RMO No. 3-2025 — Guidelines and Procedures on the Payment of Monthly Communication Expenses (MCE) Pursuant to Department of Budget and Management (DBM) Budget Circular (BC) No. 2024-2 dated August 2, 2024 Digest | Full Text | Annex A | Annex 1

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BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building REVENUE MEMORANDUM ORDER NO. December 16, 2024 003 - 2025 PILIPINAS BAGONG

TO All BIR Official Mobile Phone Users and Others Concerned

SUBJECT Guidelines and Procedures on the Payment of Monthly Com munication (DBM) Budget Circular (BC) No. 2024-2 dated August 2, 2024 Expenses (MCE) Pursuant to Department of Budget and Management

I OBJECTIVE:

Officials and employees in the National and Regional Offices pursuant to DBM BC No. 2024-2 dated August 2, 2024, Re: Guidelines on the Payment of Communication Expenses of Certain This Order is issued to provide guidelines on the payment of MCE of concerned BIR

Government Personnel.

II. GUIDELINES:

A! Pursuant to the approved Memorandum dated November 19, 2024 (Annex "1") in relation to DBM BC No. 2024-2 dated August 2, 2024, Re: Communication Expense Allowance for Revenue Officials and Employees, effective January 1, 2025, hereunder is the summary list of officials (National/Regional Offices) entitled to MCE with corresponding amount per position

Division Chief Secretary - OCIR National Office Head -- National Office Data Center Head -- Revenue Data Center Commissioner Deputy Commissioner Chief of Staff (COS) - Commissioner's Office Assistant Commissioner Head Revenue Executive Assistant Executive Assistant -- OCIR Position Communication Expense Current Monthly 10,000.00 2,500.00 5,000.00 3,500.00 2,500.00 2,000.00 2,000.00 3,500.00 (MCE) 3,500.00 1,800.00 the amount stated in DBM BC Adjusted MCE not exceeding 30 27 SG 25 28 26 25 24 2024-2 1,000.00 *** 1.000.00 *** 2.500.00 * 2.000.00 5.000.00 3.000.00 2.500.00 2.500.00 2.000.00 Amount 2.000.00

maximum of 1,500.00. ** COS of the ODCIR occupying a position not equivalent to any of the positions (SGs) stated above shall be entitled to a Assistant Division Chief *COS of the OCIR occupying a position not equivalent to any of the positions (SGs) stated above shall be entiticd to a *** Authorized by the CiR pursuant to unnumbered memorandum dated November 19, 2024. Technical Staff -- OCIR Chief of Staff (COS), ODC1R Staff, RAD Technical Staff - ODCIR Staff OCIR maximum of R 2,500.00 pursuant to the unnumbered Memorandum dated November 19, 2024; 2,500.00 1,800.00 1,800.00 1,200.00 500.00 500.00 22 CR)BUREAU OFINTERNALREVENUE RECORDS MANAGEMENT DIVISION E 1.000.00 *** 1.200.00 *** 1.000.00 *** 1.500.00 ** 500.00 ** 500.00 *** .si.

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diljinan} Quezoh City Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph DA E D Re

Position Communication Expense Current Monthly (MCE) the amount stated in DBM BC Adjusted MCE not exceeding SG 2024-2 Amount Regional Office Regional Director Revenue District Officer Assistant Regional Director 2,500.00 2,000.00 1,800.00 26 2 24 2.500.00 2.000.00 2.000.00

Assistant Division Chief Division Chief Assistant Revenue District Officer 4* Authorized by the CiR pursuant to unnumbered memorandum dated November 19, 2024 1,200.00 1,800.00 1,200.00 22 2 22 1.200.00 *** 1.200.00 *** 2.000.00

Personnel who is designated as OIC or in an acting capacity will be given MCE corresponding to a positjon allowed to incur communication expenses, for which he/she is designated.

B. Effective January 1, 2025, all BIR officials and employees entitled to MCE pursuant to this Order,

without existing mobile phone subscription plan may apply at any telephone company business center in an amount/plan not exceeding those prescribed for their respective positions.

C. Officials and employees shall register or enroll only one (1) mobile number, which will be considered as the official's/employee's official number. Said mobile number must be submitted to General Services January 8, 2025, for record and information purposes. Division (GSD)/Administrative Human Resource Management Division (AHRMD), on or before

In case the official/employee entitled to MCE changed his/her cellphone number, he/she shall

or Chief of GSD for National Office, for record and information purposes. report/update his/her mobile phone number to his/her respective Chief of AHRMD for Regional Office

their mobile phone numbers to the Chief, GSD, on or before January 15, 2025, updated phone numbers shalt'be submitted not later than the I5th day of the following month. The Chiefs of AHRMD shall submit the complete listing of official mobile phone users, together with

D. The BIR official/employee shall personally pay his/her monthly mobile phone bill subject for reimbursement upon submission of a duly signed certification (see attached Annex A) that the amount

before the 5th day of the following month. allocated has been incurred for official purposes together with a certified true copy of his/her Daily Time Record (DTR) to the Chief, GSD/AHRMD. The aforesaid documents shall be submitted on or

E. A Monthly Communication Expense Payroll, Disbursement Voucher and Obligation Request Status

supported by the said Certification issued by the mobile phone users, shall be prepared by the GSD/AHRMD. the amount of which shall be in accordance with the monthly allocation as shown in the

included in the payroll. Late submission will be included in the succeeding month communication expense payroll. table above, to be credited to the individual Land Bank ATM payroll account of each entitled official/employee. Only the officials and employees who submitted the required certification will be

F. The payment of communication expenses in excess of the allowed maximum MCE shall be shouldered by the official/employee concerned.

