REVENUE MEMORANDUM ORDER NO. 12-2019 issued on March 1, 2019 prescribes the policies, guidelines and procedures in relation to decisions on administrative cases signed and approved by the Regional Director under Revenue Administrative Order No. 4-2017. The Legal Division shall draft decisions on administrative cases involving Light Offenses. The Light Offenses listed under Rule 10, Section 46(F), Revised Rules on Administrative Cases in the Civil Service (RRACCS) are punishable by: 1 st offense – Reprimand; 2 nd offense – Suspension of one (1) day to thirty (30) days; and 3 rd offense – Dismissal from the service Light Offenses listed under Section 43 of the Revised Code of Conduct for Revenue Officials and Employees (RCC) also have the same penalties as above, except for Simple Dishonesty which has the following penalties: 1 st offense – Suspension of one (1) month and one (1) day to six (6) months; 2 nd offense – Suspension of six (6) months and one (1) day to one (1) year; and 3 rd offense – Dismissal from the service BIR Decisions on administrative cases, including administrative case for a Light Offense, imposing the penalty of Dismissal shall be approved and signed by the Commissioner of Internal Revenue (CIR), and shall be executory only after confirmation by the Finance Secretary. The policies in Revenue Memorandum Order No. 1-2011 shall be adopted with regard to the following: a) implementation of the Decision by the Personnel Adjudication Division; b) turnover of all properties accountabilities; c) responsibility of the Head of Office of the dismissed employee; d) obligations of the dismissed employee; and responsibilities of the Security Management Division regarding system access. A decision rendered whereby a penalty of reprimand or suspension of not more than thirty (30) days is imposed shall not be appealable. Decisions on administrative cases for Light Offenses imposing the penalty of Suspension for more than thirty (30) days shall be approved and signed by the CIR. If the penalty imposed is Suspension of more than thirty (30) days, the same shall be final and executory after the lapse of the reglementary period for filing a Motion for Reconsideration or an appeal, and no such pleading has been filed. The filing of a Motion for Reconsideration within the reglementary period shall stay the execution of the decision sought to be reconsidered. However, in case of appeal, notwithstanding its pendency, the Decision shall be executory, except where the penalty is removal from office, in which case, the same shall be executory only after confirmation by the Finance Secretary.