RMO No. 21-2016 — Prescribes the policies, guidelines and procedures on the use of official cellular phones and payment of monthly billings Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City May 10, 2016 REVENUE MEMORANDUM ORDER NO. 21-2016 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. For purposes of this Order, the term cellular phone shall include both the phone itself and the SIM card and can inter-changeably be used with the word "unit". 2. All cellular phone units shall be used primarily for official purposes. 3. 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 j. Other officials/officers identified by the Commissioner whose nature of work requires them to be accessible most of the time 4. No additional account for availment of the plan shall be entertained without prior recommendation from the Deputy Commissioner, Resource Management Group, for approval by the Commissioner. 1

5. In case an official authorized to use cellular phone refuses to accept the same, the Chief, Property Division (PropD)/ Chief, Administrative and Human Resource Management Division (AHRMD) 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. 6. 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 except for Deputy Commissioners, their Chiefs of Staff and Secretaries, where the excess amount may be attributable to official phone calls. The concerned Deputy Commissioner shall certify on whether the phone calls using his/her official cellphone and/or his/her Chief of Staff and Secretary are official in nature. Payment for official calls in excess of the subscription plan shall be chargeable to the BIR funds; while personal calls shall be shouldered by the user. 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. 7. 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 and Human Resource Management Division (AHRMD) 8. In case of transfer of user/assignee to another office within or outside the NO/RO, he/she may continue to use the unit and SIM card originally issued to him/her provided he/she officially notifies the PropD/GSD/AHRMD 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 official cellular phones may be allowed to continue using their units. Otherwise, these units must be surrendered/returned to the PropD/AHRMD. 9. For revenue officials bringing cellular phones issued to them from their previous office to their new assignments, the Chief, AHRMD, is required to monitor the number of cellular phone units in their respective Revenue Regions and return to the Chief, PropD, units in excess of what is authorized to them, if any. 10. In case the new assignment will afford the concerned official with a higher/lower subscription level, he shall be required to return the cellular phone and SIM card previously issued to him to the Chief, PropD/AHRMD, before being issued with the cellular phone and SIM card corresponding to the new subscription level. 2

11. Moreover, a new cellular phone number may be issued by the Telecommunications Provider upon the request of the user/assignee thru the Chief, GSD, and confirmation by the Head Revenue Executive Assistant (HREA) for Administrative Service to the said Provider. The user/assignee requesting for the change of number shall bear whatever cost it may entail. 12. In case of separation from the service of the user/assignee, the cellular phone shall be returned to the Chief, PropD (for NO)/Chief, AHRMD (for RO). No direct transfer from the outgoing to the incoming officer shall be allowed. 13. No clearance (National/Regional) shall be issued to user/assignee with unpaid balance in excess of the monthly subscription plan. 14. The User/Assignee of the cellular phones shall be accountable for its safekeeping and maintenance in good condition. 15. In case of loss of the cellular phones, the user/assignee shall immediately report the matter to the Chief, PropD/GSD for NO and the Chief, AHRMD for RO. The Chief, GSD/AHRMD shall then 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, GSD/AHRMD, 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, PropD in the National Office. He/She shall pay the corresponding amount stated in the Property Acknowledgment Receipt (PAR) and prepare a letter addressed to the Chief, GSD for replacement of the lost SIM card. The user/assignee shall shoulder the appropriate charges for change of number. 16. When as a result of such personnel movement the inventory of cellular phones in the Regional Office exceeds the quantity as per deployment list approved by the CIR, the Chief, AHRMD, shall cause the delivery of the excess cellular phone units to the Chief, PropD for re-issuance to other authorized officials. 17. Officials who were assigned cellular phones but who are subsequently issued Revenue Travel Assignment Order (RTAO) assigning them to a position not authorized to use official cellular phones shall turn-over the said unit to the Chief, PropD (for NO) / Chief, AHRMD (for RO). 18. 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. 19. Issuance of a new cellular phone to a user/assignee may be held in abeyance by the Chief, PropD/AHRMD until his/her unpaid balance has been settled/paid. 3

