REVENUE MEMORANDUM CIRCULAR NO. 4-2025 issued on January 13, 2025 publishes the full text of Commission on Elections (COMELEC) Law Department Memorandum No. 24-09122 dated December 26, 2024 in connection with the 2025 National and Local Elections, and Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) Parliamentary Elections.

The COMELEC, as recommended by its Law Department, has approved the request of Commissioner Romeo D. Lumagui, Jr. to continue the appointment or hiring of new employees, and transfer or detail of officers and employees of the BIR, provided that:

a. This authorization shall be limited to orders to appoint or hire new employees, and to transfer or detail BIR officers and employees, signed and issued by the Commissioner of Internal Revenue;
b. The said appointment or hiring, and transfer or detail are essential to the proper functioning of the office and shall not in any manner influence the conduct of the 12 May 2025 National and Local Elections, and BARMM Parliamentary Elections;
c. The same shall not involve promotion or the giving of any increase of salary or remuneration or privilege, which is strictly prohibited during the forty-five (45)- day period before the 12 May 2025 National and Local Elections, and BARMM Parliamentary Elections without any exception whatsoever;
d. This authorization shall be prospective in application and without prejudice to the applicable Civil Service Law, rules and regulations on personnel actions/movements; and
e. The proper notices prescribed and required under Section 28(d) of COMELEC Resolution No. 11059 shall be promptly sent to the Commission through its Law Department.