Summary
RMO No. 12-2019 sets policies and procedures for decisions on administrative cases signed and approved by the Regional Director under RAO No. 4-2017.
Key points
- Light Offenses. The Legal Division drafts decisions on Light Offenses. Under Rule 10, Section 46(F) of the RRACCS and Section 43 of the Revised Code of Conduct, penalties are reprimand for the 1st offense, suspension of one (1) day to thirty (30) days for the 2nd, and dismissal for the 3rd.
- Simple Dishonesty. Penalties are 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.
- Dismissal decisions. Decisions imposing Dismissal are approved and signed by the Commissioner of Internal Revenue and become executory only after confirmation by the Finance Secretary. RMO No. 1-2011 policies apply to implementation, turnover of accountabilities and system access.
- Appeals and finality. A reprimand or suspension of not more than thirty (30) days is not appealable. Suspension of more than thirty (30) days is signed by the CIR and becomes final and executory after the period for a Motion for Reconsideration or appeal lapses with none filed.
- Effect of motion and appeal. A timely Motion for Reconsideration stays execution. An appeal does not stay it, except where the penalty is removal from office, which is executory only after confirmation by the Finance Secretary.
Who is affected
- BIR officials and employees in administrative cases
- Regional Directors
- Legal Division
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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