III. Roles and Responsibilities A. NATIONAL OFFICE 1. Assignee 1.1 Prepare and submit Requisition and Issue Slip (RIS) to the PropD. 1.2 Receive the Official Cellular Phone and return to PropD the signed PAR. 1.3 Pay any excess over the monthly subscription plan directly to the official Telecommunications Provider, and furnish the Chief, GSD a copy of the Official Receipt as proof of payment. 1.4 Return within the one-year-warranty period defective and/or malfunctioning units and/or SIM to the PropD, for appropriate action. 1.5 Report the loss of the cellular phone to the Chief, PropD/Chief, GSD/HREA, Administrative Service and to the nearest office of the official Telecommunications Provider. 1.6 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, PropD in the National Office. 1.7 a. In case of loss of the cellular phone units, pay the corresponding amount stated in the PAR and pay the appropriate charges for change of number to the GSD. b. In case of transfer of user/assignee i. Notify the PropD/GSD, a day before the official date of reporting, of the intent to bring the cellular phone to the new place of assignment ii. Pay all unpaid balance of the subscription plan directly to the official Telecommunications Provider before leaving their former place of assignment and furnish the Chief, GSD a copy of the Official Receipt as proof of payment. c. In case of transfer of user/assignee to a higher or lower position or positions not authorized to use an official cellular phone i. Return the cellular phone together with the SIM card to the PropD ii. Pay all unpaid balance of the account in excess of the subscription plan directly to the official Telecommunications Provider and furnish the Chief, GSD a copy of the Official Receipt as proof of payment. 1.8 In case of separation from the service i. Return the cellular phone together with the SIM Card, to the Chief, PropD ii. Pay all unpaid balance of the account, in excess of the subscription plan directly to the official Telecommunications Provider and furnish the Chief, GSD a copy of the Official Receipt as proof of payment. 4

2. Property Division 2.1 Prepare Property Transfer Report (PTR) for cellular phones to be issued to ROs. 2.2 Receive RIS from Assignee. 2.3 Prepare PAR. 2.4 Issue the Official Cellular Phone to concerned BIR officials together with the PAR for acknowledgement of the Assignee. 2.5 Receive and file duly accomplished PAR. 2.6 Record the accountability of concerned BIR Official upon receipt of duly acknowledged PAR. 2.7 Monitor transfers, retirement and any other form of separation from the service of assignee. 2.8 Notify GSD about the return within the warranty period of defective cellular phone unit and/or SIM card. 2.9 Notify the GSD about the loss of cellular phone unit. 2.10 Receive Affidavit of Loss and/or Police Report, and the duly stamped received written notification to the official Telecommunications Provider. 2.11 Receive excess cellular phones from Regional Offices for reissuance. 2.12 Safekeep returned official cellular phone. 3. General Services Division 3.1 Receive monthly billings from official Telecommunications Provider. 3.2 Check monthly billings against the list of assignees. 3.3 Provide each BIR official with a copy of the monthly billing corresponding to his government issued cellular phone. 3.4 Prepare and forward Disbursement Voucher (DV) together with the monthly billings to the Accounting Division for processing. 3.5 Prepare and sign Memorandum addressed to the Chief, Accounting Division as to the unpaid excess balance, copy furnished the Assignee. 3.6 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. 3.7 Forward DV with complete supporting documents to Accounting Division. 3.8 Prepare and sign check and ACIC (Advice of Checks Issued & Cancelled) and forward to Administrative Service. 3.9 Issue check to official Telecommunications Provider. 3.10 Receive official receipt from official Telecommunications Provider. 3.11 Notify the official Telecommunications Provider about the loss of the cellular phone unit. 3.12 Receive copy of the Affidavit of Loss, Police Report, and the duly stamped received written notification to the official Telecommunications Provider. 3.13 Request for issuance of replacement SIM/number. 3.14 Issue replacement SIM card to the assignee. 3.15 Return within the warranty period defective and/or malfunctioning cellular phone unit and/or SIM to the official Telecommunications Provider for necessary repairs. 5

3.16 Notify the Telecommunications Provider of changes/transfer of assignment of users so that they can effect transfer of the billing address of the concerned account. 4. Accounting Division 4.1 Receive DV with complete supporting documents. 4.2 Process and sign DV. 4.3 Forward DV to Finance Service for approval. 4.4 Receive memorandum from Chief, GSD for any unpaid excess balance. 4.5 Deduct from salary of user/assignee the unpaid excess balance. 4.6 Prepare withholding tax certificate in favor of the official Telecommunications Provider. 5. Finance Service 5.1 Approve DV for payment. 5.2 Forward to COA if claim is subject to pre-audit. 5.3 Forward DV to GSD for check preparation. 6. Administrative Service 6.1 Countersign check. 6.2 Approve ACIC. 6.3 Forward to GSD approved ACIC & countersigned check. 6.4 Notify the official Telecommunications Provider about the loss of the cellular phone. B. REGIONAL OFFICE 1. Assignee 1.1 Prepare and submit Requisition and Issue Slip (RIS) to the AHRMD. 1.2 Receive the Official Cellular Phone and return to AHRMD the signed PAR. 1.3 Pay any excess over the monthly subscription plan directly to the official Telecommunications Provider and furnish the Chief, AHRMD a copy of the Official Receipt as proof of payment. 1.4 Return within the one-year-warranty period defective and/or malfunctioning units to the Chief, AHRMD for appropriate action. 1.5 Report the loss of the cellular phone to the Chief, AHRMD and to the nearest office of the official Telecommunications Provider. 1.6 Submit to the Chief, AHRMD copies of the Affidavit of Loss, Police Report and the duly stamped received written notification to the official Telecommunications Provider, copy furnished the Chief, PropD/GSD in the National Office. 1.7 a. In case of loss of the cellular phone units, pay the corresponding amount stated in the PAR and pay the appropriate charges for the change of number to the GSD/AHRMD. b. In case of transfer of user/assignee i. Notify the GSD thru the AHRMD, a day before the official date of reporting, of the intent to bring the cellular phone to the new place of assignment 6

