II. Ethics in general – its meaning and application
 Meaning
• investigates morality of human conduct to ensure adherence with the accepted
norms or standard of behaviour.
• it is concerned with the righteousness or wrong doings of any individual
manifested by his actions and this is called morality.
• thus, ethics and morality have the same application and meaning.
Ethics in Government
and
Understanding Sexual Harassment
 Application
• if applied, anything that is right or wrong, in knowing whether our action is moral or
ethical, shall depend on a particular motive, the circumstances or the nature of
the act itself (MCN) e.g. kindness
• it means, it is not only knowing what is right (morally upright), its is also in doing it
(action).
• ethical or Moral principles = (individual goodness + action).
• in essence, ethics and morality deal with the completeness of human self (selfrespect) and concreteness of human life (moral regard for the value of others.
Simply stated, it is the process of acknowledging one’s responsibility towards
fellow workers.
By:
 When applied to government service, it seeks to achieve the core value, norms,
principles as part of a human discipline. It prescribes rules for human conduct
bearing in mind our roles and responsibilities as public servants.
Atty. Efren P. Martinez
Head Revenue Executive Assistant (HREA)
Internal Affairs Service
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II. Its Basis – Republic Act No. 6713
R.A. 6713 was a product of People Power. It
ushered in a clamor for the restoration of clean
and honest government. It was also the time
when Tita Cory was catapulted to the Presidency
who carried her fight by restoring Democracy in
the country and advocating greater transparency
and accountability in public service.
- also known as the “Code of Conduct
and Ethical Standards for Public
Officials and Employees
- Approved on February 20, 1989 by
then President Corazon C. Aquino
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Declaration Of Policy
Public office is a public trust. It is the policy of the State to promote a
high standard of ethics in public service. Public officials and employees
shall at all times be accountable to the people and shall discharge their
duties with utmost responsibility, integrity, competence and loyalty; act
with patriotism and justice; lead modest lives; and uphold public interest
over personal interest.
(Section 2, RA No. 6713, Code of Conduct and Ethical Standards for
Public Officials and Employees and Article XI, Section 1, 1987
Constitution).
Declaration of Policy ‐ it encompasses the ethical
norm/standard on how accountability in the service
shall be measured.
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 Observance of Principles and Norms of Conduct for
Government Officials and Employees
 DECLARATION OF POLICY
(NSO)
Nature of Public Office
- Public office is a public trust.
• State’s Policy in relation to the declaration of policy
- promote a high standard of ethics in public service.
• Oath of one’s office (AULD)
- Act with patriotism and justice;
- Uphold public interest over personal interest.
- Lead modest lives; and
- Discharge one’s duties with utmost responsibility, integrity,
competence and loyalty;
•
Observance of fairness - by respecting the rights of others and act
with courtesy, consideration, sensitivity, fairness and equity;
•
Avoiding wastage of public funds and revenues - by using all
government resources and facilities efficiently, honestly and
economically to avoid wastage of public funds and revenues;
•
Desisting from taking advantage of one’s official duty - by not
obtaining personal gain or for any other person;
•
Desisting undue favors on account of one’s office - by abstaining
favors to family or relatives
•
Maintaining Principle of Accountability - by committing to the
democratic way of life and values,
•
Upholding the Constitution and laws of the Republic of the
Philippines - by putting loyalty to country above persons or party;
•
Upholding Public Interest – by upholding public interest over and above
personal interest.
•
•
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Utmost dedication to duty - by performing one’s duties with utmost
dedication to duty with the highest degree of integrity, honesty,
excellence, professionalism.
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IV. Responsibilities and Obligations of Public
Officials and Employees
III – Rights of Public Officials and
Employees
• Objective: to ensure public accountability, attain high standard of
morality, honesty, decency and good governance.

