Approval and Promulgation of PACC Revised Rules of Procedure in the Disposition of Cases

April 30, 2021

PACC RESOLUTION NO. 15, S. 2021

APPROVAL AND PROMULGATION OF PACC REVISED RULES OF PROCEDURE IN THE DISPOSITION OF CASES

Pursuant to the authority granted to the Presidential Anti-Corruption Commission (the "Commission") by virtue of Executive Order No. 43 dated October 4, 2017 (the "Order"), as amended by Executive Order No. 73 (s. 2018), the Commission resolves as follows:

WHEREAS, the Commission was created to provide assistance to the President in the investigation and hearing of administrative case and complaints, and in the conduct of lifestyle checks and/or fact-finding inquiries concerning presidential appointees and other public officers allegedly involved in graft and corrupt practices, or have committed other high crimes and/or violations of the Code of Conduct and Ethical Standards for Public Officials and Employees.

WHEREAS, Section 14 of the Order provides that the Commission shall promulgate or adopt its rules and regulations for the effective implementation of this Order.

WHEREAS, on March 22, 2018, the Commission issued its own rules of procedure through Resolution No. 005, series of 2018 or the "Rules of Procedure of the Presidential Anti-Corruption Commission" with the objective of assisting any party in obtaining just resolution of his case through an expeditious and inexpensive proceeding before it.

WHEREAS, in light of the contingencies experienced, the increasing demand to investigate, as well as the use of technology such as video teleconference in the conduct of proceedings by other government agencies, the Commission recognized the need to review and revise its current rules of procedure in order to make it more efficient while upholding the rights of due process.

WHEREAS,it is the Commission's objective to have expeditious, fair and just investigation and adjudication proceedings and proper disposition of concern/complaints.

NOW, THEREFORE,in light of the foregoing, the Commission En Banc RESOLVED,as it hereby RESOLVES,to:

1. Promulgates and adopts the "Revised Rules of Procedure in the Disposition of Cases" and which thereby revises or amends PACC Resolution No. 005, series of 2018 ("Rules of Procedure of the Presidential Anti-Corruption Commission"). This "Revised Rules of Procedure in the Disposition of Cases" is attached herein making it an integral part of this resolution.

2. Directs the publication of this Resolution and the attached "Revised Rules of Procedure in the Disposition of Cases" in the Official Gazette and its registration before the Office of the National Administrative Register of the U.P. Law Center.

APPROVED BY THE COMMISSION EN BANC

(SGD.) GRECO B. BELGICAChairman

(SGD.) ATTY. RICKSON L. CHIONGCommissioner

(SGD.) ATTY. DANILO D.C. YANGCommissioner

(SGD.) ATTY. YVETTE C. CONTACTO, CPACommissioner

ATTESTED BY:

(SGD.) ATTY. FORTUNATO G. GUERREROExecutive Director

ATTACHMENT

Revised Rules of Procedure in the Disposition of Cases

RULE I

General Provisions

SECTION 1. Title of the Rules. — These Rules shall be known as the 'PACC Revised Rules of Procedure in the Disposition of Cases.'

SECTION 2. Construction. — Subject to the requirements of due process, these rules shall be liberally construed with the objective of obtaining just resolution of cases through an expeditious and inexpensive proceeding before the Commission.

SECTION 3. Suppletory Application of Other Rules and Pertinent Laws. — Where these Rules are silent, the pertinent provisions of the Revised Rules of Court and any of its amendments or revisions, Executive Order (E.O.) No. 292, Series of 1987, otherwise known as the "Administrative Code of 1987," the rules and regulations of the Civil Service Commission (CSC) and its amendments, and such other related laws shall be applied suppletory, insofar as they are consistent with the spirit and purpose of these Rules.

SECTION 4. Nature of the Proceedings.— Proceedings before the Commission shall be summary in nature.

SECTION 5. Definition of Terms. — The following terms as used in these Rules shall be understood as follows:

(a) Actionable documents — refer to incoming written complaints and/or concerns, already recorded in the incoming database and given reference numbers for assessment, submitted by the general public, other stakeholders, or those referred by other government agencies/offices subject to the appropriate action of the Commission.

(b) Agency report and recommendation — pertains to documents or report and recommendations duly submitted by other government agencies or instrumentalities containing allegations, intelligence reports, investigation results, resolution of administrative cases, or any information with substantiated basis of corruption or violation of laws committed by public officers or employees, which may or may not be within the Commission's jurisdiction, subject for appropriate action.

(c) Complaint Alert Form — pertains to the written form issued by the Commission, after due assessment and evaluation of a complaint/concern sent by an anonymous sender/s or complainant/s. This form shall be forwarded to the head of a particular government agency or office, informing him/her that there is: (i) a complaint filed against him/her or officer/s or employee/s of his/her government agency or office; and/or (ii) that there is a complaint or report of a corrupt or anomalous activity happening within the said government agency or office. The forwarded form gives the head of the concerned government agency/office an opportunity to submit his/her comments to the anonymous complaint and address the allegations and issues raised therein within ten (10) calendar days from receipt thereof.

(d) Concern/s — refers to incoming documents, for referencing, which may be in the form of a written complaint, grievance, request for assistance or investigation, correspondence, report/recommendation, or of similar nature which contain allegations of corruption or violation of laws committed by public officers or employees, which may or may not be within the Commission's jurisdiction, subject for appropriate action.

(e) Covered officers — collective term pertaining to the officials, presidential appointees, and nominees, who are subject to the Commission's jurisdiction.

(f) Fact-finding investigation — pertains to inquiry or probe using all reasonable means to validate and verify allegations, establish or ascertain facts and gather evidence or a case build-up to determine whether a prima facie case exists or not.

(g) Motu-proprio investigation — refers to an investigation initiated by the Commission en banc or through any of its Commissioners or assigns by way of its authority.

(h) Non-actionable document/s — refers to those written administrative concerns/correspondences or those other written documents sent only for the Commission's attention and/or information.

(i) Notice of accusations — pertains to the formal notice issued by the Commission informing the person subject of the investigation of the accusations filed against him/her, after the conduct of the initial investigation and finding a prima facie case, requiring the latter to answer the accusations stated therein. The same shall contain (1) the name of the respondent, indicating the respondent's position and agency; (2) the violation as determined from 2017 Rules on Administrative Cases in the Civil Service (RACCS) in relation to the particular laws, rules, and/or regulations violated; (3) the act that constitutes the violation.

