RMO No. 44-2025 — Guidelines and Procedures in Processing and Payment of Separation and Terminal Leave Benefits (TLB) Claims in the National and Regional Offices Amending Revenue Memorandum Order (RMO) No. 37-2016 and RMO No. 40-2020, as amended by RMO No. 14-2022 Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H

Bune for Natlon-bullding BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City PILIPiNAS BAGONG

OCT 15' 2025

REVENUE MEMORANDUM ORDER NO. 0 4 4 =.2 025

SUBJECt Guidelines and Procedures in Processing and Payment of Separation and Terminal Leave Benefits (TLB) Claims in the National and Regional Offices Amending Revenue Memorandum Order (RMO) No. 37-2016 and RMO No. 40-2020, as amended) by RMO No. 14-2022

TO : All Revenue Officials and Empiovees Concerned

E BACKGROUND

The processing of separation and payment of Terminal Leave Benefits

National Office (NO) particularly in the Personnel Division (PD) and Accounting Division (AD). Even with the creation of the Administrative and Human Resource Management Division (AHRMD) in the Revenue Region, this function (TLB) of all revenue officials and employees has been centralized in the

is still performed by the PD and AD.

it expeditious and responsive to the needs of the stakeholders, specifically the that the processing of separation and payment of TLB be streamlined to make With the growing number of employees in the Bureau, it is imperative

retirees.

decentralized to the Regional Offices (ROs) to ensure a more efficient and of revenue officials and employees of the Regional/District Office will be timely processing of retirement/separation benefits. This will also comply with Republic Act (RA) No. 11032 or the Ease of Doing Business and Efficient Government Service Delivery Act of 2018. In this regard, the processing and payment of separation and TLB claims

OBJECTIVES

This Order is issued to:

BBMINUNT OCT 15 2025 ANTERNAN REVENUN I RN 2 : Prescribe the policies and procedures relative to the prompt processing Achieve uniformity in the documentary requirements as well as accuracy and payment of retirement/separation benefit/TLB claims including the decentralization of the process to the ROs;

3:43P R 3 Define the roles and responsibilities of various offices involved in the in computing TLB; and, processing of separation benefit claims.

I DEFINITION OF TERMS

1. Certificate of Cleared Accountabilities (CcA) -- A document signed by concerned National/Regional/District Offices clearing an employee of any money, property and other accountabilities (Annex A).

2. Letter of Intent (LOl) to Retire/Separate -- A letter written by an official or letter shall contain the following details (Annex B): employee who intends to file for retirement/separation from the BIR. The

2.3 Present Position; 2.1 Employee's Name; 2.4 Present Place of Assignment; 2.5 Mode of Retirement/Separation; 2.6 Effectivity Date of Retirement/Separation; 2.7 Current Mailing Address; 2.2 Date of Birth: 2.8 Email Address; and 2.9 Contact Number/s

3. Notice of Salary Stoppage -- A document issued by the Chief, PD/AHRMD notifying the concerned Regional Director and Head of Office, copy furnished the employee, of the suspension of his/her salary due to retirement/separation (Annex C).

4. Separation from Revenue Service - refers to the termination from

following manner: government service of the revenue official or employee either in the

4.5 Transfer to other government agency/instrumentality; 4.1 Compulsory age of retirement: 4.2 Optional Retirement (64 years old and below); 4.3 Disability Retirement (59 years old and below); 4.4 Filing of Certificate of Candidacy (COC) in local or national elections; 4.6 Resignation; 4.7 Death; 4.8 Termination from the service; or 4.9 Other mode of separation

5. Terminal Leave Benefits (TLB) - The monetary value of earned leave credits of an employee during his/her length of service.

N. COVERAGE

transfer to other government agencies, filing of certificates of candidacy, death and other modes of separation. separated from the revenue service on account of retirement, resignation. This Order covers the processing of claims for benefits of employees

BUREAU OF INTERNAL REVENUE RECEAS MANAGEMENTSIVISION av

Bv admin unit - I DCT 1-5 2025 an ItME: 3:43Pm 2]Page

V GENERAL RULES

1. All applications for retirement/resignation/permit to transfer to other the Commission on Election (COMELEC) shall be submitted personally or through mail or courier service to the PD for NO/ AHRMD for RO government agency, copy of death certificate, copy of the COc filed with employees.