• These are rights commonly enjoyed
• Prescribed by the Constitution, existing laws, Rules and
Regulations
• Granting incentives and rewards for exemplary service
RESPONSIBILITY TO THE AGENCY
• Support and Loyalty to the Agency
(Rendering One’s Service With Utmost Dedication)
- Upholding and abiding by one’s Oath of Office including provisions
on loyalty and prohibition against strikes.
- As a manifestation of national unity and patriotism and love of
country, attendance at the Flag Ceremony every Monday is
mandatory. Failure to attend the Flag Ceremony for two (2)
consecutive times in a month and without justifiable cause is an
administrative offense.
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• Enforcement of Policies and Programs
-responsibility for implementing policies and programs
promptly, conscientiously, efficiently and effectively.
- responsibility in assisting in attaining its goals and objectives .
- is expected to know relevant policies, regulations, orders and other similar
programs.
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• Accountability for Government Money and Property
- any money, property or other thing of value received by, or coming into,
his/her custody.
• RESPONSIBILITY AS HEAD OF OFFICE
- full responsibility for one’s decisions and actions.
- be held liable for any act, conduct and/or behavior of those under one’s
respective jurisdiction, if proven to have knowledge of or ought to have known
such act.
- responsible for enhancing the efficiency of all personnel.
- reporting in writing to the proper authorities any knowledge of any
incidence of neglect of duty, incompetence or malfeasance
- ensuring faithful compliance of all pertinent issuances affecting the enforcement.
of laws and its implementing rules.
• Quality of a Good and Responsible Leader
- Practice and advocate the qualities of a good and responsible leader.
- Serve as role model of the office/unit that he/she represents.
- Influence, inspire and empower his/her subordinates and co-workers in
promoting and supporting the required norms, values, conduct and behavior.
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- prohibition from using government time, property and/or facilities, including
equipment and supplies, for conducting personal business or for
unauthorized purposes.
- liability for damage and/or loss of government/BIR property resulting from
his/her negligence and/or the unauthorized use of such property.
- Only authorized Officials and Employees are allowed the use of
Government/BIR-owned or leased motor vehicles for official purpose only.
- maintaining the integrity and security of all official documents or information
under his/her responsibility and custody.
- be responsible in protecting and conserving the Information and
Communication Technology (ICT) resources and be responsible for observing
all established policies, procedures and requirements in the ICT
environment.
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 RESPONSIBILITY TO THE PUBLIC
- Records and documents that form part of official files are held under strict
confidentiality.
 In case of loss and/or damage thereof, due and prompt reporting of
the same must be made in accordance with the prescribed rules and
guidelines.
 Upon transfer of assignment, resignation, retirement or separation
from the revenue service.
• Demonstration of Integrity
- bearing in mind the Oath of Office
- by upholding dignity, fairness and honesty
- by not allowing to undue pressure and influence to affect one’s
decisions or orders.
• Proper Exercise of Discretionary Powers
- Established rules and procedures should be observed
- by assuring the paramount interest of the agency over and above
personal interest.
Turn- over of Government Money and Property
•
Guiding principle: Service Excellence with Integrity and
Professionalism (with equity, promptness and efficiency)
- Performance of High Quality Service
 In case of transfer, resignation or separation from the service.
• Maintenance of Good Public Relations
- Courtesy, Fairness and Impartiality
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•
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● Prohibited Acts Constituting Conflict of Interest and
Partiality
Prohibition Against Conflict of Interest and Partiality
The following are the prohibited acts and transactions:
- A. ● Conflict of interest arises:

When one is:
1. a substantial stockholder; or
2. a member of the Board of Directors; or
3. an officer of the corporation; or
4. an owner or has substantial interest in a business; or
5. a partner in a partnership; and
 One’s interests are opposed to or affected vis-à-vis the faithful
performance of one’s official duty.
1. Employment of a member of one’s family in a
private enterprise which has a pending official business with
him/her or within one year after its termination;
2. Financial or pecuniary interest in any business, contract or
transaction when one intervenes or takes part in one’s official
capacity.
3. Requesting or receiving any present, gift or material or
pecuniary advantage on account of private
individual’s family or close personal relation/association.