(j) Predicate crime — commonly called to any unlawful activity which generates dirty money or property. It refers to any act or omission or series or combination thereof involving or having direct relation to different crimes as defined in the Anti-Money Laundering Law (R.A. 9160), to wit:

1) Kidnapping for ransom under Article 267 of Act No. 3815, otherwise known as the Revised Penal Code, as amended;

2) Sections 3, 4, 5, 7, 8, and 9 of Article Two of Republic Act No. 6425, as amended, otherwise known as the Dangerous Drugs Act of 1972;

3) Section 3, paragraphs B, C, E, G, H and I of Republic Act No. 3019, otherwise known as the Anti-Graft and Corrupt Practices Act;

4) Plunder under Republic Act No. 7080, as amended;

5) Robbery and extortion under Articles 294, 295, 296, 299, 300, 301, and 302 of the Revised Penal Code, as amended;

6) Jueteng and Masiao punished as illegal gambling under Presidential Decree No. 1602;

7) Piracy on the high seas under the Revised Penal Code, as amended and Presidential Decree No. 532;

8) Qualified theft under Article 310 of the Revised Penal Code, as amended;

9) Swindling under Article 315 of the Revised Penal Code, as amended;

10) Smuggling under Republic Act Nos. 455 and 1937;

11) Violations under Republic Act No. 8792, otherwise known as the Electronic Commerce Act of 2000;

12) Hijacking and other violations under Republic Act No. 6235; destructive arson and murder, as defined in the Revised Penal Code, as amended, including those perpetrated by terrorists against non-combatant persons and similar targets;

13) Fraudulent practices and other violations under Republic Act No. 8799, otherwise known as the Securities Regulation Code of 2000;

14) Felonies or offenses of a similar nature that are punishable under the penal laws of other countries;

15) Terrorism financing and organizing or directing others to commit terrorism financing (R.A. 10168);

16) Attempt/conspiracy to commit terrorism financing and organizing or directing others to commit terrorism financing (R.A. 10168);

17) Attempt/conspiracy to commit dealing with property or funds of designated person;

18) Accomplice to terrorism financing or conspiracy to commit terrorism financing; Accessory to terrorism financing;

19) Other punishable acts and unlawful activities as provided by the amendments to Anti-Money Laundering Law (R.A. 9160).

(k) Prima facie case — refers to the degree or quantum of evidence present in a case which is sufficient to sustain or to establish charge in favor of the issue it supports and warrants the issuance of a notice of charge, formal charge, or notice of accusations against the covered officer.

(l) Subpoena ad testificandum — is a process directed to a person requiring him to attend and testify at the hearing or trial of an action or any investigation under the Philippines' laws or for the taking of his deposition.

(m) Subpoena duces tecum — is used to compel the production of books, records, things, or documents therein specified.

(n) Videoconference — refers to hearing or taking testimony using video conference technology or video, audio, and data transmission devices that enable parties to conduct face-to-face hearing without moving to a single location together.

SECTION 6. Jurisdiction.—

(a) Over the person —

1) All presidential appointees in the Executive Branch of the government and any of its agencies or instrumentalities occupying the position of Assistant Regional Director or an equivalent rank and higher, otherwise classified as Salary Grade 26 and higher under Republic Act (R.A.) No. 6758 ("Compensation and Position Classification Act of 1989"), including members of the governing board of any instrumentality, regulatory agency, chartered institution, and directors or officers, appointed or nominated by the President to government-owned or -controlled corporations, or who otherwise represent the interests of the government;

2) Presidential appointees in the Armed Forces of the Philippines and the Philippine National Police upon instructions of the President, whenever he deems it necessary or appropriate;

3) Under fact-finding investigation, motu proprio proceedings or lifestyle check, in case of unknown or unnamed covered officers but with allegations that they have committed violations or acts of corruption, government officials, employees, and private individuals may be included in the investigation to aid in the investigation in order to establish facts and to determine if a conspiracy is present;

4) Other persons that may be included or relative to the instructions of the President.

(b) Over the subject matter — For acts or omissions constituting violations of any of the following:

1) R.A. No. 3019, as amended;

2) R.A. No. 1379, on the unlawful acquisition of property by a public officer or employee;

3) R.A. No. 6713;

4) Provisions under Title Seven, Book Two of the Revised Penal Code;

5) E.O. No. 292 (s. 1987), whenever it defines and imposes administrative sanctions on acts and omissions constituting violations of the foregoing laws and issuances; and

6) Other violations as may be referred to the Commission by the President.

(c) Other functions/powers — The Commission may likewise perform the following functions:

1) Conduct lifestyle checks and fact-finding inquiries, upon instructions of the President, or motu proprio, on acts or omissions of all presidential appointees, including those outside the Executive Branch of the government, which may be violative of the Constitution, or contrary to laws, rules and regulations, and/or constitute serious misconduct tantamount to betrayal of public trust. On the basis of such fact-finding inquiries, the Commission shall submit its report and recommended courses of action to the President;

2) Recommend to the Anti-Red Tape Authority for investigation, violations of R.A. No. 9485, otherwise known as the Anti-Red Tape Act of 2007, as amended, and its Implementing Rules and Regulations;

3) After due investigation, recommend to the President the filing of appropriate criminal complaints before the Office of the Ombudsman or the Department of Justice, or otherwise refer such cases for appropriate action to these Offices; and

4) Such other functions or duties as may be assigned by the President.

RULE II

Receipt of Complaints, Concern, or Information

SECTION 1. Assessment and Evaluation.— Actionable documents received by the Commission shall be assessed and evaluated to determine whether or not the Commission has jurisdiction over the person and the subject matter of the same based on the allegations made therein.

If some of the persons complained of in the complaint or concern are outside the Commission's jurisdiction, but the latter is alleged to have conspired with presidential appointee/s in doing the wrongful or corrupt acts stated in the complaint, said persons should be included in the investigation of the Commission. Any finding that may thereafter be made against them shall be indorsed to the proper agency, court, or tribunal for appropriate action.

Complaints, information, or concerns with unnamed respondents shall be pursued through fact-finding investigation or motu proprio investigation at the discretion of the Commission.

SECTION 2. Concerns outside of the Commission's Jurisdiction.— All matters and concerns outside the Commission's jurisdiction shall be indorsed to the appropriate government agency, department, tribunal, or instrumentality for their appropriate action.