2 Officials and employees who are either compulsorily retiring, resigning,

availing of optional/disability retirement, or applying for transfer to other government agencies/instrumentalities are reguired to submit a written expression of intent using the standard LOI format as prescribed in Annex B to PD for NO and to AHRMD for ROs.

2.1 For compulsory retirement, LOl must be submitted at least one hundred twenty (120) calendar days prior to the actual retirement in accordance with the Civil Service Commission (CsC) Memorandum Circular (MC) No. 07, series of 2013

2.2 For resignation, optional/disability, or transfer to another agency. intended date of separation. the LOi must be submitted at least thirty (30) calendar days prior to the

3. Employees who intend to apply for Disability Retirement must first seek pre-approval from GSIS before filing their application to the BIR.

. Letter/Notice of Death supported by the Death Certificate of an for NO, by the heirs or their authorized representative personally or through mail or courier service to the PD within thirty (30) days from the time of official/employee shall be submitted, duly endorsed by the Regional Director (RD) thru AHRMD for RO/ by the Assistant Commissioner (ACIR) death.

prescribed shall be administratively liable for neglect of duty pursuant to Revised Code of Conduct for Revenue Officials and Employees, Chapter II, Section 12. The responsibie official who fails to notify the PD within the period herein

3.43 r NUNITIME: MIN G OCT 1:5 2025 o S US RFAINTERMeN REVENG BUREAS H T 5. Officials and employees who filed for Certificate of Candidacy (COC) shall 8 6 For the COC filed with the COMELEC and Letter/Notice/Application shall be within two (2) working days from receipt thereof. Compulsory retirees shall secure Revenue District Office (RDO)/RO/NO be considered resigned effective upon application of candidacy. A copy of official/employee duly endorsed by the RD to AHRMD for RO/ by the ACIR to PD for NO. retirement/resignation/permit to transfer to other government agency, copy of the COC filed with COMELEC and Letter/Notice of Death, the concerned ROs shall forward the same to the Chief, PD, duly endorsed by their RDj submitted personally or through mail or courier service by concerned Ahrmd, upon receipt Of the application for

Clearance within six (6) months prior to the date of their separation, 3[P age

however, a Final Clearance shall be secured on the date following the separation.

9. Retirees shall immediately submit the correct and compiete documents (Annex D) required for the processing of their separation benefits (Annex E

10. The processing of clearances of retirees shall be given priority to ensure the immediate release of their retirement benefits claims. In case a retiree has no TL Benefits, ensure that the clearance is done before releasing the GSIS Application.

11.AHRMD shall prepare the Approval/Acceptance of the Application for Retirement/Resignation/Permit to Transfer of RO applicants for Signature of the CIR using the standard format as prescribed in Annex F within five official/employee with the following attachments: (5) days from receipt of the Application from the concerned

11.1 RegionalInvestigationDivision(RID) Clearance 11.3 Individual Performance Commitment and Review Form (IPCR) (for 11.2 Internal Investigation Division (lID) and Personnel Adjudication 11.4Appointment (for transfer requests) Division (PAD) Clearance, if scanned, attach email thread; resignation and transfer to other government office): emplovees) (forRO

12.PD shall prepare the Approval/Acceptance of the Application for Retirement/Resignation/Permit to Transfer for NO applicants for Signature of the CIR using the standard format as prescribed in Annex F within five (5) days from receipt of the Application from the concerned official/employee with the following attachments:

* OMINAT OCT 15 2025 > REREADS RFAINTERNAN REVENG 12.1 Original Internal Investigation Division (IID) and Personnel 12.2 Individual Performance Commitment and Review Form (IPCR) (for 12.3 Appointment (for transfer requests) resignation and transfer to other government office): Adjudication Division (PAD) Clearance;

13. There shall be no withdrawal of LOI to retire/separate once approved and signed by the CIR.

3:43Pm 14. Processing of separation benefit claims (Annex E) shall only commence upon receipt of complete and correct documentary reguirements as (OMB), CSC and Office of the President (OP) for Presidential Appointees. specified in Annex D hereof within the period prescribed herein, exclusive of the period for securing the clearances from the Office of the Ombudsman

Benefit No. of Days To Process

(retirement/resignation/permit to transfer Terminal Leave Benefit (TLB) c of the National Office Clearance (NOC) and Thirty (30) working days from the completion

other government agency/death, filed receipt of complete and correct documentary

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candidacy and other mode of separation) requirements (Annex D), OMB, CSC and OP clearances.

