Professional Documents
Culture Documents
When applied to government service, it seeks to achieve the core value, norms,
Atty. Efren P. Martinez principles as part of a human discipline. It prescribes rules for human conduct
Head Revenue Executive Assistant (HREA) bearing in mind our roles and responsibilities as public servants.
Internal Affairs Service
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Declaration Of Policy
Public office is a public trust. It is the policy of the State to promote a
high standard of ethics in public service. Public officials and employees
shall at all times be accountable to the people and shall discharge their
duties with utmost responsibility, integrity, competence and loyalty; act Declaration of Policy ‐ it encompasses the ethical
with patriotism and justice; lead modest lives; and uphold public interest norm/standard on how accountability in the service
over personal interest.
(Section 2, RA No. 6713, Code of Conduct and Ethical Standards for shall be measured.
Public Officials and Employees and Article XI, Section 1, 1987
Constitution).
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• Enforcement of Policies and Programs • Accountability for Government Money and Property
-responsibility for implementing policies and programs
promptly, conscientiously, efficiently and effectively.
- any money, property or other thing of value received by, or coming into,
- responsibility in assisting in attaining its goals and objectives .
his/her custody.
- is expected to know relevant policies, regulations, orders and other similar
programs.
- prohibition from using government time, property and/or facilities, including
• RESPONSIBILITY AS HEAD OF OFFICE equipment and supplies, for conducting personal business or for
- full responsibility for one’s decisions and actions. unauthorized purposes.
- be held liable for any act, conduct and/or behavior of those under one’s
respective jurisdiction, if proven to have knowledge of or ought to have known
- liability for damage and/or loss of government/BIR property resulting from
such act.
- responsible for enhancing the efficiency of all personnel.
his/her negligence and/or the unauthorized use of such property.
- reporting in writing to the proper authorities any knowledge of any
incidence of neglect of duty, incompetence or malfeasance - Only authorized Officials and Employees are allowed the use of
- ensuring faithful compliance of all pertinent issuances affecting the enforcement. Government/BIR-owned or leased motor vehicles for official purpose only.
of laws and its implementing rules.
- maintaining the integrity and security of all official documents or information
• Quality of a Good and Responsible Leader
- Practice and advocate the qualities of a good and responsible leader. under his/her responsibility and custody.
- Serve as role model of the office/unit that he/she represents.
- Influence, inspire and empower his/her subordinates and co-workers in - be responsible in protecting and conserving the Information and
promoting and supporting the required norms, values, conduct and behavior. Communication Technology (ICT) resources and be responsible for observing
all established policies, procedures and requirements in the ICT
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RESPONSIBILITY TO THE PUBLIC
Guiding principle: Service Excellence with Integrity and
- Records and documents that form part of official files are held under strict Professionalism (with equity, promptness and efficiency)
confidentiality. - Performance of High Quality Service
• Demonstration of Integrity
In case of loss and/or damage thereof, due and prompt reporting of
- bearing in mind the Oath of Office
the same must be made in accordance with the prescribed rules and
- by upholding dignity, fairness and honesty
guidelines.
- by not allowing to undue pressure and influence to affect one’s
Upon transfer of assignment, resignation, retirement or separation
decisions or orders.
from the revenue service.
• Proper Exercise of Discretionary Powers
• Turn- over of Government Money and Property - Established rules and procedures should be observed
- by assuring the paramount interest of the agency over and above
In case of transfer, resignation or separation from the service. personal interest.
• Maintenance of Good Public Relations
- Courtesy, Fairness and Impartiality
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- B. ● Prohibition Against Financial and Material Transactions
5. Neglecting or refusing to act within a reasonable time on any shall not, directly or indirectly, engage in any financial or material
matter pending before him/her for the purpose of obtaining, dealings or transactions where the approval/clearance of the agency
directly or indirectly, some pecuniary or material benefit or is required, i.e. in any bidding or sale of Government property
advantage. under the direct control or supervision of the Government.
6. Privilege or benefit in favor of any person not qualified for or - C. Prohibition Against Outside Employment and when Allowed
not legally entitled to such registration, award.
Employment is a full-time capacity and it shall constitute
7. Material interest in any transaction, where one is a member, and as one’s sole employment,
for which one exercises discretion in the approval thereof. exception; if approved by the heads of office and will not run in
conflict with one’s official duty and/or likely to affect or compromise
one’s performance.
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RESPONSIBILITY IN THE WORKPLACE
Objective: to attain a good working environment that encourage • Contribution Required for the Attainment of Office Goals
courtesy and respect for one another
- necessary synergy and innovativeness as a way of making known
• Demonstration of Leadership
one’s active involvement.
- be a role model of the office/unit that one represents.