SECTION 3. Anonymous Concerns.— As a general rule, anonymous concerns shall not be given due course, except when (a) the acts complained of are of public knowledge, or (b) the allegations made therein are supported by substantial or verifiable evidence, which may merit a fact-finding investigation.

Otherwise, concerns/complaints in whatever form and manner from unidentified sender/s, which contain bare allegations with no verifiable material evidence and no investigative leads, shall not proceed to investigation.

However, should the anonymous concern/complaint impliedly refer to an identifiable government agency or a division thereof, such agency shall be furnished with a Complaint Alert Form with the attached concern/complaint, directing the head of the agency to submit within a period not exceeding ten (10) calendar days his/her comment thereto and address the issues raised therein.

SECTION 4. Concerns Received through Other Official Platforms.— Concerns received through the Commission's official platforms, such as its Facebook account, e-mail address, and SMS/Text Hotline, recorded in the incoming database and with reference numbers, shall be assessed and evaluated in accordance with this Rule.

If the concern or complaint is within the jurisdiction of the Commission and the sender/complainant is known or identified and can be contacted through his/her e-mail or mailing address, the complainant shall be directed to submit or mail to the Commission his/her original verified formal complaint in accordance with Rule III hereof.

If the sender/complainant is unknown, unidentified, prefers to be anonymous, or desires to serve merely as a witness, the concern or complaint shall be treated as an anonymous concern under Section 3 of this Rule, provided that the requirements provided therein are present.

Despite being anonymous, the evaluator may instruct the sender/complainant with contact information to substantiate his/her complaint, supply further details, provide investigative leads, and/or submit evidence in his/her possession in order to initiate an investigation in accordance with Section 3 hereof.

SECTION 5. Walk-in Complainants.— Walk-in complainant/s shall be provided a Walk-in Complaint Form for him/her to fill-up, write his/her concern, grievance or complaint pertaining to corruption, and identify the agency and official/s being complained of. He/she shall likewise be instructed to have the same verified. The verified Walk-in Complaint Form shall be assessed, evaluated and acted upon in accordance with these Rules.

RULE III

Institution of Actions

SECTION 1. How Instituted.— An action may be instituted against covered officer/s and subject matter before the Commission on any of the following modes:

(a) Verified formal complaint;

(b) Agency report and recommendation against a covered officer or endorsement from disciplinary authorities in other government agencies or instrumentalities;

(c) Fact-finding investigation report;

(d) After-lifestyle check report;

(e) Approval of a motu proprio investigation;

(f) Concerns received through official platforms such Facebook (FB),SMS/Text hotline, and e-mail;

(g) Walk-in complaints; and

(h) Upon expressed instruction of the President.

SECTION 2. When a Complaint is Deemed Instituted.— A complaint shall be deemed instituted only upon the filing of an original verified complaint sufficient in form and substance. A formal verified complaint sufficient in form and substance shall, when prima facie case is established through an ex parte evaluation of the documents and evidence attached therein, be forwarded to the Adjudication Service for docketing and issuance of Notice of Charges. Such Notice of Charges shall inform the respondent/s of the charges made against him/her/them and shall include a directive to submit an Answer within seven (7) calendar days from receipt thereof.

SECTION 3. Contents of a Verified Formal Complaint.— A verified formal complaint shall contain:

(a) Name and address of the complainant/s, and preferably other contact information such as e-mail address/es;

(b) Name and address, residence or office, of the covered officer/s being complained of, including current position/s and salary grade/s, if known;

(c) Clear, concise, and specific statements of the acts or omissions being complained of constituting administrative violations within the Commission's jurisdiction, and preferably the charge and grounds relied upon and the relief/s being sought;

(d) Evidence and affidavits of persons having personal knowledge of the facts alleged therein in support of the complaint;

(e) Such other original authenticated or certified true copies of document/s that may substantiate the alleged facts;

(f) Verification stating that the contents of the complaint are true and correct based on complainant's own personal knowledge and/or on true records/authentic documents, or any statement to that effect, sworn before a Notary Public or before an officer authorized to administer oaths;

(g) Preferably,a Certificate of Non-Forum Shopping or an affidavit or statement that the complainant is certifying that there is no pending action or proceeding involving the same issues in the Supreme Court, Court of Appeals, or any other court, tribunal, or agency. If there is a similar action, the complainant shall state the present status thereof;

(h) Preferably,additional copy/ies for each respondent/s;

(i) Preferably,submission of a soft copy of the verified formal complaint; and.

SECTION 4. Concurrent Filing of Complaint in Other Jurisdictions.— The concerned sender, complainant, or any agency submitting its report is required to inform the Commission in an appropriate form if the same matter, concern, or complaint has been filed or is pending with another jurisdiction, court, tribunal, or quasi-judicial body to determine appropriate action thereof.

SECTION 5. Complaint Insufficient in Form and Substance.— If a complaint, whether verified or not, is insufficient in form or substance or both form and substance and the sender/s or complainant/s is/are known, the Commission shall assign an evaluator who shall assist the complainant/s in complying with the procedural and/or substantial requirements for a valid complaint.

The complainant/s shall be given the opportunity to comply with such procedural and/or substantial requirements through the submission of the necessary documents within fifteen (15) calendar days from receipt of a Letter of Compliance from the Commission.

If the complainant/s fail/s to comply with the formal and/or substantial requirements of a valid complaint within the period herein, set forth, his/her/their complaint or concern shall be archived, without prejudice to reinstitution upon compliance or refiling with the submission of the requirements thereof.

SECTION 6. Admissibility of Duplicate or Photocopies of Documents as Evidence. — A "duplicate" is a counterpart produced by the same impression as the original, as defined in Rule 130 (B) (1) of the 2019 Amendments of the 1989 Revised Rules on Evidence (A.M. No. 19-08-15-SC) and any of its amendments or revisions, or from the same matrix, or by means of photography, including enlargements and miniatures, or by mechanical or electronic re-recording, or by chemical production, or by other equivalent techniques which accurately reproduce the original.

A duplicate is admissible to the same extent as an original, unless (1) a genuine question is raised as to the authenticity of the original, or (2) in the circumstances, it is unjust or inequitable to admit the duplicate in lieu of the original.

RULE IV

Pre-Charge Review

SECTION 1. Report and Indorsement from Other Agencies. — Reports, indorsements, and referrals from other agencies and instrumentalities which allege, report, or contain investigative findings that determine irregularity, violation of laws, rules, and regulations, or involving a subject matter within the Commission's jurisdiction involving covered officer may be considered as a source of information to conduct fact-finding investigation or review.

SECTION 2. Referral to Investigation Service.— After initial assessment and evaluation of an agency report and recommendation and establishing the Commission's jurisdiction, it shall be forwarded to the Investigation Service in order to review the merits and proceed with a preliminary investigation or fact-finding investigation, if warranted.

(a) When the indorsing or referring agency is an investigative and/or recommendatory body.

The Investigation Service shall undertake a case review of the report and recommendation of the referring agency and submit its report to the Commission indicating their recommendations therein.

In case of concurrence or affirmation with the agency's findings and recommendations, the Commission shall submit its final report and recommendation to the Office of the President.

In case of dissent, the Commission shall indicate its findings with the legal and factual basis in its final report and recommendation to the Office of the President.

(b) When the indorsing or referring agency has no quasi-judicial function against presidential appointees.

The report and recommendations from agencies with no quasi-judicial functions are treated as an instituted complaint. The Investigation Service shall proceed with the investigation to establish facts and determine a prima facie case. If it is established, the case shall be referred to the Adjudication Service for docketing and issuance of a Formal Charge.

If no prima facie case has been established, the Investigation Service will recommend to the Commission the closure and termination of the investigation.

RULE V

Fact-Finding Investigation

SECTION 1. Designation of Investigator.— Upon receipt of concerns forwarded by the Technical and Monitoring Service that is subject to fact-finding investigation, the Director of Investigation Service shall assign or designate investigator/s to conduct the same, who shall use all reasonable means to speedily and objectively ascertain facts without strict adherence to technicalities of law or procedure, but in all instances respecting the rights of persons and observing due process.

SECTION 2. Determination of Facts.— A fact-finding investigation may include but is not limited to, examination of documents submitted by the complainant, witnesses, and the person complained of, gathering of documentary evidence, interview of witnesses, as well as obtaining the comments of the person subject of the investigation for the purpose of determination of a prima facie case.

The investigator/s may likewise conduct clarificatory conferences/hearings, require resource persons and witnesses to testify or submit affidavits, and enlist the aid and support of any law enforcement agency for assistance, whether for the acquisition of documents and objects pertinent to the investigation or to participate in the investigation itself.

SECTION 3. Power to Summon Government Personnel and Records and to Administer Oaths.— Pursuant to its authority to take testimony or receive evidence under Section 2 of this Rule, the Chairman, or any Commissioner-on-Case or the investigator through the Executive Director shall have the power to administer oaths and issue subpoenaad testificandum and subpoenaduces tecum.

SECTION 4. Effect of Non-Compliance.— Any delay or refusal without adequate cause to comply with a subpoena issued by the Commission or by its authority shall constitute a ground for administrative disciplinary action, to be recommended by the Commission to the President against the erring public officer or employee. The case shall be heard by the Commission separately from the investigation or administrative case relative to which the subpoenas were issued.

SECTION 5. Submission of Pre-Charge Investigation Report.— Upon completion of the fact-finding investigation, the Investigation Service shall submit the final report indicating the facts of the case, factual findings, and the legal basis of the recommendation for the Commission's deliberation and approval.

If no prima facie case has been established, upon approval by the Commission, the investigation shall be closed and terminated.

SECTION 6. Formal Charge.— Upon approval by the Commission of reports with established prima facie case, the Investigation Service shall file the formal charges with the Adjudication Service together with all pertinent records of the investigation.

SECTION 7. Recommendation for Preventive Suspension.— When the findings after investigation would constitute charges punishable with removal from the service or when the respondent's continued stay in office will prejudice the fair determination of the case, the Investigation Service shall include in the recommendation to the Commission the preventive suspension of the covered officer/s.

RULE VI

Lifestyle Check

SECTION 1. Lifestyle Inquiry.— Lifestyle investigation on the instruction of the President, or upon indorsement from the Technical and Monitoring Service, or on motu proprio directive from the Commission in relation to any intelligence, information, reports, or allegations of accumulation of properties out of proportion to the income of the covered officer/s or through a voluntary submission, the Investigation Service shall proceed with lifestyle inquiry.

SECTION 2. Initiation of Lifestyle Check.— The Commission shall initiate the conduct of lifestyle check upon the following instances:

(a) Upon instruction of the President;

(b) Upon the filing of complaint;

(c) Motu proprio,upon any anonymous tip, whether through an unsigned written letter, media reports, and the like;

(d) Upon voluntary submission to the lifestyle check process.

Request for voluntary lifestyle checks, as well as concerns, complaints, and reports of amassing wealth disproportionate to the declared sources of income by a covered officer, will be evaluated and assessed by the Technical and Monitoring Service, which will make its recommendation based on the verifiable evidence and material allegations.

If it warrants to conduct a lifestyle check of a covered officer, the Investigation Service, upon approval of the Commission, will proceed with the same to verify the allegations.

If there is no jurisdiction, the complaint or concern requesting for lifestyle check shall be referred to the Ombudsman for appropriate action.

SECTION 3. Predicate Crime.— Except for voluntary submission to lifestyle check, no lifestyle check requiring Anti-Money Laundering Council's information shall be commenced without a prior predicate crime.

Predicate crime is any unlawful activity that generates dirty money or property, which refers to any act or omission or series or combination involving or directly related to different crimes as defined in Anti-Money Laundering Law (R.A. 9160) and its amendments.

SECTION 4. Conduct of Lifestyle Check. — The Investigation Service shall request and/or subpoena pertinent government agencies pursuant to the Commission's power or may avail of the assistance of other government agencies, office, committee, bureau, department or instrumentalities, including the GOCCs, under its power of deputation pursuant to Section 10 of E.O. 43 (s. 2017), as amended, to aid or conduct the investigation for the Commission.

Information on the public official shall be taken from his/her personnel records, property records as stated in his/her Statement of Assets, Liabilities, and Net Worth (SALN),business and income records through Certificate of Yearly Compensation, allowances, other proof of benefits which may be obtained from the accounting department of the office, expenditure records, records of liabilities and other related documents.

Officials' subject of the lifestyle check may or may not be informed of the ongoing investigation. Investigators will use all reasonable means as applicable, including site inspection and surveillance, in the conduct of lifestyle checks.

SECTION 5. Voluntary Lifestyle Check.— Covered officer/s may voluntarily submit himself/herself to a voluntary lifestyle check by submitting a written letter request addressed to the Commission or any Commissioner, attaching therein all of his/her SALNs, proof of appointment, career service record, and waiver to AMLC and BIR to allow the disclosure of his/her records.

