revenue_memorandum_order RMO No. 22-2017RMO No. 22-2017 2017-09-27

RMO No. 22-2017 — Amends Section II of RMO Nos. 45-2000 and 34-2013 relative to the guidelines on study leave Digest | Full Text

nllnht:li 0F IIITERNAI RE"{ENI'!fi REPUBLIC OF THE PHILIPPINES rqtrCET DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE TO July 25, 2017 SUBJECT REVENUE MEMORANDUM ORDER No. e_A- 2017 All Revenue Officials and Employees Concerned Amendment to Section ll of Revenue Memorandum Order (RMO) No. 45-2000 dated September 18, 2000 and 34-2013 dated August 23,20L3 relative to the Guidelines on Study Leave OBJECTIVES: This Order is issued to: 1. Prescribe the supplemental and/or amended policies and guidelines to facilitate the grant of study leave to BIR personnel pursuant to RMO No. 45-2000 and 34-2013; and 2. Create more dynamic and responsive learning policies. il. POLtCTES Pursuant to Revenue Memorandum Order (RMO) No. 45 - 2000 dated September 18, 2000 and Revenue Memorandum Order (RMO) No.34-2013 dated August 23,2013 re Guidelines and Procedures Governing the Grant of Study Leave for BIR Personnel pursuant to Civil Service Commission Memorandum Circular No. 14, s. L999 is hereby amended to read as follows: (1) The study leave should be in accordance with the provisions of CSC MC No. 14, s.1999... xxx XXX XXX (3) Qualified BIR personnel may avail of the six-month study leave period on a staggered basis; 3.1 Qualified BIR personnel who wish to avail the remaining period of study leave may be allowed provided that the service obligation from the previous grant is already served; 3.2 This amendment covers only study leave grantees whose application and approval start in January 2017 onwards.

III. REPEALING CLAUSE All issuances or portion thereof inconsistent with this Order are hereby repealed or amended accordingly. IV. EFFECTIVITY This Order shall take effect immediately upon approval. -FCAaES^AAR R5. D.UeLAY.^/ ti' Comrnissioner of lnternal Revenue o og 4 gT

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