RMO No. 34-2013 — Pre cribe the upplemental policie , guideline and procedure re: grant of tudy leave for BIR per onnel Dige t |

BUREAU OF INTERNAL REVENUE RECORDS MGT DIVISION

BUREAU OFINTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City RECEIVED DEC 27 2013 gR q SD 4m

August 23,2013

REVENUE MEMORANDUM ORDER NO.34-2013

TO All Revenue Officials and Employees Concerned

SUBJECT Addendum to Revenue Memorandum Order (RMO No.45-2000 dated

5eptember 18,2000 reGuidelines and Procedures Governing the Grant of Studyleave for BIR Personnelpursuant to Civil Service Commission

No.21,s.2004. CSC) Memorandum Circular(MC)No.14,s.1999 as amended by CSC MC

OBJECTIVES

This order is issued ta

1. Prescribe the supplemental and/or amended policies, guidelines and procedures that

2. Effect an orderly processing and submission of application for study leave in the concerned govern the grant of study leave for BIR personnel pursuant to RMO No.45-2000 based on CSC MC No.14,s.1999as amended by CSC MC No.21,s.2004

Bureau offices; 3 Address the problems of increasing cases of delayed processing and signing of study leave

contracts.

W AMENDATORY PROVISIONS

A.Policies

In order to achieve the above objectives,the following new policies shall be observed

1The pertinent portian of CSC MC.No.21,s.2004 states

3.The study leave is a time-off from work not exceeding six (6 months with pay for qualified officials and employees to help them prepare for their bar or board examinations or complete their master's degree.For completion of master's degree,the study leave shall not exceed four(4) months.

The leave shail be cavered by a contract between the agency head or authorized representative and the employee concerned. No extension shail be aflowed if the officiais or

complete their studies, they may file a leove of absence chorgeable against their vacation employees avail of the maximum period of leave allowed therein.If they need more time to

leovecredits.

2. All applications for study leave,together with all the documentation requirements including the study leave contract,shall be submitted to the Training Management Division (TMD) at east fifteen (15) working days before the scheduled date of study leave.

3. Non-compliance with this RMO shall be sufficient ground for non-processing of the study leave application.

4.All other provisions stated in RMO No.45-2000 dated September 18,2000 shall be maintained and observed.

B.Guidelines

.The beneficiary of such leave shall be selected based on the following requirements Guidelines IINo.7of CSC MC No.21,5.2004 provides

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to the improvement of the agency's delivery of public services,employees with coterminous 7.The employee must have a permanent appaintment.However,as the purpose of granting a appointment may be alfowed to avail of the study ieave pravided that they study leave is to develop a critical mass of competent and efficient employees which wilt redound

Meet the reguirements under items I to 1.6 0. Would be able to fulfill the required service obligationand CW Are not related to the head of agency or to any member of a collegial body or board

or consanguinity in case of constitutional offices and simiar agencies, within the 4t degree of affinity

applicant's requirements, the criteria stated in the said RMO shall be maintained NoteThe abovementioned requirements under items I1.1 to II.6 are available in RMO No.45 2000 dated September18,2000-I.Guidelines and Procedures-A.Criteria Nos.2 to 7.For the

C.Procedures

Related sections of C.Obligations of the Grantee -Part IlGuidelines and Procedures of RMO No.45-2000 are hereby amended to read as follows

"GUIDELINES AND PROCEDURES

CObligations of the Grantee X

5.Render service obligotion to the BIR pursuant to CSC MC No.21,s.2004,to wit

Mare thon three (3) manths to six (6) months Twa (2) to three(3)months Period of Grant One(1)month Service Obligation Six(6months Two (2) years One(1) year

X

BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION

RECEIVED DEC 272013 9t 9:1o am

6.The beneficiaries of the study leave shall inform the TMD in writing thru their respective heads of offices, of their foilure to take the bar/board examination or to complete their master's degree for which they were granted the study leave. They shall aiso refund to the agency all the salaries and benefits received during the study leave. Further, for causes within their contral. they sholl bg worned that o reoeot of the same wouid bor them from

future availment of the study leave and training/scholarship grant whether foreign or locol.

7 Should the official or employee fail to render in full the service obligation referred to in the

contract on account of voluntary resignation, optional retirement expiration of term of fault,or other causes within one's contral, the official ar employee shall refund the gross gppointment for coterminous employees seporation from the service through one's own to the balance of the service obligotion reguired based on the following formula amount of salary,alfowances and other benefits received while on study leave proportionate

Where: TCR R R E Refund Total Compensation Received SOR-SOSIXTCR SOR

SOS SOR # Service Obligation Served Service Obligation Required (gross salary, allowances and other benefits received while on study leave

8.In compliance to the study leave contract,the Accounting Division,in conjunction with the

Personnel Division, shall prepare the refund computation of the unserved service obligation requirement for National Office grantees following the given formula in RMO No.45-2000 However the refund computation of the unserved service obligation reguirement fo

caordination with the Human Resource Management Units [HRMUs]. Regional Office grantees shall be prepared by their respective Finance Divisions in

9.The beneficiaries of the study leave thru their respective heads of offices,shall inform the master's degree for recognition and records purposes. TMD of the positive results of the bar/board examination taken or completion of their

T REPEALING CLAUSE

All issuances or portion thereof inconsistent with this Order are hereby repealed or amended accardingly.

. EFFECTIVITY

This Order shall take effect immediately upon approval.

Commissioner of Internal Revenue KIM S.JACINTO-HENARES

020050

P2 BUREAU OF INTERNAL REVENUE RECORDS MGT.DIVISION

DEC 27 2013

RECEIVED