*In case of death, the processing will commence upon receipt of designation of legal

Service/Legal Division. heirs. Kindly refer to the ARTA of Legal

15.The processing of Application for GSis Retirement/ Cash Surrender

Value/Separation Benefit shall commence upon receipt of NO, OMB, CSC and OP clearance as prescribed by Annex D.

16. The Chief. PD/AHRMD and the Chief, AD/Finance Division (FD) in the NO and RO shall ensure that the Certificate of Leave without Pay (LWOP) is

reconciled with the leave cards, and the overpayment of salaries and other benefits due to LWOP must be settled.

17. The PD/AHRMD shall prepare the Obligation Request and Status (ORS)

and Disbursement Voucher (DV) accompanied by the documentary requirements prescribed in Annex D heretofore called the Separation Docket. The Separation Docket shall consist of:

17.1 One (1) folder (labeled as Terminal Leave Folder) containing the

following documents:

17.1.1 17.1.2 All documents prescribed in Annex D ORS and DV

17.2 One (1) folder (labeled as DBM Folder) containing the documents

required by Department of Budget and Management (DBM) to support requests for release of funds (DBM Circular No. 2013-1 dated Apri 12, 2013)

17.3 List of Actual Retirees to be Paid (LARP)

18. The PD/AHRMD shall likewise prepare LARP for non-compulsory retirees.

19. The AD/FD shall check the completeness of the documentary requirements attached to the LARP as prescribed in Annex G, within five (5) working days

upon receipt from PD/AHRMD.

K Should the docket be returned by AD/FD for revisions or adjustments PD/AHRMD shall act on the returned dockets within five (5) working days

TADMIN UNITME: 89Y S0 OCT 1.5 2025 ANTERMENT JREAU 2o. The incumbent head of offices shall be responsible in clearing separated from receipt thereof. personnel who were previously assigned in that office. Separated personnel who were previously assigned in devolved/reclassified offices shall secure their clearance from the office which is currently performing the functions of

3:43 P S HREVE N 21.The their previous/devolved/reclassified office. issuingofficesshallensurethatallaccountabilitiesof

officials/employees securing CcAs have been fully settled and accounted

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for prior to issuance of the certification. In particular, issuing offices shall not provide the CCAs unless all money, property and all other accountabilities have been fully settled, all pending dockets/ records/ documents have been turned over.

22. The Supplemental/Final Clearance (BIR Form No. 0047 / BIR Form No. 0029) shall likewise be secured on the date of retirement notwithstanding

the previous issuance of a National Office Clearance (NOC).

V. PROCEDURES

1. APPLICANT shall:

1.1 Submit Annex B - Letter of Intent (LOI) to Retire/Separate/Transfer to

another Government Agency, with the following attached documents:

1.1.1 For National Office Officials and Employees

: Original IID and PAD Clearance (can be requested via QR Code)

1.1.2 For Regional Office Officials and Employees

Original RID

Scanned IID and PAD Clearance with attached email threads to PD (can be requested via QR Code)

1.1.3 For Deceased

iN T OCT 15 2025 RUREAS PFANTErMeN EVENGI c0 1.1.4 Timeline of submission shall be: : Submit Death Certificate

A : At least one hundred twenty (120) calendar days prior to the effectivity date of compulsory retirement.

3:43pr E S A FY C H At least thirty (30) calendar days prior to the effectivity for those availing other modes of separation.