SECTION 6. Prima Facie Evidence of Unexplained Wealth.— If upon evaluation and there is prima facie evidence of unexplained wealth in the records of the public official, the investigator shall require the public official subject of the investigation to explain and submit proof of the legality of the properties acquired, travel authorities or expenses incurred.

SECTION 7. After-Lifestyle Check Report.— After gathering all information and data available and completing the investigation, the investigator/s shall prepare an after-lifestyle check report recommending either the closure or termination of the investigation or filing of formal criminal and/or administrative charges against the public officials for approval of the Commission, to be submitted to the Office of the President.

RULE VII

Motu Proprio Investigation

SECTION 1. Coverage. — The Commission may act motu proprio on any allegations of corruption on any branch of government or allegations of corruption against covered officer/s.

SECTION 2. Instructions from the President. — Instructions from the President involving any investigation shall proceed in accordance with the rules on motu proprio proceedings.

SECTION 3. Matters under Motu Proprio Proceedings.— Any commissioner may initiate motu proprio investigation on acts or omissions of all presidential appointees, including those outside of the Executive Branch of government, which may be violative of the Constitution, or contrary to laws, rules and regulations, and/or constitute serious misconduct tantamount to betrayal of public trust.

SECTION 4. Commissioner-on-Case.— Any commissioner will have the authority to conduct and initiate an investigation under the rule on motu proprio proceedings and be referred to as the Commissioner-on-Case of said investigation.

SECTION 5. Procedure.— The conduct of motu proprio proceedings or investigation comprises of:

a. Inquiry and hearing, research, issuance of subpoenaduces tecum and ad testificandum of witnesses and resources persons in accordance with Rule V, Section 1 to Section 4 of these Rules.

b. After determining a prima facie case, the Investigation Service shall issue a notice of accusations against the covered officer/s, directing the latter to submit his/her Answer within ten (10) days upon receipt thereof.

c. When new issues are raised in the Answer, the investigator/s may conduct clarificatory hearings and continue its motu proprio investigation to validate or verify the issues raised.

d. If no prima facie case has been established, the investigation shall be closed and terminated upon the Commission's approval.

SECTION 6. Submission of the Final Report and Recommendation to the President.— The final report and recommendation arising from motu proprio investigation shall be presented to the Commission En Banc for deliberation, which will submit its report and recommended courses of action to the President for his/her approval and final disposition.

RULE VIII

Investigation of Presidential Appointees in the AFP & PNP

SECTION 1. Complaint, How Initiated.— By the President's written directive and whenever he deems necessary, the Commission shall institute the conduct of investigation against a Presidential appointee in the AFP or the PNP.

SECTION 2. Report of the Commission.— The Commission may proceed with the inquiry against presidential appointees in the AFP and the PNP upon approval of a report and request for clearance to proceed with the investigation.

SECTION 3. Scope of the Investigation. — The investigation shall cover the matters included in the President's written directive, without prejudice to the finding and recommendation for the prosecution of the subject officer for other violations of existing rules and regulations.

SECTION 4. Procedure.— The investigation may be initiated by any Commissioner. For this purpose, he/she shall be referred to as the "Commissioner-on-Case" and empowered to form the investigation team and seek the assistance of the PNP, AFP, the National Bureau of Investigation ("NBI" for brevity),and other law enforcement agencies of the government.

SECTION 5. Investigation Report.— Within fifteen (15) days from the conclusion of the investigation, if a prima facie case is established, and there is substantial evidence that the allegations in the complaint may be true, the panel of investigators shall submit its report to the Commission. The report shall include the recommended course of action to be taken, as well as the facts and law on which the recommendation is based.

On the other hand, if a prima facie case cannot be established, the panel of investigators shall recommend to the Commission the dismissal of the complaint within fifteen (15) days.

In any event, the investigator may extend the period of fifteen (15) days to submit the Investigation Report on reasonable ground/s, subject to the designated Commissioner's prior written approval.

SECTION 6. Submission of Report and Recommendations.— After deliberation, the Commission shall submit its report and recommendations directly to the President for approval and final disposition.

RULE IX

Adjudication Procedure

SECTION 1. Permissible and Prohibited Pleadings and Motions.— The only pleadings allowed are verified complaints, verified answers, and verified position papers.

The following pleadings shall not be allowed, to wit:

(a) Motion to dismiss the complaint or petition, except on the ground of lack of jurisdiction and res judicata;

(b) Motion for a bill of particulars;

(c) Motion for new trial;

(d) Petition for relief from judgment;

(e) Supplemental pleadings; and

(f) Those other pleadings of similar nature intended to circumvent the above provisions or intent to unjustly delay the proceedings.

No motion for extension of time to file an appropriate pleading shall be allowed, except in meritorious cases as determined by the Commission, provided that any grant of extension shall not exceed seven (7) days.

Pleadings submitted or filed which are not verified shall not be given weight by the hearing officer.

SECTION 2. Filing and Service of Pleadings and Motions.— Every permissible pleading subsequent to the complaint, written motion, notice, appearance, comment, and other similar papers shall be filed with the Commission and served upon the parties.

For purposes of this provision, filing of papers and service of pleadings shall be made either through personal service, registered mail, private courier, and all other legal or authorized means under the Rules of Court.

No pleading shall be considered without proof of service to the other party/ies except if the same is filed simultaneously as ordered by the Commission.

If the pleadings are filed through any authorized methods enumerated above, the date of mailing shall be considered the date of filing thereof.

SECTION 3. Raffle and Assignment of Cases.— All complaints and pre-charge investigation reports filed and docketed with the Commission's Adjudication Service shall be immediately raffled and assigned to a Hearing Officer from receipt thereof.

The Executive Director or the Director for the Adjudication Service shall be responsible for the immediate raffle and assignment of all complaints and pre-charge investigation reports.

SECTION 4. Issuance of Notice of Charge or Formal Charge and Filing of Answer.— Upon docketing of the case, the Commission shall issue the corresponding Notice of Charge or Formal Charge, as applicable.

Every Notice of Charge or Formal Charge must indicate that the respondent has seven (7) days from receipt within which to file two (2) hard copies and an electronic copy of his/her verified Answer, furnishing the complainant/s and co-respondents, if any, copies of the same in all instances.

The Notice of Charge or Formal Charge shall indicate the alleged violation/s, attaching thereto a copy of the complaint or pre-charge investigation report and its supporting documents, if any.