- ● Requirement for Validity of Divestment of Interest
(1) Resignation from one’s position in any private business enterprise
within thirty (30) days from one’s assumption of office and/or within
sixty (60) days from becoming a shareholder or holder of rights
thereof.
4. Entering into, on behalf of the agency, any contract or
transaction manifestly and grossly disadvantageous to said agency,
whether or not one has profited or will profit thereby;
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- B. ● Prohibition Against Financial and Material Transactions
5. Neglecting or refusing to act within a reasonable time on any
matter pending before him/her for the purpose of obtaining,
directly or indirectly, some pecuniary or material benefit or
advantage.
 shall not, directly or indirectly, engage in any financial or material
dealings or transactions where the approval/clearance of the agency
is required, i.e. in any bidding or sale of Government property
under the direct control or supervision of the Government.
6. Privilege or benefit in favor of any person not qualified for or
- C. Prohibition Against Outside Employment and when Allowed
not legally entitled to such registration, award.
 Employment is a full-time capacity and it shall constitute
as one’s sole employment,
 exception; if approved by the heads of office and will not run in
conflict with one’s official duty and/or likely to affect or compromise
one’s performance.
7. Material interest in any transaction, where one is a member, and
for which one exercises discretion in the approval thereof.
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• Non-Disclosure of Documents and Confidential
Information to the Public and When Allowed
 Outside employment may be allowed if the following conditions are
present:
1. It shall not be performed during regular working hours;
2. It must be in line with one’s profession;
3. Authority to practice one’s profession outside of employment
shall not cover private practice, except for duly licensed
instructor, professor, lecturer, resource person, or notary public,
4. It is prohibited to disclose or make known confidential
information obtained in the course of one’s employment.
— A. Illegal or Unauthorized Disclosure/Divulgence of Official
or Confidential Information
• Non-disclosure of any official information or document, nor divulge
any information or document, obtained by one in the discharge of
official function, other than those as allowed by law or authorized by
proper authority which is a prohibited act
— B. Prompt Reply to Official Communications
• reply to letters, telegrams, telefax, e-mail, text message and other
available means of communications, within fifteen (15) working days
from their receipt
• It shall embody the action taken thereon
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
RESPONSIBILITY IN THE WORKPLACE
• Contribution Required for the Attainment of Office Goals
Objective: to attain a good working environment that encourage
courtesy and respect for one another
• Demonstration of Leadership
- be a role model of the office/unit that one represents.
- Respect individual differences by influencing, inspiring and
empowering others in promoting and supporting the required norms,
values, conduct and behavior.
- necessary synergy and innovativeness as a way of making known
one’s active involvement.
- active participation with one’s colleagues especially in the disposition of
a task or mission for good governance.
- Commitment of oneself in order to come up with new ideas, information
and skills aimed at improving the delivery of revenue service.
Observance of Equity, Courtesy and Respect Towards
Colleagues in the BIR
Observance of Proper Office Attire or Uniform
The following rules shall be strictly observed:
- to be identified by the public.
- wearing of prescribed uniform is mandated,
- in compliance with the Civil Service Memorandum Circulars and policies
and rules.
1. The right to be treated with fairness and equity by not
tolerating discrimination on grounds of regional/cultural
diversity, gender, gender preference, age, civil status,
pregnancy, parenthood, religious belief or activity, physical
disability, political opinion, and such similar belief or social
political, religious and cultural preference and practice.
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
• Use and Wearing of Identification Cards
- upon entering and while being present within the agency’s premises.
- It shall not be used to take advantage through the privilege, favor or
rewards that might be derived therefrom.
• Punctuality, Observance of Required Office Hours, Habitual
Tardiness and Frequent Unauthorized Absences in reporting
for Duty
- Punctuality is required as a way of manifesting one’s physical
presence in the office at all times.