- active participation with one’s colleagues especially in the disposition of
- Respect individual differences by influencing, inspiring and
a task or mission for good governance.
empowering others in promoting and supporting the required norms,
- Commitment of oneself in order to come up with new ideas, information
values, conduct and behavior.
and skills aimed at improving the delivery of revenue service.
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• Prohibition Against the Use of Intoxicants or Prohibited
Drugs
• Prohibition Against Engaging in Illegal Gambling and Betting - During office hours, or while being present within the working
premises
- Purpose: to uphold the time-honored principle that every public - Exception:
servant must live modest lives and maintain the highest degree of -when required by the nature of one’s function, or pursuant to
integrity and public service. a duly issued mission order and specified purpose and duration.
- Gambling within the premises or during office hours shall not be - if there is a duly approved prescription from a licensed physician
allowed. and the same.
- Entering in casinos, cockpits, racing parks and other gambling - must not affect work performance and the matter should
houses, be brought to the attention of the supervisor to address the
- Exception when required problem.
- under a mission order, or • Observance of No-Smoking Rule
- by the nature of one’s task, or
- if one is assigned as undercover agent for a specified - Promotion of a healthy lifestyle.
purpose and duration, - Attain a smoke-free environment and good working condition.
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- Purpose: to erase any compromise that should destroy the BIR or • Classification of Offenses
one’s character, reputation or integrity.
- association with the persons or groups with known bad records - Administrative offenses with corresponding penalties are classified
and/or persons r group engaged in illegal, immoral or reprehensible into grave, less grave or light, depending on their gravity or
activities or behavior. depravity and effects on the government service as prescribed under
existing Civil Service Commission Rules and Regulations.
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JURISDICTION OF BODIES DISPENSING
ADMINISTRATIVE JUSTICE
DISCIPLINARY ACTION Civil Service Office of the Office of the Deputy
Commission Ombudsman Executive Secretary for
Legal Affairs, ODESLA
(formerly: PAGC)
• Nature: Disciplinary action deals with Administrative
discipline. It’s an aspect of administrative law concerning First Level (Head of , when they are in
administrative infractions or grounds for disciplinary actions, Employees Agency has collusion w/ any
administrative penalties and administrative disciplinary procedures. concurrent covered presidential
(SGS 3-9)
jurisdiction) appointee
• Object: When an officer or employee is disciplined, the object Second Level (Head of , when they are in
sought is not the punishment of such officer of employee Employees and Agency has collusion w/ any
but the improvement of the public service and preservation Third Level Non- concurrent covered presidential
of the public’s faith and confidence in government. (CSC vs. Presidential jurisdiction) appointee
Cortes, 430 SCRA593). Appointment (SG
10-25)
Third Level
(presidential
appointees) SGS-
26-30)
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NON-DISCIPLINARY ACTION
• CONCURRENT JURISDICTION • Nature: Non-Disciplinary Action does not involve administrative
discipline.
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f. Duty of the employer or head of office.
Prevent or deter the commission of acts of sexual harassment
and to provide the procedures for the resolution or prosecution
of acts of sexual harassment. In the case of work-related environment, the committee shall be
composed of at least one (1) representative each from the
Towards this end, the employer or head of office shall: management, the union, if any, the employees from the supervisory
rank, and from the rank-and-file employees.
1. Promulgate appropriate rules and regulations by prescribing the
procedure for the investigation of sexual harassment cases
and the administrative sanctions therefore.
2. Create a committee on decorum and investigation of cases on g. Solidary liability for damages of employer or head of office.
sexual harassment. The committee shall conduct meetings or
Arising from the acts of sexual harassment committed in the
conduct the investigation of alleged cases constituting sexual
employment and no immediate action is taken thereon.
harassment.
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i. Penalties; imprisonment and fine. and embarrassment that victims of this human frailty usually
suffer, are all realities that the subordinate had to contend with.
By imprisonment of not less than one (1) month nor more than
six (6) months, or a fine of not less than ten thousand pesos (₱10,
000.00) nor more than twenty thousand pesos (₱20, 000.00) or both In the case of, Digitel Telecommunications Philippines, Inc. v.
such fine and imprisonment at the discretion of the court. Soriano, [G.R. No. 166039, June 26, 2006], Court, ruled that there
is, strictly speaking , no fixed period within which an alleged victim of
sexual harassment may file a complaint, but it does not mean that she or
he is at liberty to file one anytime she or he wants to. Surely, any delay
j. Prescription of action.
in filing a complaint must be justifiable or reasonable so as not to
Any action arising from sexual harassment shall prescribe in three (3) cast doubt on its merits.
years.
THANK YOU
AND
GOD BLESS
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