RMO No. 09-2011 — Pre cribe the policie , guideline and procedure in the u e of official cellular phone and payment of monthly billing Dige t | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE February 3, 2011 REVENUE MEMORANDUM ORDER NO. 9-2011 SUBJECT : Policies, Guidelines and Procedures in the Use of Official Cellular Phones and Payment of Monthly Billings TO : All Internal Revenue Officers and Others Concerned I. Coverage To facilitate communication for better tax administration, the Bureau availed of a telecommunication subscription plan from a major telecommunications provider (e.g. SMART/GLOBE GSM). This Order is issued to establish guidelines on the use of cellular phones and payment of monthly billings. II. Policies and Guidelines 1. All cellular phone units shall be used for official purposes only. 2. The following officials and employees shall be assigned cellular phones with monthly subscription, at amounts approved by the Commissioner, to be paid by the Bureau, to wit: a. Commissioner b. Deputy Commissioners c. Assistant Commissioners d. Head Revenue Executive Assistants e. Chiefs of Staff of the Commissioner and Deputy Commissioners f. Regional Directors g. Assistant Regional Directors h. Revenue District Officers i. Division Chiefs, as identified by the Commissioner whose nature of work requires them to be accessible most of the time j. Collection Agents k. Other officials/officers identified by the Commissioner whose nature of work requires them to be accessible most of the time 3. No additional accounts for availment of the plan shall be entertained without prior recommendation from the Deputy Commissioner, Resource Management Group for approval by the Commissioner. 4. In case an official authorized to use cellular phone refuses to accept the same, the Chief, GSD/Chief, AdmD shall hold the unit in trust for reissuance to another official as requested by the concerned Deputy Commissioner (for NO) /Regional Director (for RO) and recommended by the Deputy Commissioner, Resource Management Group (RMG). A waiver shall be executed for non-acceptance of the unit which, together with the memorandum of the Deputy Commissioner, RMG recommending the reissuance to another official, shall be subject to approval by the Commissioner.

5. Only the amount corresponding to the approved monthly subscription plan shall be borne by BIR. Any amount in excess of the approved monthly subscription plan shall be shouldered by the user/assignee. Any excess balance not paid by the user/assignee within ten (10) days from receipt of notice shall automatically be deducted from the salary of such user. 6. All billings shall be forwarded by the official Telecommunications Provider to the following: For National Office (NO) Accounts � Chief, General Services Division (GSD) For Regional Office (RO) Accounts � Chief, Administrative Division (AdmD) 7. In case of transfer of user/assignee to another office within the NO/RO, he/she may continue to use the unit originally issued to him/her provided he/she officially notifies the GSD/AdmD of such transfer for monitoring purposes and for updating of the payment of his/her monthly billing. However, only officials/employees assigned to positions authorized to use cellular phones may be allowed to continue using their units. Otherwise, these units must be surrendered/returned to the GSD or AdmD. 8. In case of transfer of user/assignee from NO to RO or vice versa or from one RO to another RO, said user/assignee shall return the unit, together with the SIM card, to the Chief, GSD (for those assigned in the NO)/Chief, AdmD (for those assigned in the RO) for reissuance. He/she shall be reissued the unit from the official he/she is replacing, however, a new cellular phone number may be issued by Telecommunications Provider upon the request of the Chief, Procurement Division/General Services Division and confirmed by Head Revenue Executive Assistant (HREA) for Administrative Service to the Telecommunications Provider. The user/assignee requesting for the change of number shall bear whatever cost it may entail. 9. In case of death/retirement/resignation/separation from the service of the user/assignee, the cellular phone shall be returned to the Chief, GSD (for NO)/Chief, AdmD (for RO). No direct transfer from the outgoing to the incoming officer shall be allowed. 10. No clearance (National/Regional) shall be issued to user/assignee with unpaid balance in excess of the monthly subscription plan. 11. The User/Assignee of the cellular phones shall be accountable for its safekeeping and maintenance in good condition. 12. In case of loss of the cellular phones, the user/assignee shall immediately report the matter to the Chief, AdmD (for RO), and for NO, The Chief, GSD who issued the cell phone. Then, Chief, GSD/AdmD shall immediately prepare a report to the authorized signatory of the subscription contract for the immediate stoppage of the service. The user/assignee shall submit to the Chief, Procurement Division/ Chief, AdmD copies of the Affidavit of Loss and/or Police Report and the duly stamped received written notification to the official Telecommunications Provider, copy furnished the Chief, GSD in the National Office. He/She shall either replace the lost unit or pay the corresponding 2

