Revenue Memorandum Order (RMO) No. 40-2016 dated July 4, 2016 has issued by the bureau relative to the Observance of the "NO GIFT POLICY".
It is stated in the RMO that as public servants and professionals, the BIR officials and employees adhere to the principle that public office is a public trust and promote a high standard of ethics in public service.
With this, they are expected to perform their duties and responsibilities without expectation of any favor or material reward. In this connection, the BIR officials and employees are not allowed to accept nor solicit gifts, whether from the public or the private sectors.
This Gift Policy is issued pursuant to the following:
- Section 25, Article II of the 1987 Constitution
- Section 1, Article XI of the 1987 Constitution
- Republic Act No. 3019 (Anti-Graft and Corrupt Practices Act)
- Presidential Decree No. 46 s. 1972 (Making it Punishable for Public Officials and Employees to Receive, and for Private Persons to Give Gifts on Any Occasion, including Christmas)
- Republic Act No. 6713 (Code of Conduct and Ethical Standards for Public Officials and Employees).
In order to enforce this policy, the BIR officials and employees are directed to immediately and politely return any gift that may be given.
SOURCE: http://www.bir.gov.ph/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202016/RMO%20No.%2040-2016.pdf of the full text of RMO No. 40-2016.
