Observance of the "No Gift Policy"
Revenue Memorandum Order No. 040-16, issued on July 4, 2016, reiterates the Bureau of Internal Revenue's "no gift policy" for all its officials and employees. This policy emphasizes the ethical principle that public office is a public trust, requiring officials to perform their duties without expecting gifts or favors. It prohibits the acceptance or solicitation of gifts from both public and private sectors, in accordance with various constitutional provisions and anti-corruption laws. To enforce this policy, employees are instructed to return any gifts received and the Chief of the Internal Security Division is tasked with its implementation. The order takes effect immediately.
Law Information
- Reference Number
- Revenue Memorandum Order No. 040-16
- Date Enacted
- Category
- Other Rules and Procedures
- Subcategory
- Bureau of Internal Revenue
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
July 4, 2016
REVENUE MEMORANDUM ORDER NO. 040-16
| SUBJECT | : | Observance of the "No Gift Policy" |
| TO | : | All Internal Revenue Officers and Others Concerned |
I. This Order is being issued to remind all concerned that the Bureau has adopted a "no gift policy".
II. As public servants and professionals, the BIR officials and employees adhere to the principle that public office is a public trust and promote a high standard of ethics in public service.
III. In this regard, we are expected to perform our duties and responsibilities without expectation of any favor or material reward. In this connection, our officials and employees are not allowed to accept nor solicit gifts, whether from the public or the private sectors.
IV. This Gift Policy is issued pursuant to the following:
• Section 27, Article II of the 1987 Constitution
• Section 1, Article XI of the 1987 Constitution
• Republic Act No. 3019 (Anti-Graft and Corrupt Practices Act)
• Presidential Decree No. 46 s. 1972 (Making it Punishable for Public Officials and Employees to Receive, and for Private Persons to Give Gifts on Any Occasion, including Christmas)
• Republic Act No. 6713 (Code of Conduct and Ethical Standards for Public Officials and Employees)
V. In order to enforce this policy, our officials and employees are directed to immediately and politely return any gift that may be given. Further, the Chief of the Internal Security Division is hereby instructed to implement this Order.
This Order shall take effect immediately.
(SGD.) CAESAR R. DULAYCommissioner of Internal Revenue
Cite This Law
Observance of the "No Gift Policy", Revenue Memorandum Order No. 040-16, Jul 4, 2016 (Philippines)
Observance of the "No Gift Policy", Revenue Memorandum Order No. 040-16 (Phil. 2016)
Related Laws
- The "No Gift Policy"Customs Memorandum Circular No. 178-17 • Oct 9, 2017 • Other Rules and Procedures
- GSIS "No Gift" PolicyGSIS Policy And Procedural Guidelines No. 247-13 • Nov 13, 2013 • Other Rules and Procedures
- Amended GSIS "No Gift" PolicyGSIS Policy and Procedural Guidelines No. 257-14 • Jul 17, 2014 • Other Rules and Procedures
- "No Gift Policy" of the Governance Commission for GOCCs (GCG)GCG Memorandum Circular No. 12-12 • Sep 18, 2012 • Other Rules and Procedures
- Approval of the Amended GSIS "No Gift Policy"GSIS Resolution No. 098-14 • Jul 17, 2014 • Other Rules and Procedures
- Adoption of PRA No Gift PolicyPRA Circular No. 021-13 • Nov 26, 2013 • Other Rules and Procedures
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