DIGEST OF REVENUE MEMORANDUM ORDERS
For the Month of December 2013
2013 REVENUE MEMORANDUM ORDERS
No. of Issuance Subject Matter Date of Issue
RMO No. 37-2013 Prescribes the policies and guidelines in the formulation
and implementation of a Comprehensive Drug-Free
Digest Full Text
December 27, 2013
REVENUE MEMORANDUM ORDER NO. 37-2013 issued on December 27, 2013
prescribes the policies and guidelines in the formulation and implementation of a
Comprehensive Drug-Free Workplace Program in all BIR offices, in compliance with the
provisions of Republic Act (RA) No. 9165, otherwise known as the Comprehensive
Dangerous Drugs Act of 2002, Dangerous Drugs Board (DDB) Regulations No. 2 series
of 2004, Civil Service Commission (CSC) Resolution No. 101359 and CSC
Memorandum Circular (MC) N0. 13, series of 2010.
A Drug-Free Workplace Committee shall be created to formulate and put in place
the BIR’s Drug Testing Program, which must conform to the provisions of RA No. 9165.
The dangerous drug test “shall be done by any government forensic laboratories or by
any of the drug testing laboratories accredited and monitored by the DOH to safeguard
the quality of test results,” as prescribed under Section 36 of RA No. 9165.
All BIR offices are required to conduct drug test under the following
a. Mandatory – Newly-hired employees will be asked to submit to mandatory
drug-testing prior to beginning employment.
b. Random – Testing is conducted on a random basis, at random intervals. Each
employee has equal likelihood of being required to test at any point in time.
To increase awareness on the harmful effects and dangers of drug use and
abuse in the workplace, the BIR offices thru its Training Management Division, Training
Delivery Division and Human Resource Management Unit shall be responsible for
conducting advocacy, education and training programs/activities to their respective
officials and employees.
The provisions of RA No. 9165 and DDB Regulations No. 2 series of 2004 shall
be imposed for the following acts/violations:
a. Failure to abide by the provisions of DDB (Section 32, Article II of RA 9165).
b. A combination of the following sanctions may be imposed pursuant to the
pertinent provisions of RA 9165:
Refusal, without any valid reason after being tested positive of drug use,
to undergo the recommended rehabilitation program
Refusal, without any valid reason, to submit to random/mandatory drug
Those who are found to be positive for drug use shall undergo the
following treatment and rehabilitations program:
Experimenter – Outpatient, guidance counselling;
Occasional User – Outpatient, guidance counselling and urine
Chronic User/drug dependent – mandatory 6-month treatment and
rehabilitation in any of the government rehabilitation centers.
Any BIR official or employee detected to be still using dangerous drugs after
completion of his/her treatment and/or rehabilitation program or while undergoing
treatment and/or rehabilitation may either be suspended or dismissed from the service
subject to the Civil Service Commission laws, rules and regulations.
A BIR official or employee found/arrested/apprehended or charged in court for
commission of any of the unlawful acts provided for under Article II of RA 9165 will
either be suspended/dismissed from the service depending on the gravity of the offense
committed, subject to existing laws, rules and regulations of the Civil Service
Commission, without prejudice to criminal prosecution.
Any BIR official or employee found positive for use of dangerous drugs shall be
subjected to disciplinary/administrative proceedings with a penalty of dismissal from the
service at first offense pursuant to Section 46 (19) of Book V of Executive Order 292
and Section 22 (c) of its Omnibus Rules.