BIR REVENUE MEMORANDUM CIRCULAR NO. 49-2010

: The authority to declare a special (non-working) day in the Philippines lies with the President and is executed through the Office of the Executive Secretary, as seen with Paquito N. Ochoa Jr. signing the proclamation by the authority of President Benigno S. Aquino III.
: Thursday, March 31, 2011, was declared as a special (non-working) day in the City of Panabo.
: The 10th Araw ng Panabo City, which marked the 10th anniversary of the City of Panabo, was being celebrated, prompting the declaration of a special (non-working) day.
: Declaring a day as a special (non-working) day means that government offices and private businesses may observe the day as a holiday where employees are given the opportunity to refrain from work without losing pay unless otherwise stipulated, depending on labor laws.
: Paquito N. Ochoa Jr. signed Proclamation No. 121 as the Executive Secretary by authority of President Benigno S. Aquino III.
: The Executive Secretary acts on behalf of the President to execute and enforce proclamations and other directives, making the declaration legally binding.
: No, Proclamation No. 121 applies only to the City of Panabo as specifically mentioned in the proclamation.
: The seal of the Republic of the Philippines is affixed to the proclamation to signify its validity and official status.
: Proclamation No. 121 was signed on March 8, 2011, in the City of Manila.