Summary
RMC No. 88-2023 publishes COMELEC Law Department Memorandum No. 23-05282 on continuing authority for the BIR to appoint, hire, transfer or detail personnel during the October 30, 2023 Barangay and Sangguniang Kabataan Elections.
Key points
- Recommendation. The COMELEC Law Department recommends approval of Commissioner Romeo D. Lumagui, Jr.’s request for continuing authority to appoint or hire new employees and to transfer or detail BIR officers and employees.
- Conditions. Orders must be signed and issued solely by the Commissioner of Internal Revenue, and the action must be essential to proper functioning of the office and not influence the BSKE. It may not involve promotion or any salary increase, remuneration or privilege, which is prohibited during the forty-five (45)-day period before the elections.
- Scope and notices. The authority is prospective and without prejudice to Civil Service Law, rules and regulations. Notices required under Section 393 (d) of Resolution No. 10924 must be promptly sent to COMELEC through its Law Department.
Who is affected
- BIR officers and employees subject to appointment, hiring, transfer or detail
Deadlines and effectivity
- Elections: October 30, 2023
- No promotion or salary increase during the forty-five (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.
