REVENUE MEMORANDUM CIRCULAR NO. 78-2007 issued on December 4, 2007 circularizes the full text of an unnumbered Memorandum dated December 3, 2007 regarding the “Prohibition on the Filing of Application for Leave of Absence”.

         No official or employee of the Bureau of Internal Revenue (BIR) shall be allowed to go on leave of absence until December 28, 2007 unless there is a valid ground for such an absence and with the approval of the Commissioner.

       Moreover, the usual grounding of investigation during the Christmas season will not be applied in 2007. Thus, all concerned are directed to continue with their on-going investigation of tax cases and collection of taxes until their final termination.