RMC No. 55-2018: Clarifies the functions of the Office of the Regional Director relative to the approval and signing of decisions on Administrative Cases under Revenue Administrative Order (RAO) No. 3-2014, as amended by RAO No. 4-2017

Key points

1. Approve and sign. The Regional Director approves and signs decisions on Light Offenses from the Legal Division carrying a penalty of REPRIMAND.
2. Initial and recommend. The Regional Director initials and recommends approval of Legal Division decisions finding a respondent guilty of the same Light Offense for the 2nd or 3rd time. The same applies to decisions finding guilt of Simple Dishonesty.
3. Where recommendations go. Decisions imposing suspension of one (1) day to thirty (30) days go to the Office of the Deputy Commissioner-Legal Group. Decisions imposing suspension of more than thirty (30) days or dismissal go to the Office of the Commissioner of Internal Revenue through the Internal Affairs Service.
4. Penalties for Light Offenses. Under Rule 10, Section 46(F) of the Revised Rules on Administrative Cases in the Civil Service, the 1st offense is reprimand, the 2nd is suspension of one (1) day to thirty (30) days, and the 3rd is dismissal. Simple Dishonesty under Section 43 of the Revised Code of Conduct carries suspension of one (1) month and one (1) day to six (6) months for the 1st offense, six (6) months and one (1) day to one (1) year for the 2nd, and dismissal for the 3rd.

Who is affected

• Regional Directors
• Revenue personnel facing administrative cases