RMO No. 40-2016 — Reminds the revenue officials and employees on the observance of the "No Gift Policy" in the BIR

BUREAU OF INtERnAL REVENUe REPUBLIC OF THE PHILIPPINES DEPARTMENT OE FInANCET Quezon City RUREAU OF INTERNAL REVENUE RECEIVED ORES MGT DIVISIOR JUL D 5 ZO1G/- 8:2aAM UM aA

July 4, 2016

REVeNUE MEMORANDUM ORdeR NO. 40-3010

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"

I As oublic servants and professionals, the BIR officials and employees adhere to the principie 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 officiais and employees are not ailowed to accept nor solicit gifts, whether from the public or the private sectors.

IN This Gift Policy is issued pursuant to the following:

Republic Act No. 6713 (Code of Conduct and Ethical Standards for Publid Section 27, Article II of the 1987 Constitution Republic Act No. 3019 ( Anti-Graft and Corrupt Practices Act) Section 1, Articie XI of the 1987 Constitution Presidential Decree No. 46 s. 1972 ( Making it Punishable for Public Officials and Employees) Officiais and Employees to Receive, and for Private Persons to Give Gifts on Any Occasion, including Christmas)

V. In order to enforce this policy, our officials and empioyees are directed to

of the Internal Security Division is hereby instructed to implement this Order. immediately and politely return any gift that may be given. Further, the Chief

This Order shall take effect immediately.

CAESAR R. DULAY Commissioner of Internal Revenue

00001?