RMO No. 01-2011: Prescribes the policies, guidelines and procedures in the implementation of decisions/orders on administrative cases involving BIR official/employee

Summary

RMO No. 01-2011 prescribes the policies, guidelines and procedures for implementing decisions and orders in administrative cases against BIR officials and employees that impose dismissal or suspension, and orders of preventive suspension.

Key points

1. Turnover within three days. Within three (3) days after receiving the order, the person turns over government assets (vehicles, communication facilities, accountable equipment and properties), and accountable forms, records, books, manuals and documents, to the Head of Office. A Head of Office turns over to the Assistant or successor designated by the Commissioner. The person accomplishes BIR Form 2625 (Turnover of Accountabilities), and clearance is not issued until turnover is done.
2. ID surrender. A dismissed official or employee surrenders the BIR identification card to the Personnel Division in the National Office or the Human Resource Management Unit in the Regional Office.
3. Prohibited acts. From receipt of the order, the person may not report to any BIR office except to turn over accountabilities, represent the office in meetings or fora, or give directives to staff on official matters. The person also may not sign pending accountable forms or documents such as BIR Form No. 0605 and the CAR, or do other acts detrimental to the revenue service.
4. System access and notices. The Information System Group, through the Security Management Division, revokes system access for dismissal and suspends it for suspension or preventive suspension. The BIR notifies the Department of Finance, Civil Service Commission, Office of the Ombudsman and other bodies within five (5) days from receipt of the decisions/orders.
5. When decisions are executory. Suspension of not more than thirty (30) days is final, executory and unappealable. Longer suspension becomes final and executory after the period for a motion for reconsideration or appeal lapses with no pleading filed. A timely motion for reconsideration stays execution, while an appeal does not stop execution except for removal, which is executory only after confirmation by the Secretary concerned.
6. Appeal outcome and other orders. If a suspension or removal is appealed and the person wins, the person is treated as under preventive suspension during the appeal. An exonerated person is reinstated with full pay for the suspension period. Preventive suspension orders are immediately executory unless a court restrains them, and Ombudsman decisions in administrative cases are immediately executory despite a motion for reconsideration or appeal.

Who is affected

• Suspended or dismissed BIR officials and employees
• Heads of Office

Deadlines and effectivity

• Turnover: within three (3) days after receipt of the order
• Notice to oversight bodies: within five (5) days from receipt

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.