RECORDS MANAGEMENT DIVISION BIIRFAUOE INTERNAL REVENUE AE TL

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G. General Guidelines on: the Reimbursement of MCE

1. Communication expenses incurred locally

employees shall be based on the number of days of actual work performance on workdays in a A rationalized scheme on the reimbursement of communication expenses of authorized officials and month, as follows:

Total Number of Days of Actual Work Performance in a Month 17 and more 12 to 16 6 to 11 I to 5 i00% of the MCE 75% of the MCE 50% of the MCE 25% of the MCE MCE

2. Communication expense incurred during official foreign travel

frequency of travel of the official/employee concerned. In the case of official foreign travels, the official or employee concerned may claim for the reimbursement of additional communication expenses incurred in excess of the allowable rate prescribed in Section II.A of this RMO, based on the actual amount of communication expenses incurred, reckoning from the date of departure from the Philippines up to the date of return from the said foreign travel, subject to the submission of additional supporting documentary requirement. Provided, that the availment of such is done while carrying out official duties and responsibilities. Provided further, that the actual communication expenses incurred for the said foreign travel shall not exceed one hundred percent (100%) of the prescribed rate of communication expenses stated in Section II.A of this RMO, regardless of the duration and

H. The processing of requests for payment of communication expenses shall be supported by a Self- incurred were official in nature and necessary to the performance of official duties and responsibitities. Certification (Annex A), duly noted by the Immediate Supervisor, that the communication expenses

In addition to self-certification, the following documentary requirements shall be required in case of claims for additional communication expenses incurred beyond the maximum allowable amount during official foreign travel:

1. Approved Travel Order / Permit to Travel and Certificate of Travel Completed.

2. Other supporting document/s related to the communication expenses incurred for official foreign travel, as may be required by the Finance and/or Administrative Service, such as, but not limited to, monthly bill/statement of account, official/tape/electronic receipt/invoice, and reimbursement expense receipt.

HH.ROLES AND RESPONSIBILITIES:

A. NATIONAL OFFICE

1.GENERAL SERVICES DIVISION (GSD) 1.I Receive the following documents from concerned officials: 1.1.2 Certified Truc Copy of DTR. 1.1 Signed Self-Certification (Annex A) duly noted by the (mmediate Supervisor. B FNPE JreAU oF iNtERnA A ORDS MANAGEMENT DIVISION FUMf

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1.2 Compute for the numher of days of actual work performance on work days (Section II.G. ! of this 1.3 1.4 Prepare and sign Obligation Request and Status (ORS), Disbursement Voucher (DV), and P'ayroll Forward duly signed copy of Payroll Advice to Personnel Division (PD) in hard and soft copy in USB RMO). Advice, in three (3) copies

1.12 Transmit to Land Bank of the Philippines (LBP) approved SLIIAE, LDDAP-ADA and sealed envelope 1.11 Receive from AS approved SLIIAE with attachments and sealed envelope containing the ATM Payrol 1.10 Release to Administrative Service (AS) signed LDDAP-ADA, SLIIAE with attachments (approved 1. 1.5 1.6 1.9 L8 Sign ADA portion of LDDAP-ADA (Part II). Prepare and sign Summary of LDDAP-ADA Issued and Invalidated ADA Entries (SLIIAE). Forward signed ORS, DV, Seif-Certification (Annex A), Payroll advice and ATM Payroll to Budget Received from FS approved List of Due and Demandable Accounts Payable-Advice to Debit Account containing the ATM Payroll in hard and soft copy in USB. Receive from PD the ATM Payroll (hard and soft copy with USB) on or before the 15th day of the (LDDAP-ADA) with attachments (approved ORS, DV, Self-Certification (Annex A), Payroll Advice, ORS, DV, Self-Certification (Annex A), Payroll Advice, sealed envelope containing the ATM Payroll in hard and soft copy in USB. following month. in hard and soft copy in USB. on or before the 10th day of the following month. Division. ATM Payrofl).

2 BUDGET DIVISION (BD) 2.1Receive ORS, DV with attachments, from GSD. 2.2 Certify availability of allotment (Box B of ORS). 2.3 Release signed:ORS with attachments including DV, to Accounting Division.

