Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMC No. 12-2005: Publishing the Full Text of CESB Circular No. 1, series of 2005 entitled “Amendment to the Existing Board Policy on Confernment of CES Eligibility to Applicants with Pending Cases”

Files
Download this file

Summary

RMC No. 12-2005 publishes the full text of CESB Circular No. 1, Series of 2005, amending the policy on conferring CES Eligibility on applicants with pending cases.

Key points

  1. What is amended. Under CESB Resolution No. 559, Series of 2004, the CESB amends in part Sections 3, 4 and 5 of the Revised Policy on CES Eligibility (CESB Resolution No. 459, Series of 2002). These cover applicants with pending criminal and/or administrative cases.
  2. General rule. An applicant with a pending administrative or criminal case may be conferred CES Eligibility upon completing the four-stage CES Eligibility Examination process.
  3. Pending administrative cases. If the case involves grave offenses of graft and corruption and/or sexual harassment, the Board seeks speedy disposition, possibly within 6 months from receipt of its written manifestation. If the 6 months lapse without resolution, the Board proceeds with conferment but may cancel it if the final judgment carries dismissal from government service.
  4. Guilty finding within 6 months. If a guilty finding is made within the 6 months, eligibility is not conferred if the penalty is dismissal. For other penalties, it is not conferred until the penalty is served, even if a motion for reconsideration or appeal is filed.
  5. Pending criminal cases. Eligibility is not conferred if the case involves graft and corruption and/or sexual harassment. The same applies to other offenses with imposable penalties of Reclusion Temporal (12 years and 1 day to 20 years), Reclusion Perpetua (20 years and 1 day to 40 years) or Death.
  6. Revocation. The Board orders revocation of eligibility for one found guilty by final judgment in those situations, and where the accessory penalty carries perpetual disqualification from holding public office.

Who is affected

  • Applicants for CES Eligibility with pending administrative or criminal cases

Deadlines and effectivity

  • Administrative case resolution sought within 6 months from receipt of the Board’s written manifestation

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.