Whereas, the Answer must set forth the defense/s of the respondent duly supported by authenticated documents and state the following:

(a) Appointing authority;

(b) Position/Designation, Civil Service Eligibility, if any, and Salary Grade;

(c) Office/Agency and complete address where the respondent is assigned at the time the cause of action arose; and

(d) Residential address.

SECTION 5. Consolidation of Cases.— Where there are two or more cases pending before different Hearing Officers involving the same respondent/s and common sets of facts and issues, the subsequent case/s may be consolidated with the first to avoid unnecessary costs or delay. Such consolidated cases may be disposed of by the Hearing Officer to whom the first case was assigned.

SECTION 6. Service of Notices, Orders, Resolutions. — Notices, Orders, and Resolutions may be served personally, or by registered mail, or by private courier, or all other legal and authorized means under the Rules of Court upon the parties, their respective duly authorized representative, or counsel.

SECTION 7. Action upon Filing of Answer.— Where the Answer satisfactorily shows that the complaint is unmeritorious, fails to tender an issue, or otherwise admits the complaint's material allegations, the Commission may summarily dispose of the case and issue a final report and recommendation.

No investigation shall be interrupted or terminated by reason of the desistance, settlement, compromise, restitution, withdrawal of the charges, or failure of the complainant to prosecute the same.

SECTION 8. Failure to File an Answer.— The failure of the respondent to file an Answer within the reglementary period shall be deemed a waiver of the right to be heard and to adduce evidence.

The Commission or the Hearing Officer, as the case may be, shall then proceed to hear the case ex parte or consider the case as submitted for resolution based on available evidence.

SECTION 9. Submission of Position Paper and Determination of Necessity of Compliance and/or Clarificatory Hearing.— Within five (5) days from the receipt of the verified Answer, the Commission shall direct the parties to submit simultaneously their verified position papers with duly authenticated supporting documents and affidavits, if any, within ten (10) days from receipt of said order. In the fact-finding investigation and pre-charge investigation report of cases, including cases resulting from the investigation of other agencies wherein the PACC-IS is the nominal party complainant, the Commission shall no longer require the submission of position papers from both parties.

Within five (5) days after the submission of the last pleading, the Commission shall determine whether there is a need for a clarificatory hearing. At this stage, the Commission may, at its discretion and for purposes of making such determination, require compliance, such as but not limited to submission of certified true copies of document/s, sworn affidavit of witness/es, if any, and/or ask clarificatory questions to further elicit facts or information from any party or witness/es.

No postponement shall be allowed by the Commission, except upon meritorious grounds and subject to the requirement of expeditious disposition of cases. Thus, non-appearance at the compliance or clarificatory hearing date, despite due notice, shall be deemed a waiver of the right to participate in the proceeding. An ex parte hearing shall then be conducted.

SECTION 10. Non-Filing of Position Paper. — Failure to file the Position Paper by a party concerned, despite having been given the opportunity to do so, shall be deemed a waiver to submit the same. The Commission shall review and act on the case based on the pleadings and evidence available.

SECTION 11. Issuance of Order Submitting the Case for Decision.— Within fifteen (15) days after the joinder of issue or the lapse of the period to file appropriate pleadings, or after the compliance hearing and clarificatory questioning, if any, the Hearing Officer shall terminate the investigation and recommend that an appropriate order be issued expressly declaring the submission of the case for resolution.

SECTION 12. Report of Hearing Officer.— The Hearing Officer shall submit a report containing his/her findings of fact and recommendations to the Commission together with the stenographic notes and the transcripts thereof, if any, and all the evidence presented during the investigation within ten (10) days from the termination of the investigation unless there is reasonable ground to extend the same, such as unforeseen events, lawful order, suspension, contingencies, and analogous circumstances warranting the extension of the period.

RULE X

Subpoena through Electronic Means and Online Hearing Procedure

SECTION 1. Issuance of Subpoena through Electronic Means.— The Commission may issue subpoena and order through electronic means in the conduct of its investigation against presidential appointees and erring public officials. The Commission shall ensure the integrity and confidentiality of the subpoena and order issued at all times. No subpoena or order issued by the Commission shall be posted/released in any platform or avenue without its approval.

(a) The subpoena or order must be in Portable Document Format (PDF) to be sent to the participant/s at least ten (10) calendar days before the scheduled hearing. In case the participant is a public officer or private individual, the subpoena or order shall be sent to his/her office or personal e-mail address or through the Commission's approved platform. If both are represented by counsel, the subpoena or order will also be sent to their counsel's office or personal e-mail address or through the Commission's approved platform.

(b) The contents of the subpoena or order shall state the following: (a) the case being investigated; (b) the name and position of the person being summoned; (c) the date and time of the video conference; (d) the participants of the hearing; (e) the issue/s to be discussed; (f) the document/s to be submitted, and (g) the platform to be used for the video conference which shall be signed by the Commission's official authorized to sign the subpoena/order.

(c) The subpoena or order shall also depict the platform and link to be used in the videoconferencing. The Hearing Officer shall warn the participants that unauthorized disclosure of the link shall be dealt with in accordance with the Commission's rules and regulations. To afford due process, the guidelines on the conduct of the videoconference hearing will be attached to the subpoena or order.

(d) A participant summoned through a regular subpoena or order may be allowed to appear through videoconference. However, he/she must inform the Commission through an e-mail request of his/her intention to avail of the videoconference hearing at least five (5) calendar days before the scheduled hearing. If to be assisted by his/her counsel, he/she must provide the name and e-mail of his/her counsel in the same request.

(e) The Hearing Officer may approve or deny the request based on circumstances. If approved, the Hearing Officer must prepare the necessary electronic subpoena or order, along with the link to be used in the hearing and the guidelines of the videoconference hearing, and send the same to the e-mail address used by the participant.

SECTION 2. Conduct of Hearing through Videoconference.— The Commission likewise allows the conduct of motu proprio investigation, fact-finding investigation, lifestyle check via video conference, and clarificatory hearings instead of the regular face-to-face hearing.

(a) Pre-Hearing Preparations

1. The Hearing Officer, with the support of the PACC IT Personnel and the Secretariat, shall commence the videoconference hearing through the Commission's approved platform at least fifteen (15) minutes before the scheduled hearing to check for any technical problems. The Hearing Officer shall use this lead time to examine the joining participants and admit only those included in the participants' list. Unauthorized participants will be removed from the videoconference hearing immediately.

