REVENUE MEMORANDUM CIRCULAR NO. 88-2023 issued on September 4, 2023 publishes the full text of Commission on Election (COMELEC) Law Department Memorandum No. 23-05282, titled “Recommendation on the Request for the Granting of Continuing Authority to Appoint or Hire New Employees, and Transfer or Detail Any Officer and Employee of the Bureau of Internal Revenue in connection with the October 30, 2023 Barangay and Sangguniang Kabataan Elections (BSKE)”.
              The COMELEC Law Department RECOMMENDS the APPROVAL of the request of Commissioner Romeo D. Lumagui, Jr. insofar as the continuing authority to appoint or hire new employees, and to transfer or detail any officer and employee of the BIR is concerned, provided that:
       a. This authorization shall be limited to orders to appoint or hire new employees, and
           to transfer or detail officers and employees of the BIR, signed and issued solely by
           the Commissioner of Internal Revenue;
       b. The said appointment or hiring, and transfer or detail is essential to the proper
           functioning of the office and shall not in any manner influence the conduct of the
           October 30, 2023 BSKE;
       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 October 30, 2023 BSKE, 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 393 (d) of Resolution No.
           10924 shall be promptly sent to the COMELEC through its Law Department .