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RMC No. 4-2025: Publishing the full text of COMELEC Law Department Memorandum No. 24-09122 dated December 26, 2024 in connection with the 2025 National and Local Elections, and Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) Parliamentary Elections

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Summary

RMC No. 4-2025 publishes the full text of COMELEC Law Department Memorandum No. 24-09122 dated December 26, 2024, on the 2025 National and Local Elections and BARMM Parliamentary Elections.

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Key points

  1. Authorization. COMELEC approved the request of Commissioner Romeo D. Lumagui, Jr. to continue appointing or hiring new BIR employees and transferring or detailing BIR officers and employees. It applies only to orders signed and issued by the Commissioner of Internal Revenue.
  2. Conditions. The actions must be essential to the proper functioning of the office and must not influence the conduct of the 12 May 2025 elections. They must not involve promotion or any increase of salary, remuneration or privilege, which is strictly prohibited during the forty-five (45)-day period before the elections without exception.
  3. Scope and notices. The authorization is prospective and without prejudice to Civil Service Law, rules and regulations. The notices required under Section 28(d) of COMELEC Resolution No. 11059 are promptly sent to the Commission through its Law Department.

Who is affected

  • BIR officers and employees subject to appointment, hiring, transfer or detail

Deadlines and effectivity

  • Elections on 12 May 2025
  • No promotions or pay increases during the 45-day period before the elections

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.