Strict Enforcement of the Civil Service Law, Rules and Revenue Regulations on Office Attendance

October 24, 1974 REVENUE MEMORANDUM ORDER NO. 52-74 SUBJECT : Strict Enforcement of the Civil Service Law, Rules and Revenue Regulations on Office Attendance TO : All Internal Revenue Officers and Others Concerned The strict and faithful observance by all revenue officials and employees of the Civil Service Law, Rules and revenue regulations on office attendance has been the subject of numerous Revenue Memorandum Orders in the past. As a matter of fact, on November 16, 1973, Revenue Memorandum Order No. 38-73 was issued, sternly warning against backsliding to the pernicious ways of the old Society, including half-hearted observance of office attendance. Such orders notwithstanding, reports of continued violations by many revenue officials and employees of the existing requirement on office attendance like tardiness, absenteeism, loafing around during office hours, and worst of all, falsifying daily time records (C.S. Form No. 48) have been received in my office. It must be stressed that such detestable acts constitute dishonesty and is a grave offense under Letter of Instructions No. 14 dated September 29, 1972, as amended, by Letter of Instructions No. 14-A, dated October 5, 1972 and is one of the grounds for summary dismissal from the service. Furthermore, those who falsely indicate in their daily time record complete attendance in office although the contrary is true are liable to administrative action for grave misconduct and criminal prosecution for the crime of estafa thru falsification of official documents as defined and penalized under the Revised Penal Code. If only to maintain and protect the good public image gained by the Bureau of Internal Revenue under the New Society, I will not hesitate to avail of my powers under Letter of Instruction No. 204 dated July 24, 1974 issued by the President of the Philippines to either suspend, dismiss or otherwise penalize any bureau official and employees apprehended violating such civil service law, rules and revenue regulations on office attendance. In view hereof, all concerned are hereby strictly enjoined to observe the law, rules and revenue regulations on office attendance and any erring revenue personnel will be drastically dealt with. To insure a successful enforcement in this area, the Chiefs of the Personnel Audit Division and the Prosecution Division are hereby directed to coordinate with each other in waging a sustained campaign on office attendance, including the apprehension and investigation of any erring revenue official and employee. If warranted by the facts and evidence, an administrative charge for grave misconduct without prejudice to a recommendation for criminal prosecution shall be filed against those apprehended. For the purpose, the Chiefs of the two divisions should assign their trusted and capable personnel to go to the field to effectuate the enforcement of said rules and regulations and apprehend violators thereof. A report on those apprehended personnel assigned under operations should be coursed through the Deputy Commissioner of Internal Revenue (Operations) and those under administration to the Deputy Commissioner of Internal Revenue (Administration), for a recommendation on the appropriate action to be taken by the Commissioner of Internal Revenue on such report. Any existing revenue order inconsistent herewith is repealed. This Memorandum Order shall take effect immediately. MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5