Applicant's Position 1.1.5 The format and routing of the LOl shall vary depending on the applicant's position as follows: Addressed To Recommending Approval

Revenue Deputy Commissioner Commissioner Of Internal Office of the President Commissioner of Internal I CIR Not Applicable

Assistant Commissioner Assistant (HREA) Cos Official/Employee Head Excise Revenue Tax Area Executive (EXTA) CR CUR CIR Revenue (CIR) CIR Concerned Deputy Commissioner (DCIR) indorsed by Deputy Commissioner Concerned Deputy Commissioner (DCIR) Concerned Assistant Commissioner duly Chief, RDO), duly endorsed by the RD Immediate supervisor " (e.g., Division

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RO Officials (Revenue District and Assistant Division Chiefs) NO Officials (Division Chiefs RO Employee and Assistant Chiefs) NO Employee District Officer, Division Chiefs Officer; AssistantRevenue I CIR CIR CIR CIR HREA duly endorsed by the concerned Concerned Regional Director (RD) Division Chief duly endorsed by "the endorsed by the Regional Director (RD) Assistant Commissioner (ACIR) (ACIR) Chief, Revenue District ` Officer), duly concerned Immediate supervisor Assistant (e.g., Commissioner Division

1.2 Receive the Notice of Salary Stoppage (Annex C) and call-up letter

containing the list of requirements for separation from PD for NO and AHRMD for RO.

1.3 Secure required documents as listed in Annex D pursuant to RMO No.

14-2022 and submit to PD for NO and AHRMD for RO.

1.4 Secure or authorize representative to process CCA/Clearances Form

from Annex A and route the same to concerned offices (RDO, RO & NO)

1.5 Receive signed Approval/Acceptance from PD for NO and AHRMD for

RO.

1.6 Receive copies of signed GSIS Form, NOC and other pertinent

documents for submission/filing to GSIS from PD for NO and AHRMD for RO.

Secure GSIS Clearance and submit the same to PD for NO and AHRMD for RO for TLB Claim.

1.7 Receive/Claim cheque from the General Services Division (GSD) for

National Office or from General Services Section (GSS) of AHRMD for RO once the cheque is signed and available for release. If the payment is through Advice to Debit Account (ADA), then by direct crediting to applicant's Land Bank of the Philippines (LBP) savings account.

2. Regional Office

Y 2.1ADMINISTRATIVE AND HUMAN RESOURCE MANAGEMENT DIVISION (AHRMD) shalI:

". h H OCT 15 2025 e BUREAYS RFANTERMANTREVENG 2.1.1 Identify all compulsory retirees for the succeeding year on or before 10th of January of the current year and submit to PD for inclusion to BP 205.

N UNITIME 2.1.2 Receive and check information required in the LOI with RID, IID

and PAD Clearance of the Retiree. Retain original IID and PAD

3:43Pi e M 2.1.3 Prepare the following: clearance on file to meet audit standards.

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2.1.3.1 Call-up letter/checklist of documentary requirements and notify compulsory retirees six (6) months before the effective date of the retirement;

2.1.3.2 Request letter of Salary Stoppage addressed to PD on or before 10th of the month. Duly signed by Chief, AHRMD for cancellation to GOP, copy furnished the FD.

2.1.3.3 Request for Office of the President (OP) clearance for presidential appointees.

2.1.4 Prepare and endorse the Acceptance/Approval and forward to PD for routing and recording to separated database within two (2) working days from receipt of Loi.

2.1.5 Release Service Record to applicant for clearance purposes.

2.1.6 Receive the signed clearance/CCA (Annex A) forms per RMO Nos. 40-2020 and 14-2022.

2.1.7 Receive notice of Salary Stoppage.

2.1.8 Receive the signed Acceptance/Approval of Separation from NO.

2.1.9 Forward signed Acceptance/Approval of Separation and Notice of

Salary Stoppage to applicant.

2.1.10 Received complete and correct documentary requirements as prescribed by Annex D.

In case of death, request for determination of legal heirs from the Legal Division (LD) and prepare a memorandum to the Finance Division (FD) on who should rightfully claim the benefits of the deceased.

