RMO No. 24-2014 — Amends Section 18 E (1) of the Revised Code of Conduct for Revenue Officials and Employees

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE RECORDS MGT DIVISION 30.1 & 2014 3:2P.M M

Quezon City RECEIVF

June 30, 2014

REVENUE MEMORANDUM ORDER NO. & 4.- 3014

SUBJECT for Revenue Officials and Empioyees Amendment to Section 18 E (1) of the Revised Code of Conduct

TO and Others Concerned All Internal Revenue Officials, Employees

Employees (As Implemented by Revenue Memorandum Order No. 53-2010) provides: Section 18 E (1) of the Revised Code of Conduct (RCC) for Revenue Officiais and

"Section 18. Prohibition Against Conflict of Interest and Partiality

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E. Prohibited Acts Constituting Conflicts of Interest and Partiality

The following acts and/or transactions are strictly prohibited: (l) Accepting, or having any member of one's family accept employment, in a private enterprise which has a pending official business with him/her, or within one year after the termination of his/her employment with the BIR;:

indicated in the footrote). However, a comparison of the provision of the RCC with that of the said law reveals that the former is not in conformity with the latter. of Section 3 of Republic Act No. 3019, the "Anti-Graft and Corrupt Practices Act" (as The said provision is purportedly a customized version of the pertinent provision

The pertinent provision is Section 3(d) of RA No. 3019, which reads:

or omissions of public officers already penalized by existing law, the following shall constitute corrupt practices of any public officer and are hereby declared to be unlawful: "Section 3. Corrupt practices of public officers. -- In addition to acts

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:

E

private enterprise which has pending official business with him during the pendency thereof or within one year after its termination." (d) Accepting or having any member of his family accept employment in a

under the RCC, what is terminated is the official's or employee's "employment with the BIR". Moreover, the RCC omits the phrase "during the pendency" of the official business. Under RA No. 3019, what is terminated is the "pending official business'?; whereas

hereby amended to read as follows: The RCC should conform with the law. Hence, Section 18 E(1) of the RCC is

"(1) Accepting, or having any member of one's family accept employment. in a private enterprise which has a pending official business with him/her during the pendency thereof or within one year after its termination;"

This order shall take effect immediately.

Commissioner of Internal Revenue KIM S. JALTO-HENARES

L-/vltm 025742

BUREAU OF INFERNAL HHYINUE RECOUDS MGT DVEION J}{ } 2014 3: 2#"P. M: M

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