RMC No. 03-2010 — Publishes the full text of Proclamation No. 1841 entitled “Declaring the Regular Holidays, Special (Non-Working) Days, and Special Holiday (for All Schools) for the Year 2010” Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City January 12, 2010 REVENUE MEMORANDUM CIRCULAR NO. 3-2010 SUBJECT: Publishing the full text of Proclamation No. 1841 entitled "Declaring the Regular Holidays, Special (Non-Working) Days, and Special Holiday (for All Schools) for the Year 2010" TO: All Revenue Officials, Employees and Others concerned For the information and guidance of all internal revenue officers, employees and others concerned, quoted hereunder is the full text of Proclamation No. 1841 issued by the President of the Republic of the Philippines on July 21, 2009 declaring the regular holidays, special (non- working) days and special holiday (for all schools) for the year 2010. "PROCLAMATION NO. 1841 DECLARING THE REGULAR HOLIDAYS, SPECIAL (NON-WORKING) DAYS, AND SPECIAL HOLIDAY (FOR ALL SCHOOLS) FOR THE YEAR 2010 WHEREAS, Republic Act (RA) No. 9492, dated July 24, 2007, amended Section 26, Chapter 7 Book I of Executive Order (EO) No. 292, also known as the Administrative Code of 1987, by declaring certain days (specific or movable) as special or regular holidays; WHEREAS, RA No. 9492 provides that holidays, except those which are religious in nature, are moved to the nearest Monday unless otherwise modified by law, order or proclamation; WHEREAS, RA No. 9492 provides that the Eid'l Adha shall be celebrated as a regional holiday in the Autonomous Region in Muslim Mindanao; WHEREAS, in order to foster closer family ties and enable our countrymen to observe Christmas more meaningful, it is but fitting to declare December 24 (Friday) as an additional special (non-working) day throughout the country; this will also serve to strengthen family relationships by providing a longer week-end and renewing ties for a longer period of time, as well as promote domestic tourism;

WHEREAS, the EDSA People Power Revolution, which restored and ushered political, social and economic reforms in the country, serves as an inspiration to Filipinos everywhere as a nation and as a people; NOW, THEREFORE, I, GLORIA M. ARROYO, President of the Republic of the Philippines, by virtue of the powers vested in my by law, do hereby order: SECTION 1. The following regular holidays and special days for the year 2010 shall be observed in the country: A. Regular Holidays New Year's Day January 1 Maundy Thursday April 1 Good Friday April 2 Araw ng Kagitingan April 9 (Friday) Labor Day May 1 Independence Day June 14 (Monday nearest June 12) National Heroes Day August 30 (last Monday of August) Bonifacio Day November 29 (Monday nearest November 30) Christmas Day December 25 (Saturday) Rizal Day December 27 (Monday nearest December 30) B. Special (Non-Working) Days Ninoy Aquino Day August 23 (Monday nearest August 21) All Saints Day November 1 (Monday) Additional Special (Non-Working) Day December 24 (Friday) Last Day of the Year December 31 (Friday) C. Special Holiday (for all schools) EDSA Revolution Anniversary February 22 (Monday nearest February 25) SECTION 2. The proclamation declaring a national holiday for the observance of Eid'l Fitr shall hereafter be issued after the approximate date of the Islamic holiday has been determined in accordance with the Islamic calendar (Hijra) or the lunar calendar, or upon Islamic astronomical calculations, whichever is possible or convenient. To this end, the Office on Muslim Affairs shall inform the Office of the President on which day the holiday shall fall. SECTION 3. In order to bring the religious and cultural significance of Eid'l Adha to the fore of national consciousness, a proclamation declaring a national holiday shall also hereafter be likewise issued after the approximate date of the Islamic holiday has been determined in accordance with the Islamic calendar (Hijra) or the lunar calendar, or upon Islamic astronomical calculations, whichever is possible or convenient. To this end, the Office on Muslim Affairs shall inform the Office of the President on which day the holiday shall fall.

SECTION 4. The Department of Labor and Employment (DOLE) shall promulgate the implementing guidelines for this Proclamation. SECTION 5. This Proclamation shall take effect immediately. SECTION 6. This Proclamation shall be published in a newspaper of general circulation. IN WITNESS WHEREOF, I have hereunto set my hand and caused the seal of the Republic of the Philippines to be affixed. Done in the City of Manila, this 21st day of July, in the year of Our Lord, Two Thousand and Nine. (Sgd.) H.E. GLORIA MACAPAGAL-ARROYO By the President: (Sgd.) EDUARDO R. ERMITA Executive Secretary" All revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. (Original Signed) JOEL L. TAN-TORRES Commissioner of Internal Revenue B-4 ______ LVR ______ NJT ______ RGA ______ PPM