amount stated in the Acknowledgement Receipt for Equipment (ARE) and prepare a letter addressed to the Chief, Procurement Division for replacement of the lost SIM card. The user/assignee shall shoulder the cost of the replacement SIM card. 13. Officials who were assigned cellular phones but who are subsequently issued Revenue Travel Assignment Order (RTAO) assigning them to a Technical Assistant or any position not authorized to use official cellular phones shall turn-over the said unit to the Chief, GSD (for NO) / Chief, AdmD (for RO). 14. Disposal of the cellular phone at the end of the contract of the Subscription Plan shall be in accordance with the policies and guidelines to be issued upon expiration of the Subscription Contract. 15. No new cellular phone shall be issued to a user/assignee, upon issuance/renewal, until his/her unpaid balance has been settled/paid. III. Roles and Responsibilities A. NATIONAL OFFICE Assignee 1. Prepare and submit Requisition and Issue Slip (RIS) to the GSD. 2. Receive the Official Cellular Phone and return to GSD the signed Acknowledgement Receipt for Equipment (ARE). 3. Pay any excess over the monthly subscription at any office of the official Telecommunications Provider and furnish the Chief, GSD a copy of the Official Receipt as proof of payment. 4. Return within the one-year-warranty period defective and/or malfunctioning units to the GSD for appropriate action. 5. Report the loss of the cellular phone to the Chief, AdmD (for RO); Chief, GSD or Chief, Procurement Division or HREA Administrative Service (for NO) and to the nearest office of the official Telecommunications Provider. 6. Submit to the Chief, GSD copies of the Affidavit of Loss and/or Police Report and the duly stamped received written notification to the official Telecommunications Provider, copy furnished the Chief, Procurement Division in the National Office. 7. In case of loss of mobile unit or transfer of user/assignee, either replace the lost unit or pay the corresponding amount stated in the Acknowledgement Receipt for Equipment (ARE) and pay the appropriate charges for replacement of SIM card or change of number should he/she opt to do so. 8. In case of death/retirement/resignation/separation from the service, transfer to RO, return the cellular phone together with the SIM Card, to the Chief, GSD. 3

General Services Division (GSD) 1. Prepare Invoice Receipt for Property (IRP) for cellular phones to be issued to ROs. 2. Receive RIS from Assignee. 3. Prepare Acknowledgement Receipt for Equipment (ARE). 4. Issue the Official Cellular Phone to concerned BIR officials together with the ARE for acknowledgement of the Assignee. 5. Receive and file duly accomplished ARE. 6. Record the accountability of concerned BIR Official upon receipt of duly acknowledged ARE. 7. Monitor transfers, retirement and any other form of separation from the service of assignee. 8. Receive monthly billings from official Telecommunications Provider. 9. Check monthly billings against the list of assignees. 10. Forward photocopy of the monthly billing to concerned officials. 11. Prepare and forward Disbursement Voucher (DV) together with the monthly billings to the Accounting Division for processing. 12. Prepare and sign Memorandum addressed to the Chief, Accounting Division as to the unpaid excess balance, copy furnished the Assignee. 13. Secure certified copies of monthly deductions list from Accounting Division (AD) and prepare DV for the deductions made by the AD for the unpaid excess balance of the Assignee. 14. Forward DV with complete supporting documents to Accounting Division. 15. Prepare and sign check. 16. Issue check to official Telecommunications Provider. 17. Receive official receipt from official Telecommunications Provider. 18. Notify the official Telecommunications Provider about the loss of the mobile unit. 19. Return within the warranty period defective and/or malfunctioning mobile device or SIM to the official Telecommunications Provider for necessary repairs. 20. Receive Affidavit of Loss and/or Police Report, and the duly stamped received written notification to the official Telecommunications Provider. 21. Forward copy of the documents identified in #19 to the Chief, Procurement Division. Accounting Division 1. Receive DV with complete supporting documents. 2. Process and sign DV. 3. Forward DV to Financial Service for approval. 4. Receive memorandum from Chief, GSD for any unpaid excess balance. 5. Deduct from salary of user/assignee the unpaid excess balance. 6. Prepare withholding tax certificate in favor of the official Telecommunications Provider. Procurement Division 1. Receive copy of the duly stamped received Affidavit of Loss and/or Police Report, and the duly stamped received written notification to the official Telecommunications Provider. 2. Notify the official Telecommunications Provider about the loss of the mobile unit. 4

