing the investigation of administrative cases of BIR personnel are hereby prescribed. A. ADMINISTRATIVE PROCEEDINGS 1. How initiated . (a) Administrative proceedings may be commenced 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. 2. Anonymous or unsworn complaints . A complaint filed by a private person shall not be given due course, that is, the officer or employee concerned shall not be required to answer, unless the same is in writing and subscribed and sworn to by the complainant. No action shall be taken on an anonymous complaint unless there is obvious truth or merit to such complaint, in which case 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 therein. 3. Service of charge or complaint ; order to answer . (a) The respondent shall be notified in writing of the charge 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 72 hours but not more than five (5) days after receipt of the complaint to answer the charges in writing under oath. cd (b) The order to answer shall state that (1) respondent has a right to avail of the services of counsel and (2) that he is entitled to a formal investigation, if he so elects, except in summary proceedings. (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 it involves any regional personnel, any complaint filed with the Central Office, unless otherwise directed by the Commissioner of Internal Revenue, 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 to the Commissioner. 6. Effect of withdrawal . The withdrawal of the charges by the complainant does not ipso facto discharge the respondent from any administrative liability. 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 envelop, if filed by registered mail. aisa dc 3. Contents . The answer shall be specific and shall contain material facts and shall be accompanied with supporting statements and documents. The respondent shall indicate whether or not he elects a formal investigation if his answer is not considered satisfactory. 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 for a period of ninety (90) days pending investigation of the formal charge against him 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 of the charges which would warrant his removal from the service. (See Annex "D" - Form of Order of Suspension) 2. Lifting 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 provided that the delay in the disposition thereof is not due to his fault or negligence. If the delay in the disposition is due to the respondent's fault or negligence, 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 shall so elect and his answer to the charge is not deemed satisfactory. (b) Although a respondent does not request a formal investigation one shall nevertheless be conducted 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 be 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 investigation shall be conducted by Internal Security Officers of the Internal Security Division. In the regional offices, the legal officers of the Legal Branch or such other officers designated by the Regional Director may conduct the investigation or hearing of administrative cases. 4. Notice of the hearing . The investigation shall be held not earlier than five (5) days nor later than ten (10) days from the date of the 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 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 investigations shall be discouraged and shall be allowed only in meritorious cases, like illness of the parties or counsel and other similar causes. Without the written approval of the Commissioner of Internal Revenue or Regional Director, as the case may be, no investigator shall grant a postponement for more than seven (7) days. 7. Preliminary matters . At the start of the hearing the investigator shall ask for the appearances for the parties and inquire if the parties are ready to proceed with the reception of the evidence. If a respondent appears without the aid of a counsel, the investigator shall inform him of his right to avail of the services of counsel. Before taking the testimony of a witness, the investigator shall place him under oath and then take 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 investigator, parties and counsel during an investigation shall be taken in shorthand or stenotype. acd A transcript of the records made by the official stenographer or stenotypist and certified as correct by him shall be prima facie a correct statement of such testimony and proceedings. 9. Solemnity . The investigation shall be conducted with solemnity and the investigator shall comfort himself with the 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 . Unless for special reasons the investigator directs otherwise, the order of a hearing shall be as follows: (a) The complainant shall produce the evidence on his part. (b) The respondent shall then offer evidence in support of his defense. (c) The parties may then respectively offer rebutting evidence only, unless the investigator, for good reasons, in the furtherance of justice, permits them to offer evidence upon their original case. (d) When the presentation of evidence has been concluded, the parties may be given time to submit their respective memoranda. 11. Order of examination . The order in which a witness may be examined is 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 investigator. 13. Termination of investigation . The investigation shall be finished within 30 days from the filing of charges unless the period is extended by the Civil Service Commission in meritorious cases. 14. Memorandum . The investigator may allow the parties to submit their respective memoranda within five (5) days after the termination of the investigation. F. EVIDENCE 1. Non-technical procedure . The investigation 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 investigator 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 it admission. 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 investigator, which report shall be submitted within 15 days from the conclusion of the investigation. 2. Preparation of decision . (a) In the Central Office, the investigator 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 investigation 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. 3. Contents of decision . The decision shall contain the charge, the name of respondent and his office, a brief statement of the material and relevant facts, findings, offense committed, and penalty imposed. cd 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 or transfer, removal or dismissal from office. 5. Closing memorandum in lieu of decision . In cases of complaints which are unsworn or are filed by anonymous or fictitious persons or in which, although subscribed and sworn to, a prima facie case is found not to exist, the investigator 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. 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 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 the petition . The petition for reconsideration shall be decided within 15 days. 