RMO No. 21-2021 — Amends certain provisions of RMO No. 1-2011 on the implementation of final and executory Decisions in Administrative Cases involving BIR officials/employees Digest | Full Text

lu o EAU OF INTERNAL R REPUBLIC OF THE PHILIPPINES .,UL 0 ?0zN0?n DEPARTMENT OF FINANCE 4|aD BUREAU OF INTERNAL REVENUE Quezon City FEB I 5 2021 . Date No. il REVENUE MEM.RANDUM .RDER u14 SUBJECT: Amending Certain Provisions of Revenue Memorandum TO: Order (RMO) No. 1-2011 on the lmplementation of Final and Executory Decisions in Administrative Cases involving BIR Officials/Employees All Revenue Officials and Employees Concerned Objectives This Order is being issued to amend paragraphs 2 and 3, ltem lV and paragraphs 3(a), (b) and (c), ltem V of RMO 1-2011 on the procedures and roles and responsibility relative to the implementation of Decisions/Orders. 1. To change the name of the following offices: a) Legal and lnspection Group (LIG) to Legal Group (LG); and b) Personnel lnquiry Division (PlD) to Personne! Adjudication Division (PAD) 2. To prevent confusion and determine with certainty the date lruhen Decisions/Orders becomes executory; and 3. To implement sections 49, 61, and 65 of the 2017 Rules of Administrative cases in the civil service (2017 RAccs), to wit: "section 49. Finality of Decisrons. A decision rendered by the disciplining authority or CSC ROs whereby a penalty of reprimand, or suspension for not more than thirty (30) days or a fine in an amount not exceeding thirty (30) days' salary is imposed, shall not be appealable. lt shall be final aitd executory unless a motion for reconsideration is seasonably filed. However, the respondent may file an appeal or petition for review when fhe issue raised is violation of due process. tf the penalty imposedis suspe nsion exceeding thitly pA) days, or fine in an amount Lxceeding thirty (30) days' salary, the decision shall be final and executory after the /apse of the reglementary peiod for filing a motion for reconsideration or an appeal and no such pleading has been filed." xxx

"Siection 61. Filing. The party adversely affected by the decision may file a motion for reconsideration with the disciplining authority who rendered the same within fifteen (15) days from receipt thereof unless otherwise trtrovided by law. However, the pfivate complainant may file a motion for reconsideration from the decision of CSC Regional Office. A motion for extension of time to file a motion for reconsideration is not allowed." xx.x "Siection 65. Effect of Filing. The filing of a motion for reconsideration within the reglementary peiod of fifteen (15) days shall stay the execution of the decision sought to be reconsidered." Amendatory Provisions 1. The following procedures shall be arnended to read as "IV. FIROCEDURE 1. x\:x 2. Wtithin three (3) days from receipt of the decisions/orders, the Personnel Adjudication Division (PAD) shall serve the setme, including the order of preventive suspension, to the personnel/official concerned and simultaneously furnish the Head of Office where the personnel/official concerned is at;signed. The PAD, within three (3) days after the de>cisions/orders become executory, shall furnish the Personnel Division, and Security Management Division (SiMD) with copies thereof to ensure their full implementation." 3. x):x 4. x\:x 5. x):x Y, ROLES AND RESPOruSBILITIE:} 1. x):x - 2.. Office of the Depbty Commissioner Legat Group a. Log the received document (decisions/orders) and record the asslgned reference number, or case docket number; BUR NUE R Page 2 of 4 }D

,,1 E]I El-/ b. Forward the received document (decisions/orders) to the PAD for im plementation ; c. xxx d. Approve and sign the compliance-letter prepared by the PAD addressed to the issuing office, body or court informing or notifying them about the B/R's implementation or execution of the decisions/orders. 3. Personnel Adjudication Division a. Log the received document (decision/order) and record the asslgned reference number, or case docket numher; b. Serye the decisions/orders, including the orders of preventive suspension, to the personnel/official concerned within three (3) days from receipt thereof, and simultaneously fumish the Head of office where the p e rso n n e l/offi c i a I co n ce med r's assrgned,. c. Furnish the Personnel Division and the security Management Division with copies of decisions/orders through a memorandum ensuring the imprementation and stating therein the date when it becomes executory, either due to non-filing of a motion for reconsideration within the reglementary period, or the approval and confirmation of a resolution denying the motion of reconsideration ; d. For decisions/ordersissued by the csc, office of the ombwdsman and other judicial, quasi-judicial and administrative bodies, prepare a compriance-letter to be appraved and signed by the Deputy commissioner-Legat - Group, informing or notifying the issuing office, body or court of the fact of the B/R's implementation of the decisions/orders; and e. submit within five (5) days from B/R's receipt of the decisions/orders, the duly signed compriance letter, together with proof of seruice of such decisions/orders to the personnel/official concerned, to the issuing office, body or court. BUREAU OF INTERNAL 4. Head of office where the dismissed/susp ended revenue official ctr employee is ass igned: a. Receive the copy of tlae decisions/orders affecting the revenue employee under his/her superuision foHfs implementation; Upon receipt of the copy of the preventive suspensron ordets or decrc ions/orders with the imposable penatty of dismrbs al, or suspension from the seruice, together with the memorandum stating the date when it

becomes executory, immediately request the Security Management Division to revoke/suspend the system access of the concerned officiallemployee using BIR Form NO. 00tU; and c. xxx 5. Personnel Division a. xxx b. Upon receipt of the copy of the preventive suspension orders or decisions/orders with the imposable penalty of dismissal, or suspension from the service, together with the tnnlorrndum stating the ditte when it hecomes executory, infornt the Accounting Division to permanently or temporarily stop, as the case may be, the payment of salary of the p e rso n n e l/offi ci a I co n ce rn ed ; c. lmmediately inform the PAD of such permanent or temporary stoppage of the payment of salary of the concemed official/employee; d. xxx This Order shall take effect immediately. J#W CAESAR R. DULAY BUREAU OF IN]ERNAL REVENUE ff Commissioner of lnternal Revenue L-2 041328 R I r ti