Summary
RMC No. 78-2007 circularizes the unnumbered Memorandum dated December 3, 2007 on the “Prohibition on the Filing of Application for Leave of Absence”.
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Key points
- Leave restriction. No BIR official or employee may go on leave of absence until December 28, 2007, unless there is a valid ground and the Commissioner approves.
- Investigations continue. The usual grounding of investigation during the Christmas season does not apply in 2007. All concerned continue their ongoing investigation of tax cases and collection of taxes until final termination.
Who is affected
- BIR officials and employees
Deadlines and effectivity
- No leave until December 28, 2007
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.