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. cd i 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 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 of the appeal 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 Ministry 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 of the Ministry 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. J. MISCELLANEOUS PROVISIONS 1. Grounds for disciplinary action . Section 36 (b) 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 (b) of Presidential Decree No. 807 are as follows: a) Removal from the service b) Transfer c) Demotion in rank d) Demotion in salary e) Suspension for not more than one year without pay f) Fine in an amount not exceeding six months' salary g) 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, of the Civil Service Commission is 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 the employee against whom the complaint is made shall be called the respondent. 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. 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. The figure 80 represent the calendar year 1980 and RR-1 stands for Revenue Region No. 1. 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 representatives. 8. Effectivity . This Memorandum Order shall take effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner TAN A5239-J1139-A-0 ANNEX A Formal Charge 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. casia 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 a counsel, if you so desire. Please acknowledge receipt hereof by affixing your signature in the duplicate of this letter which must be returned immediately in this Office, Attention : Revenue Service Chief (Inspection ). Very truly yours, ___________________ Commissioner ANNEX B Complaint 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 evidence: (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 purpose. _______________ (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 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. aisa dc In support of my defense, it may be stated that I deny the allegation in paragraph 1, etc., the truth being _________________ ______________________________________________________ (state briefly the detail of the defense). I am also submitting the following documentary evidence: ____________________________________________________________________________________________________________________________________________________________ I am also submitting a formal investigation of the charges against me (in case the respondent elects to have a formal investigation of the charges). In witness whereof, I hereunto sign my name this ___ day of ____________, 198 __, in the City of ____________, Philippines. __________________ (Name of Respondent) Subscribed and sworn to before me this __________ day of ______, 198 __, 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 ___________________ ___________________ ___________________ (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. Please be 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 __________________ ______________________ ______________________ ______________________ (Office and Location) S i r : Pursuant to the provisions of Section 42 of Presidential Decree No. 807 dated October 6, 1975, and 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 the ( 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 Form of Subpoena REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Lungsod ng Quezon __________________ (Complainant) - versus - _____________________ S U B P O E N A (Respondent) 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. FAIL NOT UNDER PENALTY OF LAW. Given this ____ day of ___________,198 __, at Manila, Philippines. ______________________ Commissioner or 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 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 _____________ of _____________, 198 __, and to bring with you the following described books, records, writing 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. cd FAIL NOT UNDER PENALTY OF LAW. Given this ___________ day of _________, 198__, at Manila, Philippines. _________________________ Commissioner or 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 Civil Service 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). casia 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. WHEREFORE, respondent prays that the decision in this case be set aside and a new hearing be ordered for the reception of the newly discovered evidence mentioned above. ___________________ , 198__ , Manila, Philippines. _____________________ (Respondent or Counsel) VERIFICATION ANNEX I 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 APPEAL 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 Civil Service 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 this 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) (VERIFICATION) ANNEX J 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 valuable thing is given by any person in the hope or 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 absences 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; 24) Pursuit of private business, vacation 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; 28) Lobbying for personal interest or gain in legislative halls and offices without authority; 29) Promoting the sale of tickets in behalf of private enterprise that are not intended for charitable or public welfare purposes and even in the latter cases is there is no prior authority; 30) Nepotism as defined in Section 49 of this Decree; 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. Force 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. cdtai 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 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 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 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 rule 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; and 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 with prejudice to reinstatement to forced resignation with prejudice to force reinstatement in its medium period; 3. Dismissal in its maximum period. acd V. In the determination of the penalties to be imposed, mitigating and aggravating circumstances attendant to the commission of the offense shall be considered. 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. 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. cd 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. Other 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. 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. 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. --------------------------------------------------------------------------------------------- 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. The 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. casia June 26, 1970 (SGD.) ABELARDO SUBIDO Commissioner of Civil Service