RMC No. 55-2018 — Clarifies the functions of the Office of the Regional Director relative to the approval and signing of decisions on Administrative Cases under Revenue Administrative Order (RAO) No. 3-2014, as amended by RAO No. 4-2017 Digest | Full Text

BUREAU OF INTERNAL HbVENT'ts REPUBLIC OF THE PHILIPPINES JUN 21,2018 DEPARTMENT OF FI}.IANCE RECORDS MGT. DIVISION BUREAU OF INTERNAL R.EVENUE Quezon City Jrr,e 2l , 2.018 Date - REVENUE MEMORAI\DUM CIRCULAR NO. 5 5 * O I B SUBJECT: Clarifying the Functions of the Office of the Regional Director Relative to the Approval and Signing of Decisions on Administrative Cases under Revenue Administrative Order (RAO) No.3-2014, as amended by RAO No. 4-2017 TO: All Revenue Officials and Employees Concerned Revenue Administrative Order (R,AO) No. 4-2017 "De/ining the Ftrnctions qf the O//ices rf the Regional Director and Assistanl Regictnal Direclor"' \'as issued amending RAO No. 3-2014 dated November 5. 2014 "Organizcrtion and Functions of' the Regional O//ices, its Divisions'& Seclions'crnd Revenue Districl (ffice.s", and reiterated the fbllowing functions of the Office of the Regionai Director: '' l B. Approves and issues the appropriate Forrnal Charge(s) against concerned personnel involving light offenses as defined under letter F of Rule 10. Schedule of Penalties, Revised Rules on Administrative Cases in the Civil Service and the Revised Code of Conduct for Burean of Internal Revenue Officials and Employees; '' 19. Reviews, approves and signs Formal Charge(s) indorsed by or ernanating fi'orn the Regional Investigation Division, '"10. Revicu s. approves ancl signs clecisions on adtr in islrrtir c e iisus " ^rn1'r,,rl i',,, G'^tt. tl-o I o,,ol f)it'i.i^,, Light Oflenses iisted under Rule 10. Section 46(F). Revised Rules on Adrninistrative Cases in the Civil Service (RRACCS)r are punishable by: l" o.ffense - Reprinrund; 2"'t o.ffense - Suspe nsion o.f one (1) da1' to thirg, (30) da1's; un(t -1"t offense - Disnissal .from the service Moreover. Light Offenses listed under Section 43 of the Revised Code of Conduct lor Revenue Officiais and Empio1,..st IRCC) also have the same penallies as above. except lor Simple Dishonest-v, which has the following penalties: ' Now Section 50 (F). Runudleerl0CSoClthRees2o0lul7tioRnuNleso.on17A0d1n0t7il7ti.stdraatleivr)ejuClalsc3s. irr tlrc ( ir il Sgvrec (lU l7 RACCS) promulgated 2017 arnending RRACCS trunRSdeMecrtOioCnrS.iCio5. (R-C5e-ls)-i2onolurLtrireolnatiNono.toI l-0 I 502 8(nt)olthe IiCC Section

l't offense - Suspensiott of one (1) nnnth ancl one (t) tta1, to six (6) trtonths; 2"'t o.ffense - Suspension of six (6) nnnths und one (1) to one (1) yeur; unrt 3"t o.ffense - Dismissul.from the service. In case of a finding of guilt. the imposable penalty fbr the Light Offbnse depends on the number of times the same Light Offense was committed b.v the personnel respondent, such that an employee charged and fbund guilty of Habitr-ral J-ardiness tbr the 2"d time will be meted out a penalty of Suspension of one ( 1) da,v tcr thirt) (30t days. There is therefore a need to clarilv the extent of the authority of the Regional Directors in approving and signing Decisions on Administratir.e Cases in order to align the same with the approving authorities of the Commissioner of lnternal Revenue and Deputy Commissioner for Legal Group. HENCE. let it be clarified that the Regional Director shall: 1. Approve and sign Decisions on Light Offenses, emanating from the Legal Division, with an imposable penalty of REPRIMAND; 2. lnitial and recommend the approval of l)ecisions. emanating iiom tire Legal Division. where the respondent is fbund guilty for the same Light Off'ense for a)ll"d' or aJr'd" t.'tme: and 3. Initial and Recommend the approval of Decisions. emanating from the Legal Division. finding the respondent guilty for Simple Dishonestl,'. The recommendation for approval of the Decision in appropriate cases shall be indorsed to: o The Office of the Deput-v Commissioner-Legal Group (ODCIR-LG). fbr I)ecisions in.rposir-rri a penaltv ol Susirension of One (11 Dai to Thirti (30) I)ar s: or o Office of the Commissioner of lnternal Revenue (OCIR) lbr l)ecisions imposing a penalty of Suspension of more than Thifiy (30) Days or Dismissal fiom the service. througir the h-rternal Affairs Service. ,1 :i ,.-.,-,,,,- ,.r-rfr!ir,q.t:J.,1. q.,rr,u,,1 -!r,rr,y,r.\,,J:,u,,!J. ql! ilr.!,l\-u,)-^l-,, -Ll*i.;lv,lt,tilu-^.r (ru,. 5,,l i.r,!- irirl-l.i\. i!-i-lr.!L.t,l4,lt.,- as All revenue oflrcrals and r.r,ide a publicity' as possible. BkJREAU OF INTERTnL xEvrryur W ,/L^N 4,\A-:l-( '*V CAESAR R. T}I-TLAV Corninrssioner of internai.Rer':n1. u!fblb ^ L-2 JUi{ 2 fr 0 RECORDS iv10T. DlVtSl0N