Internal Revenue Commissioner Cesar R. Dulay has backtracked on his decision to recall all “midnight appointments” made by his predecessor, as he upheld the appointments approved by former Finance Secretary Cesar V. Purisima during his last month in office.
Dulay on Monday said he issued Revenue Memorandum Circular (RMC) 72-2016 to clarify his earlier order, which revoked all Revenue Travel Assignment Orders (RTAOs) issued by former Commissioner Kim Jacinto Henares from June 1 to 30.
The new circular said the appointments that were approved by Purisima are not covered by the general revocation.
“In line with the existing memorandum of the secretary of finance dated October 21, 2010, requiring clearance from the secretary of finance on transfers involving presidential appointees, RTAOs issued and published within June 1 to 30, 2016, involving presidential appointees, are excluded from the general revocation provided under RMC 71-2016 dated July 4, 2016, having been approved by the secretary of finance,” Dulay’s latest memorandum said.
The new circular will affect those appointments and designation of personnel to higher-level positions in the Bureau of Internal Revenue (BIR), such as the positions for regional director and assistant regional director.
The procedure in the appointment of personnel to these positions includes a recommendation from the commissioner, an approval by the secretary of finance, and finally the President’s signature to make the appointment effective.
A BIR source explained the issuance of an RTAO is merely an “assignment” to a particular position. The personnel assigned to that particular position would, thus, be performing in an acting capacity until the appointment papers are finally issued through the prescribed process of appointment.
Thus, the assignments under the RTAOs, which are being upheld by Dulay in his latest circular, would still require the President’s signature before such appointments become effective.