2. Once admitted to the videoconference hearing, the Hearing Officer shall require the participants to enable their camera and audio and advise them to use their real names. In case of technical problems, the PACC IT Personnel shall provide technical assistance.

3. To maintain the integrity of the videoconference hearing, only the secretariat shall be allowed to record the hearing. The unauthorized recording of the videoconference of any kind, including but not limited to screen grab, screenshot, or use of any recording mechanisms, voice, image, or video, are prohibited without the approval of the Commission. Any person found to have violated this rule shall be dealt with in accordance with applicable laws, rules, and regulations. However, if the participant refuses to the recording of the videoconference, the secretariat shall record the objection in the minutes of the hearing.

4. The Hearing Officer shall make the roll call by calling the participants and requiring them to state their names, position, and the agency with which they are connected. Should the participant fail to respond during the roll call, he/she shall be dropped from the list of participants. He/she shall not be allowed to join the hearing, except when his/her failure to acknowledge or respond to the roll call is due to poor internet connection or other technical issues.

5. During the roll call, the Hearing Officer shall also inform the participant of his/her constitutional right to be assisted by counsel. In case the participant is represented by his/her counsel, the Hearing Officer shall confirm this with the participant and shall record the same in the minutes of the hearing. However, should the participant invoke his/her right to counsel, the Hearing Officer shall reset the hearing to another schedule without the need of the separate order or subpoena, which will be recorded in the minutes of the hearing and shall require the attendance of his/her counsel on the new schedule. Otherwise, if he/she is still unable to be assisted by a counsel in the next hearing, it is deemed a waiver of his/her right to counsel. Should the participant waives the right to counsel, the hearing will proceed, and, it shall be recorded in the minutes of the hearing.

(b) Hearing Proper

1) The Hearing Officer shall preside the videoconference hearing and introduce himself/herself as well as the Secretariat and the PACC IT Personnel. He/She shall also state the purpose of the videoconference hearing to shed light on the case.

2) The Hearing Officer shall ensure the rights of the participant are protected and respected at all times in accordance with existing laws and regulations. The Hearing Officer shall also maintain proper decorum. Any participants found to be inappropriately dressed will be given an opportunity to change his/her attire. Participants that fail to maintain proper decorum and follow the rules may be removed from the hearing. Removal from the hearing is tantamount to non-appearance, and the answers given thereto may be expunged from the records.

3) To maintain the sanctity of the hearing, no participant shall be allowed to speak nor ask a question unless allowed by the Hearing Officer. Once acknowledged, the participant may use the features of the approved video conference tool platform. Should the participant wish to talk with his counsel privately or his co-participants, he may be allowed to do so through a different platform. In return, the Hearing Officer shall order the suspension of the hearing. Further, no participant will be allowed to leave or rejoin the conference without the Hearing Officer's permission.

4) The Hearing Officer shall have full control in conducting the hearing, including but not limited to examining the subpoenaed documents, requiring submission of additional documents, and requesting other parties' appearance to aid the Hearing Officer in the disposition of the case. The Hearing Officer also has the authority to order the suspension and cancellation of the hearing or move for the continuance in accordance with these guidelines.

5) At any stage of the hearing, the PACC Chairman, the Commissioners, Executive Director, and Service Directors can join the Video Conference Hearing. The Hearing Officer shall immediately acknowledge their presence and introduce them to the participants. The Hearing Officer shall also provide a brief description of the hearing to guide the PACC officers.

(c) Resetting, Continuance, and Cancellation of the Hearing

1) The Hearing Officer, together with the Secretariat and PACC personnel, shall uphold the continuity of the hearing at all times. However, the participants of the hearing may move for the continuance upon showing valid grounds. If approved by the Hearing Officer, he shall set the date and time of the continuation of the hearing without the need for a separate order and shall record the same in the minutes of the hearing. Provided further, that in case of a calamity, force majeure,fortuitous events, or technical issues such as but not limited to, power interruption, internet latency, and loss of internet connection, the Secretariat shall inform the Hearing Officer and the participants on canceling the hearing immediately. The Hearing Officer shall move for a continuance of the hearing at another date and time without the need for a separate order or subpoena.

2) However, failure of the participant to appear during the video conference hearing shall be equivalent to non-appearance or failure to respond to a subpoena. He shall then be held liable under Rule V, Section 4 of these Rules.

In case of an order for clarificatory hearing before the Adjudication Service, the party's failure to appear thereof shall be deemed a waiver to participate in the said clarificatory hearing. The complainant and the respondent have the option to appear through his counsel. However, he must inform the Commission at least one (1) day before the scheduled hearing through PACC Official e-mail and provide the name of the counsel appearing on his behalf.

3) Apart from the foregoing section, the videoconference hearing may be canceled, suspended, or move for continuance on the following grounds:

(i) When the reason for the limitation or impossibility of physical appearance has ceased, the hearing shall be conducted at the Commission's office;

(ii) When the attendance of the participants thereto cannot be secured even through videoconference;

(iii) When participants crucial to the fact-finding or clarificatory hearing were not informed of the said hearing through videoconference; and

(iv) Such other reasons as deemed acceptable and/or justifiable according to circumstances.

(d) Post-Hearing

1) The video conference hearing shall adjourn only upon the declaration of the Hearing Officer.

2) The Secretariat shall prepare the Minutes of the Hearing to be signed by the lawyer on the case and the Secretariat and shall form part of the records of the case.

3) The Secretariat shall submit the audio and video recording to the PACC IT Personnel via the PACC server. However, the Hearing Officer shall maintain separate copies of the audio and video recording of the video conferencing for his/her case record.

4) No video recording of hearings, either edited or original, shall be distributed without explicit consent, approval, or order of the Commission through the Office of the Executive Director.

5) All Official PACC Video Conference Hearings are considered confidential. Any PACC Personnel who shall compromise the confidentiality of PACC video conference hearing, either willingly or through negligence, shall be made either criminally and/or administratively liable after due investigation. Participant shall not divulge or permit to be divulged to any person or any entity of any aspect of any information gathered during a videoconference hearing. The participant shall exercise extraordinary diligence to prevent confidential information from falling into the hands of any unauthorized third party. He shall not use or attempt to use the confidential information in any manner which may cause injury or likely to cause injury or loss to the Commission.

SECTION 3. Reception of Evidence.— Certified true copies of documentary evidence shall be submitted to the Commission at least five (5) days before the scheduled videoconference hearing.

