4/16/2021 E-Library - Information At Your Fingertips: Printer Friendly Again, there is no merit in this argument. The fact that the said circular is addressed only to a specified group, namely private employment agencies or authority holders, does not take it away from the ambit of our ruling in Tañada vs. Tuvera. In the case of Phil. Association of Service Exporters vs. Torres[29], the administrative circulars questioned therein were addressed to an even smaller group, namely Philippine and Hong Kong agencies engaged in the recruitment of workers for Hong Kong, and still the Court ruled therein that, for lack of proper publication, the said circulars may not be enforced or implemented. Our pronouncement in Tañada vs. Tuvera is clear and categorical. Administrative rules and regulations must be published if their purpose is to enforce or implement existing law pursuant to a valid delegation. The only exceptions are interpretative regulations, those merely internal in nature, or those so-called letters of instructions issued by administrative superiors concerning the rules and guidelines to be followed by their subordinates in the performance of their duties. Administrative Circular No. 2, Series of 1983 has not been shown to fall under any of these exceptions. In this regard, the Solicitor General's reliance on the case of Yaokasin vs. Commissioner of Customs[30] is misplaced. In the said case, the validity of certain Customs Memorandum Orders were upheld despite their lack of publication as they were addressed to a particular class of persons, the customs collectors, who were also the subordinates of the Commissioner of the Bureau of Customs. As such, the said Memorandum Orders clearly fall under one of the exceptions to the publication requirement, namely those dealing with instructions from an administrative superior to a subordinate regarding the performance of their duties, a circumstance which does not obtain in the case at bench. With respect to the second ground, petitioner would want us to review the findings of fact of the POEA regarding the two counts of alleged contract substitution. Again, this is a question of fact which may not be disturbed if the same is supported by substantial evidence. A reading of the August 29, 1988 Order of the POEA shows that, indeed, the ruling that petitioner is guilty of two (2) counts of prohibited contract substitution is supported by substantial evidence. Thus: "2. As admitted by respondent, there was definitely a contract of substitution in the first count. The first contract was duly approved by the Administration and, therefore, the parties are bound by the terms and condition thereof until its expiration. The mere intention of respondents to increase the number of hours of work, even if there was a corresponding increase in wage is clear violation of the contract as approved by the Administration, and notwithstanding the same, the amendment is evidently contrary to law, morals, good customs and public policy and hence, must be shunned (Art. 1306, Civil Code of the Philippines, Book III, Title I, Chapter 1, Article 83, Labor Code of the Philippines, as amended). Moreover, it would appear that the proposed salary increase corresponding to the increase in number of work bonus may just have been a ploy as complainant were (sic) https://elibrary.judiciary.gov.ph/thebookshelf/showdocsfriendly/1/51157 8/12