Enforcement and Compliance with the Civil Service Law and Rules on Office Attendance

September 12, 1988 REVENUE MEMORANDUM ORDER NO. 40-88 SUBJECT : Enforcement and Compliance with the Civil Service Law and Rules on Office Attendance TO : All Revenue Officials and Employees It has come to my attention that the prescribed office hours is not observed by revenue officials and employees. In this connection, therefore, all revenue officials and employees are hereby reminded of the following considerations: 1. They have to render not less than eight (8) hours of work a day for five (5) days a week or a total of forty (40) hours a week, exclusive of the lunch break. casia Under ordinary circumstances, this mean 8:00 to 12:00, 1:00 to 5:00 but what is really important is the presence of tax officials in the office whenever needed by the taxpayer, (except Saturdays, Sundays and holidays). 2. A daily record of attendance shall be required of all officers and employees, except the Deputy Commissioners, Assistant Commissioners, Regional Directors, Head Revenue Executive Assistants and Division Chiefs, and where bundy clocks are available, the same shall be used by the employees in addition to signing the register book. In case there are no bundy clocks, employees shall accomplish the daily time record (C.S. Form No. 48), and shall submit the same to the Chief of Office, Division or Unit at the end of each month. The Assistant Commissioners of all Services down to the Assistant Division Chiefs in the Central Office, and Branch Chiefs, Assistant Branch Chiefs, Revenue District Officers, and Assistant Revenue District Officers, are not required to time in on the time sheets of their respective offices but they should submit to their immediate Chiefs their daily time records (C.S. Form No. 48) for each month. 3. All fieldmen and supervisors up to the rank of Section Chief shall indicate their time of arrival in and departure from the office in C.S. Form No. 48 and they shall also sign in the register books. 4. Every employee leaving the office on personal business shall accomplish a partial leave form to be approved by the head of office concerned indicating the time of departure and the actual time he returns to the office, such time to be deducted for the time he is out. A supervisor who leaves the office for personal or official business shall notify his next higher supervisor relative thereto. In the National Office, the Assistant Commissioners of every Service, Head Revenue Executive Assistants in the Office of the Commissioner and Deputy Commissioners, Division Chiefs and their Assistants, Heads of Special Teams and other Group Heads; while in the Regional Office, the Regional Directors and their Assistants, Chief of Branches, Revenue District Officers and other Group Heads, shall have the duty and responsibility to require all officers and employees under them to observe the prescribed office hours and comply with the Civil Service Law and rules on office attendance. It is also incumbent upon them to report any violations thereof without delay to the Commissioner of Internal Revenue, so that appropriate administrative disciplinary action shall be instituted forthwith against the employee concerned. Failure on the part of the supervisors concerned to do so shall make them administratively liable for inaction thereon. Any other administrative issuance inconsistent herewith are deemed revoked or suspended. acd The Memorandum Order shall take effect immediately. (Sgd.) BIENVENIDO A. TAN, JR. Commissioner