SECTION 4. Gross Misconduct in Videoconferencing.— Any intentional disruption of digital communications intended to deny participation by any party, coaching of any witness presented, and knowingly presenting falsified digital images or evidence shall be considered as gross misconduct and shall be dealt with severely.

RULE XI

Procedure before the Commission

SECTION 1. Review and Deliberations by the Commission En Banc.— Every case heard and/or investigated by the Services, duly endorsed by the Executive Director, shall be reviewed by the Commission En Banc upon the records and evidence transmitted by the former.

SECTION 2. Finding of Guilt.— If the Commission, by the vote of a majority of its total membership, determines that the respondent should be recommended for suspension or dismissal from service, or the disciplinary sanction imposed is less than suspension or dismissal (such as admonition, reprimand, or fine),it shall issue a resolution setting forth its findings and recommendations which, together with the whole record of the case, shall forthwith be transmitted to the President for final action.

SECTION 3. Report and Recommendation.— The report and recommendation of the Commission, after deliberation, shall be in writing and shall clearly and distinctly state the facts and the reasons on which it is based.

SECTION 4. Dismissal of Complaint.— If the respondent is exonerated by the Commission, it shall issue a decision dismissing the complaint/case. The investigation shall be terminated unless the complainant filed with the President within fifteen (15) days from receipt of notice of decision, a motion for reconsideration.

Should the Office of the President remand the case to the Commission, the Adjudication Service will proceed with the re-evaluation for the Commission's approval.

SECTION 5. Inhibition/Separate or Dissenting Opinion.— Any Commissioner voting against the majority shall submit its inhibition and/or separate or dissenting opinion in writing which shall be attached to the records to be submitted to the President.

SECTION 6. Notice of Decision/Resolution.— Notice of the Resolution or Decision of the Commission shall be given to all parties and their counsels. A copy of the said notice shall be transmitted to the President together with all the records of the case.

RULE XII

Administrative Violations and Penalties

SECTION 1. Findings of Administrative Violations and Recommendation of Penalties. — Without excluding other relevant and applicable laws, rules and regulations, the Commission hereby adopts Rule 10 (Administrative Offenses and Penalties) of 2017. Rules on Administrative Cases in the Civil Service (2017 RACCS) in defining administrative violations and imposition of penalties against covered officers to the President of whose acts or omissions, after due notice and hearing, are found to violate the specific provisions thereof.

RULE XIII

Criminal Actions

SECTION 1. Violations Constituting Criminal Actions.— After due investigation, the Commission may recommend to the President the filing of appropriate criminal complaints before the Office of the Ombudsman or the Department of Justice or otherwise refer such cases for appropriate actions to these offices.

SECTION 2. Criminal Actions Against Covered Officers or Presidential Appointees/Nominees.— After due investigation, should the Commission find probable criminal violations committed by covered officers or presidential appointees/nominees, separate or joint with the administrative violations, it may refer or file its findings before the Office of the Ombudsman in addition to the filing of its recommendation to the President.

Should private individuals or other government employees/officers be in conspiracy with the covered officers, they shall be included in the referral or filing before the Ombudsman's Office.

SECTION 3. Criminal Actions Against Non-Covered Officers or Non-Presidential Appointees/Nominees.— After due investigation, should the Commission find probable criminal violations committed by government officials and employees outside of its jurisdiction, it will refer or file its findings before the Office of the Ombudsman.

Should private individuals be in conspiracy with the non-covered officers, they shall be included in the referral or filing before the Office of the Ombudsman.

SECTION 4. Criminal Actions Against Private Individuals.— After due investigation, should the Commission find probable criminal violations committed by private individuals, not in conspiracy with the covered officers or other government officials or employees, it will refer the case before the Department of Justice.

RULE XIV

Miscellaneous Provisions

SECTION 1. Inhibition of Lawyers/Investigators/Hearing Officers.— The investigator may be disqualified or voluntary inhibit, by reason of relationship within the fourth degree of consanguinity or affinity to any of the parties or their counsel, pecuniary interest, personal bias, or his/her having acted as counsel for either party, unless the parties sign and enter into record their written consent to his/her acting as such Investigator.

Where the Investigator does not disqualify himself, a party may file or submit a motion to reconsider to the Commission, which by a majority of vote of the members present, there being a quorum, may order his disqualification.

Any investigator may also be removed for cause, after due hearing, by the vote of at least majority members of the Commission. The decision of the Commission in all cases of disqualification or removal shall be final.

SECTION 2. Referral to Other Government Units. — Whenever the Commission deems it warranted and necessary, pursuant to E.O. 43 (s. 2017), as amended, it may refer or endorse complaints or cases to the Office of the Ombudsman or any other office, commission, or agency of the government, including government-owned and/or controlled corporations, for appropriate action.

SECTION 3. Submission of Advance Copies of Pleadings and/or Subpoenaed/Requested Documents through E-Mail.— All parties are required to submit or e-mail the advance copy/ies (soft copy or scanned copy in PDF format) of their respective pleadings and/or subpoenaed/requested documents, including its supporting documents/attachments to PACC's official e-mail address, together with the proof of filing and/or service.

This is without prejudice to the timely filing of the required original printed pleadings and/or subpoenaed/requested documents, and its attachments and evidence to the Commission on the date as specified in the subpoena, notice or order.

Non-filing of original printed copies to PACC despite submission of advance copy/ies thru email is in effect non-submission of the subject pleading and/or subpoenaed/requested documents.

SECTION 4. Separability Clause. — In the event that any provision of these Rules or any part hereof is declared invalid, illegal, or unconstitutional, the provision/s not thereby affected shall remain in force and effect.

SECTION 5. Repealing Clause. — All orders, rules and regulations, and issuances or parts thereof inconsistent with these Rules are hereby repealed, amended, or modified accordingly.

SECTION 6. Effectivity Clause. — These Rules shall take effect fifteen (15) days after publication in the Official Gazette or a newspaper of general circulation and registration before the Office of the National Administrative Register (ONAR) of the UP Law Center.

APPROVED BY THE COMMISSION EN BANCON APRIL 30, 2021 THRU GOOGLE MEET TELECONFERENCE

(SGD.) GRECO B. BELGICAChairman

(SGD.) ATTY. RICKSON L. CHIONGCommissioner

(SGD.) ATTY. DANILO D.C. YANGCommissioner

(SGD.) ATTY. YVETTE C. CONTACTO, CPACommissioner

ATTESTED BY:

(SGD.) ATTY. FORTUNATO G. GUERREROExecutive Director