RMC No. 106-2016 — Publishes the full text of Memorandum Circular No. 06, entitled "Enjoining All Government Officials and Employees to Strictly Observe and Comply with the Prohibition Against Going to Gambling Casinos"

BUREAU OF INTERNAL REVENUE "RERUBLIC OF THE PHILIPPINES TERARTMENT.OF FINANCE RE CODs MGT TIVSON NOV 0 3 2016/ - 1: 34 4 M WM

Quezon City RECEIVFD

October 11, 2016

revenue Memorandum circuLAr no. /010- 301

SUBJECT: Publishing the Full Text of Memorandum Circular No. 06, Entitled "Enjoining All Government Officiais and Employees to Strictly

Observe and Comply with the Prohibition Against Going to Gambling Casinos"

TO : All Internal Revenue Officials, Empioyees and Others Concerned

For the information and guidance of ail concerned, quoted hereunder is the full text of Memorandum Circular No. 06 dated September 20, 2016:

"Offite of the President

sf the Philippies

Alalaranang

MemorAnduM cIrcuLar no. 06

EnjOININg ALL gOVERNMENt OFFICIALS And eMPLOYEES tO

StrICtLY OBSErVE ANd COMPLY WItH THE PROHIBItiON AgAINSt GOiNg tO GAMBLiNG CASINOS

WHEREAS, Section 2 of Republic Act No. 6713, otherwise known as the "Code of Conduct and Ethical Standards for Public Officials and Empioyees," provides that it is the policy of the State to promote a high standard of ethics in public service and that government personnel shall discharge their duties with utmost responsibility, integrity, competence, and Ioyalty, act with patriotism and justice, lead modest lives, and uphold public interest over personal interest;

WHEREAS, pursuant to Presidentia! Decree (PD) No. 1067-B (s 1977), as amended by PD No. 1869 (s. 1983), the following are not allowed to play in gambling casinos:

a. Government officials connectod directly with the operation of the

Government or any of its agencies

b. Members of the Armed Forces of the Philippines (AFP), including

the Arrny, Navy and Air Force; and

c. Persons under 21 years of age or students of any school, college

or university in the Philippines.

WHEREAS, Memorandum Circuiar (MC) No. 20. (s. 1986) and MC No. 8 (s. 2001), reiterated the prohibition on the aforementioned government personnel to enter, stay and/or play at gambling casinos;

WHEREAS, Section 46 (b), Chapter 7, Subtitle A, Title I, Book V of EO No. 292 considers gambling prohibited by law and conduct prejudicial to the best interest of the service as grounds for disciplinary actions:

WHEREAS, it has been reported that many government officials and employees, and even members of the AFP and PNP, have been seen in casinos:

NOW, THEREFORE, in order to ensure the observance of the highest ethical standards among public officials and employees, the following are hereby ordered:

1. All government officials and employees shall strictly observe and comply with all pertinent laws, issuances and policies prohibiting government personnel to enter, stay, or play in gambling casinos.

2. All heads of departments, bureaus and offices, government- owned or - controlled corporations and local governments, including those of the AFP and the Philippine National Police, shall remind and reiterate to the officials and employees under them the above-stated laws, issuances and policies, and impose the appropriate sanctions and penalties in case of violation thereof.

In view of its negative effect on the public perception of government service as a whole, the mere entry or presence of government officials and employees in a gambling casino shall be considered as conduct prejudicial to the best interest of the service, unless the same was in the performance of official duties and functions.

3. The Philippine Amusement and Gaming Corporation Management shall ensure strict observance of this Circular by all government officials and employees.

This Circular shall take effect immediately.

DONE, in the City of Manila, this 20th day of September, in the year of Our Lord, Two Thousand and Sixteen.

BURTAU OF YNTERNAL REVENUE RECORUY MGT DIVSON N 03 2116 1 AA.M SMA

RECEIVED

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By Authority of the President:

(Sgd) SALVADOR C. MEDIALDEA

Executive Secretary

All concerned are hereby enjoined to be guided accordingly and give this Circular a wide publicity as possible

O Caesar r. dulaY Commissioner of Internal Revenue O-5 001681

BTBMU OT TNTERNAL REVENE RECORDS MGT DIVISION H:ALA.M

NOV 0 3 2016 MMqA

RECEIVED