Supplementing Revenue Memorandum Circular No. 32-68 on Leave of Absence

October 9, 1968 REVENUE MEMORANDUM ORDER NO. 48-68 SUBJECT : Supplementing Revenue Memorandum Circular No . 32-68 on Leave of Absence It has come to the attention of this Office that officials who are authorized to recommend and/or approve applications for leave of absence of revenue employees act on it as if approval is an automatic process without giving any thought that the application for leave can only be granted if the reason stated is meritorious and that the Revenue Service will not be adversely affected by the action. Leave of absence although conferred by law is not a matter of right but a privilege. This is because the exigencies of the service should stand paramount to the employee's whims. It is further observed that when the applicant has filed his leave, he thinks he has complied with the requirement of the Civil Service Law and Rules, not being aware that it has to be filed in advance and approved by the authorities concerned before such leave is enjoyed. In view thereof, and in order to enforce strict compliance to the Civil Service Law and Rules on leaves of absence, every revenue personnel is hereby directed that henceforth, applications for vacation leave of absence of not more than 10 days may be approved by the Revenue Regional Director concerned in cases where the employee is assigned to the region and applications of not more than 30 days may be approved by the Revenue Operations Head concerned in the National Office. However, in all cases of leave for more than 10 days in the field offices or 30 days in the National Office, or where the application is for vacation leave of absence without pay, no leave shall be granted unless it is filed in advance and duly approved by the Deputy Commissioner of Internal Revenue (Administration). prcd Strict compliance of this order is hereby enjoined. MISAEL P. VERA Commissioner of Internal Revenue