3.ACCOUNTING DIVISION (AD) 3.5Seal ATM Payroll, prepare and sign Part I (certified correct) of LDDAP-ADA. 3.6Release signed LDDAP-ADA (Part I) with attachments, to FS for approval. 3.1 3.2 3.3 3.4 Receive signed ORS with attachments including DV, from BD Release signed DV with attachments including signed ORS to Finance Service (FS), for approval. Receive approved DV with attachments including signed ORS, from FS. Process, review and sign DV (Box C)

4. FINANCE SERVICE (FS) 4.1 Receive signed DV with attachments, from Accounting Division. 4.5 4.6 4.2 4.4 4.3 Release the approved LDDAP-ADA to GSD with attachments. Return to AD with attachments, for LDDAP-ADA preparation. Review and approve claim (Box D of DV). Receive signed LDDAP-ADA with attachments. Approve LDDAP-ADA (Part I)

5.PERSONNEL DIVISION (PD) 5.4Release to GSD the ATM Payroll (hard and soft copy with USB) on or before the 15th day of the month. 5.1 5.2 5.3 Certify correct as to the LBP ATM account number of the BIR Officials Receive from GSD certified copy of the Payroli Advice (hard and soft copy with USB) on or before the Prepare ATM Payroll (in hard and soft copy with USB). Yoth day of the following month.

6. ADMINISTRATIVE SERVICE (AS) 6.1 6.2 6.3 Receive signed LDDAP-ADA, SLIIAE with attachments. Release approved SLIIAE, LDDAP-ADA with attachments to GSD Approved SLHIAE

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B. REGIONAL OFFICE

1. ADMINISTRATIVE AND HUMAN RESOURCE MANAGEMENT DIVISION (AHRMD) 1.2 1.3 1.4 5 1 Receive the following documents from concerned officials: Prepare ATM Payroll in hard and soft copy. 1.1.1 Signed Self-Certification (Annex A) duly noted by the Immediate Supervisor. Compute for the number of days of actual work perforn Prepare and sign Obligation Request and Status (ORS), Disbursement Voucher (DV) and Forward signed ORS, DV, Self-Certification (Annex A), Payroll Advice and ATM Payroll to 1.1.2 Certified True Copy of DTR. Payroll Advice, in three (3) copies. n work days (Section [I.G.I of this RMO)

1.6 ? Sign ADA portion of LDDAP-ADA (Part II). Receive from FD signed List of Due and Demandable Accounts Payable-Advice to Debit Finance Division (FD) on or before the I5t day of the following month. Account (LDDAP-ADA) with attachments (approved ORS, DV, Self-Certification (Annex A), Payroll Advice, ATM Payroll).

1.11Transmit to Land Bank of the Philippines (LBP) approved SLIIAE, LDDAP-ADA with 1.10Receive from RD approved LDDAP-ADA, SLHIAE with attachments and sealed envelope 1.8 1. Release to Regional Director (RD) signed LDDAP-ADA, SLIIAE with attachments and Prepare and sign Summary of LDDAP-ADA Issued and Invalidated ADA Entries (SLIIAE). Sealed envelope containing the AT'M Payroll in hard and soft copy in USB. containing the ATM Payroll in hard and soft copy in USB. attachments and sealed envelope containing the ATM Payroll in hard and soft copy in USB.

2. FINANCE DIVISION (FD) 2.1Receive ORS, DV with attachments, from AHRMD. 2.2 Certify availability of allotment (Box B of ORS).

2.6Prepare and sign Part I (certified correct) of LDDAP-ADA 2.7 2.3 2.4 2.5 Forward LDDAP-ADA with attachments to AHRMD, for preparation of SLIIAE. Release ORS, DV with attachments to the Office of the Assistant Regional Director. Receive approved DV, with attachments from the Office of the Assistant Regional Director. Process and sign DV (Box C) and Payroll Advice.

3. OFFICE OF THE ASSISTANT REGIONAL DIRECTOR 3.1Receive DV, signed ORS with attachments from Finance Division. 32 3.3 Release approved DV, ORS with attachments to Finance Division. Approve DV.

3.4Receive LDDAP-ADA, SLIIAE with attachments. 3.6Release approved LDDAP-ADA, SLIIAE with attachments to AHRMD. 3.5 Approve LDDAP-ADA (Part 1) and SLIIAE.

C. OFFICIALS AND EMPLOYEES ENTITLED TO MCE

Certified True Copy of DTR, together with additional documentary requirements, if applicable. Submit to GSD/AHRMD signed Self-Certification (Annex A) duly noted by the Immediate Supervisor and

SO BUREAU O RECORDS MANAGEMENT DIVISION TS TSSETSAI HETY

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IV. REPEALING CLAUSE

revoked accordingly. All internal revenue issuances and portions thereof inconsistent herewith are considered repealed or

A EFFECTIVITY

This Order shall take effect on January 1, 2025.

Ro EUMAGUY $ Comonssioner of Intermal Revenuie

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CTA BHREAU OF INTERNALREVENUE M RECORDS MANAGEMENT DIVISION F

JAN 13 2025

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