- Eight (8) hours of work a day, from eight o’clock in the morning (8:00
AM) to five o’clock in the afternoon (5:00 PM), exclusive of the time
allotted for lunch period and coffee break, for five (5) days a week or
for a total of forty (40) hours a week.
- The working schedules adopted for offices rendering front
line services must be observed to ensure that all
stakeholders who are within the premises prior to the end
following official working hours are attended to and served
even during lunch break and after regular working hours.
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PERSONAL BEHAVIOR
Objective: to uphold trust and confidence in one’s dealings
with the public or colleagues
• Maintenance of Public Trust and Confidence
(Observance of the highest degree)
- Safeguarding the standard of public confidence and integrity.
- Quality of behavior.
- Tarnishing one’s image and the image of the agency must be avoided
i.e. getting into trouble or engaging in activities.
• Modest and Simple Living (NEW)
- appropriate to one’s earning capacity, station in life and/or position
in the BIR.
- not indulge in extravagant or ostentatious display of wealth in any
manner or under any circumstance.
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• Prohibition Against the Use of Intoxicants or Prohibited
Drugs
• Prohibition Against Engaging in Illegal Gambling and Betting
- Purpose: to uphold the time-honored principle that every public
servant must live modest lives and maintain the highest degree of
integrity and public service.
- Gambling within the premises or during office hours shall not be
allowed.
- Entering in casinos, cockpits, racing parks and other gambling
houses,
- Exception when required
- under a mission order, or
- by the nature of one’s task, or
- if one is assigned as undercover agent for a specified
purpose and duration,
- During office hours, or while being present within the working
premises
- Exception:
-when required by the nature of one’s function, or pursuant to
a duly issued mission order and specified purpose and duration.
- if there is a duly approved prescription from a licensed physician
and the same.
- must not affect work performance and the matter should
be brought to the attention of the supervisor to address the
problem.
• Observance of No-Smoking Rule
- Promotion of a healthy lifestyle.
- Attain a smoke-free environment and good working condition.
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V – REMOVAL FOR CAUSE, CLASSIFICATION OF OFFENSES AS
PRESCRIBED UNDER EXISTING CIVIL SERVICE COMMISSION
RULES
• Making Oneself Visible in Nightclubs, Bars and Other Places
of Entertainment By Indulging In Lavish Spending
- Leading simple and modest life.
- prohibition
- where one will indulge in lavish spending.
- exception: on official mission for special purpose and specified
duration or as undercover agent with a duly issued mission order.
• Removal for Cause
- One shall not be removed or suspended except for cause as
provided by law.
• Prohibited Association with Disreputable Persons
- Purpose: to erase any compromise that should destroy the BIR or
one’s character, reputation or integrity.
- association with the persons or groups with known bad records
and/or persons r group engaged in illegal, immoral or reprehensible
activities or behavior.
• Classification of Offenses
- Administrative offenses with corresponding penalties are classified
into grave, less grave or light, depending on their gravity or
depravity and effects on the government service as prescribed under
existing Civil Service Commission Rules and Regulations.
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
DISCIPLINARY ACTION
•
•
Nature: Disciplinary action deals with Administrative
discipline. It’s an aspect of administrative law concerning
administrative infractions or grounds for disciplinary actions,
administrative penalties and administrative disciplinary procedures.
Object: When an officer or employee is disciplined, the object
sought is not the punishment of such officer of employee
but the improvement of the public service and preservation
of the public’s faith and confidence in government. (CSC vs.
Cortes, 430 SCRA593).
JURISDICTION OF BODIES DISPENSING
ADMINISTRATIVE JUSTICE
Civil Service
Commission
Office of the
Ombudsman
Office of the Deputy
Executive Secretary for
Legal Affairs, ODESLA
(formerly: PAGC)
First Level
Employees
(SGS 3-9)
 (Head of
Agency has
concurrent
jurisdiction)

, when they are in
collusion w/ any
covered presidential
appointee
Second Level
Employees and
Third Level NonPresidential
Appointment (SG
10-25)
 (Head of
Agency has
concurrent
jurisdiction)

, when they are in
collusion w/ any
covered presidential
appointee
Third Level
(presidential
appointees) SGS26-30)


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
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 NON-DISCIPLINARY ACTION
•
CONCURRENT JURISDICTION
• Nature: Non-Disciplinary Action does not involve administrative
discipline.
 i. Once a complainant is filled with any of the disciplining
authority, the latter shall acquire exclusive original jurisdiction
over the case although another disciplining authority has
concurrent jurisdiction. (Quimbao vs. CA, 454 SCRA 17).
 ii. The power to remove is in inherent in the power to appoint
(CSC Resolution No. 07-0453).
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•
Object: To strengthen organization framework thereby ensuring
efficient and effective delivery of services to the public.
•
Dropping from the rolls (Sec 19, Revised Rules on
Administrative Cases in the Civil Service, RRACS).
- grounds and procedure for dropping from the rolls
i. habitually absent
 Continuously absent without official leave (AWOL)
1. for at least thirty (30) working days.
2. dropped from the rolls without prior notice.
3. be informed of his/her separation not later than five (5)
days from its effectivity.
 If the number of unauthorized absences incurred is less than
thirty (30) days,
1. a written Return-to-Work order shall be served.
2. Failure on his/her part to report to work within the period
stated in the order shall be a valid ground to drop him/her from
the rolls.
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B. Understanding Sexual Harassment (RA 7877)
a. Acts penalized. punishes sexual harassment if the same is:
1. Work-related; or
2. Education-related; or
3. Training-related.
ii. have unsatisfactory or poor performance
 Two (2) consecutive unsatisfactory ratings or
 For one evaluation period is rated poor in performance.
iii. have shown to be physically and mentally unfit to perform
their duties.
 Continuously absent for more than one (1) year by reason of illness
may be declared physically unfit to perform his/her duties.
 Intermittently absent by reason of illness for at least two hundred sixty
(260) working days during a twenty four (24) –month.
 Behaving abnormally and manifest continuing mental disorder and
incapacity to work as reported by his/her co-workers or
immediate supervisor and confirmed by a competent physician.
b. Who may be liable for sexual harassment? may be committed by
the following persons:
1. In work-related environment – by any employer, employee, manager,
supervisor or agent of the employer;
2. In education-related environment – by any teacher, instructor or professor;
3. In training-related environment – by any coach or trainor;
4. By any other person who , having authority, influence or moral ascendency
over another in work or training or education environment, demands,
requests or otherwise requires any sexual favor from another,
5. By any person who directs or induces another to commit any act of sexual
harassment or who cooperates in the commission thereof by another
.+without which it would not have been committed.
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d. Sexual Harassment in and education or training
environment.
c. Sexual harassment in a work-related or employment
environment is committed when:
1. The sexual favor is made a condition in the hiring or in the
employment, re-employment or continued employment of
said individual or in granting said individual favorable
compensation, terms, conditions, promotions, or privileges;
or the refusal to grant the sexual favor results in limiting,
segregating or classifying the employee which in any way
would discriminate, deprive or diminish employment
opportunities or otherwise adversely affect said employee;
2. The above acts would impair the employee’s rights or privileges
under existing labor laws; or
3. The above acts would result in an intimidating, hostile, or
offensive environment for the employee.
In an education or training environment, sexual harassment is
committed:
1. Against one who is under the care, custody or supervision of
the offender;
2. Against one whose education, training apprenticeship or
tutorship is entrusted to the offender;
3. When the sexual favor is made a condition to the giving of a
passing grade, or the granting of honors and scholarships,
or the payment of a stipend, allowance or other benefits,
privileges, or considerations; or
4. when the sexual advances result in an intimidating, hostile or
offensive environment for the student, trainee or
apprentice.
e. The charge for sexual harassment should be substantiated
by the complaint employee.
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f. Duty of the employer or head of office.
