RMO No. 37-2025 — Amending Annex - E (Calamity Leave) of Revenue Memorandum Order (RMO) No. 4-2021 Re: Consolidated Policies and Guidelines in the Monitoring of Attendance and Leave Management Amending RMO No. 28-2008, as amended by RMO No. 21-2011

J REPUBLICOF THE PHILIPPINES

DEPARTMENTOF FINANCE

Bringing In Revenues BUREAU OF INTERNAL REVENUE National Office Building Quezon City BAGONG PILIPINAS

for Nation-building

REVENUE MEMORANDUMORDER NO._0 3 7 -2 0.25

SUBJECT Amending Annex-E (Calamity Leave) of Revenue Memorandum Order

(RMO) No.4-2021 Re: Consolidated Policies and Guidelines in the Monitoring of Attendance and Leave Management Amending RMO No. 28-2008, as amended by RMO No. 21-2011

DATE TO : All Officials, Employees and Others Concerned August 4, 2025 B BUREAUOFINTERNALREVENUE RECORDS MANAGEMENTDIVISION

AUG 2 7 2025 I OBJECTIVES This Order is issued to BY ADMIN UNIT NE TIME: 156

1. Prescribe standard guidelines and procedures in granting Calamity Leave (MC2)/Special

s 2012 of the Civil Service Commission (CSC) for employees affected by calamities; and, Emergency Leave (SEL) pursuant to Memorandum Circular (MC) No.2,s 2012 and MC No.16

2 Set the requirements, responsibilities and obligations of applicants and offices concerned for

the purpose of availing MC2/SEL

II.COVERAGE

This Order shall apply to all employees of the Bureau who will avail MC2/SEL

III.AMMENDMENTS

The following provisions of Annex -E of RMO 4-2021 is hereby amended to read as follows:

XXX TYPES OF LEAVE AND APPROVING OFFICER XXX Annex-E XXX

Calamity Leave Emergency Leave (SEL) MC2/Special Type of Leave staggered 5 straight basis days or Duration Within thirty (30) days from the date of declaration of state of calamity by proper agencies/authorities for: government Application for Leave Period of Filing of (AFL) Approving Officer Documents, if any Required

A. Employees residing under the jurisdiction of the state of calamity. Head of Office b Proof of declaration Application for Leave of state of calamity or Barangay BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue,Diliman, Quezon City Trunkline:8981-7000;8929-7676 Website: www.bir.gov.ph

that the employee resides under state of calamity. Certificate stating

B. Employees residing on Head of Agency a. Application for Leave

areas that have not been officially placed under b. Valid justification and Supporting state of calamity but are evidently impacted by the calamity. verification/validation impacted by the calamity,subject to of the Head of Office documents as proof that the employee is

C. Employees applying for Head of Agency a Application for

availed five (5) days. extension beyond the b. Valid justification and Leave

calamity, subject to verification/validation of the Head of Office. documents as proof impacted by the supporting that the employee is

XXX XXX XXX

IV.EFFECTIVITY

RMO are hereby deemed repealed and/or modified accordingly. All memoranda,orders,circulars and other related issuances which are inconsistent with this

This Memorandum takes effect immediately

BUREAU OFINTERNALREVENUE RECORDS MANAGEMENT DIVISION Commrssioner of Internal Revenue ROME UMAGUI,JR.

P.1 AUG 2 7 2025

BY: ADMINUNIT JIME: Ise

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue,Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph