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A call for self-discipline and against backsliding to old ways

Revenue Memorandum Order No. 38-73 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Nov 16, 1973

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November 16, 1973 REVENUE MEMORANDUM ORDER NO. 38-73 SUBJECT : A call for self-discipline and against backsliding to old ways TO : All officials and employees Our over-all performance these past several months after the declaration of Martial Law has been highly creditable. It has brought prestige to our organization. Collections not only reached a truly new record-high, unprecedented in the history of this Bureau. The conduct and behavior of many of us has changed tremendously for the better. I congratulate those who have made this possible. But, equally noticeable are the few recalcitrants who chose to remain as they were before Martial Law. They seem to have persisted in the old ways of loafing around laziness, dishonesty, arrogance, insubordination, tardiness, disregard for rules and regulations, discourtesy, wasteful use of supplies, materials and facilities, false beliefs that rank has its privileges, creating impressions that they are untouchables even when they know they are wrong, complaining against assignment, influence peddling and influence seeking. cdt Our country is in a critical take-off stage and our Bureau has to play a role in this stage of reformation. We are charged with a very important task in our government set-up-that of revenue collections, which is the lifeblood of the government. Its success and failure depend largely upon the integrity, honesty and resourcefulness of our revenue officials in the conduct and performance of their duties and responsibilities, as well as the maintenance of faith, trust and confidence of the people in our organization. It is incumbent upon us to practice in our lives the highest ethical and moral conduct in the performance of our duties, and to display and maintain a cordial relationship with the taxpaying public. To backslide to the old ways will be considered sabotage. The B.I.R. top management simply cannot abet backsliding for it will destroy the gains we have attained and will be an obstacle to our objective of progress. As President Marcos himself said, "LET NO MAN CLAIM THAT HE IS A FRIEND, RELATIVE OR ALLY, OR PRESUME TO SEEK LICENSE BECAUSE OF THIS RELATIONSHIP. IF HE OFFENDS THE NEW SOCIETY, HE SHALL BE PUNISHED LIKE THE REST." We raise the call for self-discipline in order to attain national discipline so vital in this period of reforming our society. Let everybody be mindful of the requirements of the new social order. Let us do our duty in the correct way expected of us, expecting neither profit nor power, but placing the interest of the country above self. I am issuing a stern warning to all who would persist in their old malpractices, that I shall strictly use the powers under Section 3 of Presidential Decree No. 6, providing for the summary dismissal without formal investigation of any revenue employee who would commit serious offense, or anyone who would be repeatedly charged where the evidence of guilt is strong, or where the respondent known to be notoriously undesirable. Supervisory officials shall also be held the conduct of their employees. MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5

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