Prevent or deter the commission of acts of sexual harassment
and to provide the procedures for the resolution or prosecution
of acts of sexual harassment.
In the case of work-related environment, the committee shall be
composed of at least one (1) representative each from the
management, the union, if any, the employees from the supervisory
rank, and from the rank-and-file employees.
Towards this end, the employer or head of office shall:
1. Promulgate appropriate rules and regulations by prescribing the
procedure for the investigation of sexual harassment cases
and the administrative sanctions therefore.
2. Create a committee on decorum and investigation of cases on
sexual harassment. The committee shall conduct meetings or
conduct the investigation of alleged cases constituting sexual
harassment.
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g. Solidary liability for damages of employer or head of office.
Arising from the acts of sexual harassment committed in the
employment and no immediate action is taken thereon.
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h. Victim’s right to institute separate action for damages.
Is not precluded from instituting a separate and independent action for
damages and other affirmative reliefs.
i. Penalties; imprisonment and fine.
By imprisonment of not less than one (1) month nor more than
six (6) months, or a fine of not less than ten thousand pesos (₱10,
000.00) nor more than twenty thousand pesos (₱20, 000.00) or both
such fine and imprisonment at the discretion of the court.
j. Prescription of action.
Any action arising from sexual harassment shall prescribe in three (3)
years.
and embarrassment that victims of this human frailty usually
suffer, are all realities that the subordinate had to contend with.
In the case of, Digitel Telecommunications Philippines, Inc. v.
Soriano, [G.R. No. 166039, June 26, 2006], Court, ruled that there
is, strictly speaking , no fixed period within which an alleged victim of
sexual harassment may file a complaint, but it does not mean that she or
he is at liberty to file one anytime she or he wants to. Surely, any delay
in filing a complaint must be justifiable or reasonable so as not to
cast doubt on its merits.
k. Delay in filing the case for sexual harassment.
According to Libres v. NLRC, [G.R. N. 123737, May 28, 1999], delay
of one (1) year in instituting the complaint for sexual harassment is not
an indicium of afterthought. The delay could be expected since
the respondent was the subordinate’s immediate superior. Fear
of retaliation and backlash, not to forget the social humiliation
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Specific Acts Penalized may be classified as:
 Light Offense shall include:
Grave Offenses shall include:
- Unwanted touching of private parts of the body (genitalia,
buttocks and breasts);
- Sexual assault;
- Malicious touching;
- Requests for sexual favors in exchange for employment,
promotion, local or foreign travels, favorable working conditions
or assignments, a passing performance grade / rating, the grant
of honors or scholarships, or the grant of benefits or payment of
a stipend or allowance; and,
- Other analogous cases.
Less Grave Offense shall include:
- Unwanted touching or brushing against the victim’s body;
Pinching, in a manner that does not fall under the classification of
Sexual Harassment as a Grave Offense;
- Derogatory or degrading remarks or innuendoes directed toward
the members of a particular sex, or of a specific sexual orientation,
or used to describe a certain individual;
- Persistent unwanted attentions with sexual overtones;
- Verbal abuse or threats with sexual overtones; and,
- Other analogous cases.
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THANK YOU
AND
GOD BLESS
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- Surreptitiously looking, or stealing a look, at a person’s private
parts or undergarments;
- Telling sexist / indecent jokes, or sending the same through texts,
electronic mail or other similar means of communication, thereby
causing embarrassment or offense, and carried out even after the
offender has been warned that they are being offensive or
embarrassing; or even without such admonition, when the
offender is, by nature, being clearly embarrassing, offensive or
vulgar;
- Malicious leering or ogling / staring;
- The display of sexually-offensive photographs, materials, or graffiti;
- Unwelcome inquiries or comments about a person’s sex life;
- Unwelcome sexual flirtation, advances and/or propositions;
- Making offensive hand or body gestures towards an individual;
- Unwelcome telephone / mobile phone calls with sexual overtones
that cause discomfort, embarrassment, offense or insult to the
recipient; and,
- Other analogous cases.
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