ii. Pay all unpaid balance of the subscription directly to the official Telecommunications Provider before leaving their former place of assignment and furnish the Chief, AHRMD a copy of the Official Receipt as proof of payment. c. In case of transfer of user/assignee to a higher or lower position or positions not authorized to use an official cellular phone i. Return the cellular phone together with the SIM card to the PropD/AHRMD ii. Pay all unpaid balance of the account in excess of the subscription plan directly to the official Telecommunications Provider and furnish the Chief, AHRMD a copy of the Official Receipt as proof of payment. d. In case of separation from the service i. Return the cellular phone together with the SIM Card, to the Chief, PropD/AHRMD ii. Pay all unpaid balance of the account, in excess of the subscription plan directly to the official Telecommunications Provider and furnish the Chief, AHRMD a copy of the Official Receipt as proof of payment. 2. Administrative and Human Resource Management Division 2.1 Receive PTR from PropD. 2.2 Receive RIS from Assignee. 2.3 Prepare PAR. 2.4 Issue the Official Cellular Phone to concerned BIR officials together with the PAR for acknowledgement of the Assignee. 2.5 Receive and file duly accomplished PAR. 2.6 Record the accountability of concerned BIR official upon receipt of duly acknowledged PAR. 2.7 Monitor transfers, retirement and any other form of separation from the service of assignee. 2.8 Inform PropD of the date of actual reporting of official transferring in/out of the Regional Office who bring with them their official cellular phone unit. 2.9 Receive cellular phone units returned by officials who are separated from the revenue service and/or transferred to higher/lower position or position not authorized to use official cellular phone units. 2.10 Return excess cellular phones to the Chief, PropD. 2.11 Safekeep returned official cellular phone. 2.12 Issue official cellular phone in its custody to officials newly appointed/designated to positions entitled to official cellular phone. 2.13 Inform Chief, PropD or Chief, GSD or the HREA, Administrative Service, in case of loss of unit 2.14 Receive monthly billings from official Telecommunications Provider. 2.15 Check monthly billings against the list of assignees. 2.16 Forward photocopy of monthly billing to concerned officials. 2.17 Prepare and forward Disbursement Voucher (DV) together with the monthly billings to Finance Division for processing. 2.18 Prepare and sign Memorandum addressed to the Chief, Finance Division as to the unpaid excess balance, copy furnished the Assignee. 2.19 Prepare DV for the deductions made by the Finance Division for the 7

unpaid excess balance of the Assignee. 2.20 Forward DV with complete supporting documents to Finance Division for processing. 2.21 Prepare and sign check and ACIC & forward to the Office of the Assistant Regional Director. 2.22 Issue check to official Telecommunications Provider. 2.23 Receive official receipt from official Telecommunications Provider. 2.24 Return within the warranty period defective and/or malfunctioned cellular phone unit and/or SIM to the official Telecommunications Provider for necessary repairs. 2.25 Receive Affidavit of Loss, Police Report, and the duly stamped received written notification to the official Telecommunications Provider. 2.26 Forward copy of the documents identified in Item no. III.B.2.25 to the Chief, GSD. 3. Finance Division 3.1 Receive DV with complete supporting documents. 3.2 Process and sign DV. 3.3 Forward DV to Office of the Assistant Regional Director for approval. 3.4 Receive advice from Chief, GSD/Chief, AHRMD of any unpaid excess balance. 3.5 Deduct from salary of user/assignee the unpaid excess balance. 3.6 Prepare withholding tax certificate in favor of the official Telecommunications Provider. 4. Office of the Asst. Regional Director 4.1 Approve DV for payment. 4.2 Forward to COA if claim is subject to pre-audit. 4.3 Forward DV to AHRMD for check preparation. 4.4 Countersign check 4.5 Approve ACIC. 4.6 Forward to AHRMD approved ACIC & countersigned check. IV. Effectivity This Order shall take effect upon approval. O-3 (Original Signed) KIM S. JACINTO-HENARES FMM ____ Commissioner of Internal Revenue CCK ____ GER ____ 8 MES ____ BUL ____ RBV ____ MPMA ____ GCJ ____