3. Request for issuance of replacement SIM/number. 4. Issue replacement SIM card to the assignee. Financial Service 1. Approve DV for payment. 2. Forward to COA if claim is subject to pre-audit. 3. Forward DV to GSD for check preparation. Administrative Service 1. Countersign check. 2. Notify the official Telecommunications Provider about the loss of the mobile unit. B. REGIONAL OFFICE Assignee 1. Prepare and submit Requisition and Issue Slip (RIS) to the AdmD. 2. Receive the Official Cellular Phone and return to AdmD the signed Acknowledgement Receipt for Equipment (ARE). 3. Pay any excess over the monthly subscription at any office of the official Telecommunications Provider and furnish the Chief, AdmD a copy of the Official Receipt as proof of payment. 4. Return within the warranty period defective and/or malfunctioning units to the Chief, AdmD for appropriate action. 5. Report the loss of the cellular phone to the Chief, AdmD and to the nearest office of the official Telecommunications Provider. 6. Submit to the Chief, AdmD copies of the Affidavit of Loss, Police Report and the duly stamped received written notification to the official Telecommunications Provider, copy furnished the Chief, Procurement Division in the National Office. 7. In case of loss of mobile unit or transfer of user/assignee, either replace the lost unit or pay the corresponding amount stated in the Acknowledgement Receipt for Equipment (ARE) and pay the appropriate charges for replacement of SIM card or change of number should he/she opt to do so. 8. In case of death/retirement/resignation/separation from the service, transfer to NO or from one RO to another RO, return the cellular phone together with the SIM card, to the Chief, AdmD. Administrative Division 1. Receive IRP from GSD. 2. Receive RIS from Assignee. 3. Prepare ARE. 4. Issue the Official Cellular Phone to concerned BIR officials together with the ARE for acknowledgement of the Assignee. 5

5. Receive and file duly accomplished ARE. 6. Record the accountability of concerned BIR official upon receipt of duly acknowledged ARE. 7. Monitor transfers, retirement and any other form of separation from the service of assignee. 8. Inform Chief, GSD or Chief, Procurement Division or HREA Administrative Service in case of loss of unit 9. Receive monthly billings from official Telecommunications Provider. 10. Check monthly billings against the list of assignees. 11. Forward photocopy of monthly billing to concerned officials. 12. Prepare and forward Disbursement Voucher (DV) together with the monthly billings to Finance Division for processing. 13. Prepare and sign Memorandum addressed to the Chief, Finance Division as to the unpaid excess balance, copy furnished the Assignee. 14. Prepare DV for the deductions made by the Finance Division for the unpaid excess balance of the Assignee. 15. Forward DV with complete supporting documents to Finance Division for processing. 16. Prepare and sign check. 17. Issue check to official Telecommunications Provider. 18. Receive official receipt from official Telecommunications Provider. 19. Return within the warranty period defective and/or malfunctioned mobile device or SIM to the Service Provider for necessary repairs. 20. Receive Affidavit of Loss, Police Report, and the duly stamped received written notification to the official Telecommunications Provider. 21. Forward copy of the documents identified in #20 to the Chief, Procurement Division. Finance Division 1. Receive DV with complete supporting documents. 2. Process and sign DV. 3. Forward DV to Office of the Assistant Regional Director for approval. 4. Receive advice from Chief, GSD of any unpaid excess balance. 5. Deduct from salary of user/assignee the unpaid excess balance. 6. Prepare withholding tax certificate in favor of the official Telecommunications Provider. Office of the Asst. Regional Director 1. Approve DV for payment. 2. Forward to COA if claim is subject to pre-audit. 3. Forward DV to Adm Division for check preparation. 4. Countersign check. 6

IV. Effectivity This Order shall take effect upon approval. (Original Signed) KIM S. JACINTO-HENARES Commissioner of Internal Revenue 7