2.1.11 After evaluation, if the documents are complete, prepare an endorsement of the GSIS Application for separation to be signed lacking documents. by the Regional Director. Otherwise, inform the applicant of the

2.1.12 Reconcile the posting of RLC. Ensure that the Certificate of LWOP is reconciled with the leave cards, and the overpayment of salaries and benefits due to LWOP must be settled.

2.1.13 Compute terminal leave benefit.

2.1.14 Prepare and sign the ORS/DV (Annex H) for payment of TLB Claims, forward to FD together with complete and correct documentary requirements for processing.

ECORDS MANAGEMENT JREAL OEINTERNAL REVENU I bIVISION

OCT 1 5 2025 8{Page

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2.1.15 Compile all availments of optional retirement and other modes of

separation, prepare a LARP (Annex G) and forward to FD including vouchers for validation and signature.

2.1.16 Receive signed LARP from RD and forward to BD.

2.2 LEGAL DIVISION shall:

2.2.1 Receive from AHRMD the request for determination of legal heirs together with supporting documents, if any, in case of separation from Revenue Service through death of the revenue official/employee.

2.2.2 Review and evaluate the documents and draft recommendation.

2.2.3 Prepare and sign Affirmation and Designation of Legal Heirs and

transmit the same to AHRMD.

2.3 FINANCE DIVISION shalI:

2.3.1 Receive LARP (Annex G) for validation and route for signature of RD.

2.3.2 Receive the ORS/DV together with the complete supporting documents from AHRMD.

2.3.3 Evaluate the DV as to:

2.3.3.1 Completeness and correctness of the supporting documents based on the checklist of documentary

requirements (ANNEX D) and the accuracy of the amount being claimed based on the attached Records of Leave

reconcile with the computation prepared by the AHRMD. Credits (RLC), certification of LWOP, service record and

2.3.3.2 IF INCOMPLETE ANd/OR INcOrRECT:

MANAGEMENT DIVISIOT fRETFN Return ORS, DV and supporting documents to AHRMD for ES23 18 83 the compliance of the observations/noted deficiencies.

OCT 15 2025 2.3.3.3 IF COMPLETE AND CORRECT:

BY Admin unIt tvtr 3'43 Pm NO. Request for funding (Allotment and Cash Allocation) from

2.3.4 Receive ORS, DV and supporting documents with compliance on observation and proceed to evaluate as in item VI.2.3.3.1.

2.3.5 Receive the Sub-Allotment Advice (SAA) and Notice of Fund Transfer (NFT) from NO.

2.3.6 Certify the availability of allotment (Box B of ORS).

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2.3.7 Post in the index card the TLB claims to avoid double payment.

2.3.8 Certify as to cash availability, completeness of supporting

documents and propriety of the amount claimed (Box C of DV).

2.3.9 Forward ORS, DV (Annex H) and supporting documents to

Assistant Regional Director for approval (Box D of DV).

2.3.10 Receive the paid DVs and supporting documents for recording

in the book of accounts and forward to COA for post audit.

2.4 ASSISTANT REGIONAL DIRECTOR shalI:

2.4.1 Receive the ORS, DV and supporting documents for review and

approval.

2.4.2 Sign Box D of DV and forward the same to GSS for payment

processing.

2.5 GENERAL SERVICES SECTION of AHRMD shaII:

2.5.1 Prepare cheque/ADA to be signed by authorized signatory. For

payments through cheque, once the cheque has been signed, it shall be released by the GSS to the applicant. For payments thru ADA, GSS shall forward the same to LBP for direct crediting of payment to the applicant's account.

2.5.2 GSS shall prepare and submit a quarterly report of TLB claims

received to HRDS and Finance Service (FS) for recording and monitoring.

2.6 REGIONAL DIRECTOR shal1:

2.6.1 Receive the LOI signed by the Head of Office forwarded by the

AHRMD.

2.6.2 Endorse the LOI to PD for processing of approval/acceptance.

2.6.3 Receive LARP from FD and sign request. Endorse LARP to BD

for budget request.

3 National Office

3.1 PERSONNEL DIVISION (Processor) shalI:

3.1.1 For NO, identify all compulsory retirees of the succeeding year

Consolidate the list including the submitted list by AHRMD in the

MANAGEMENT DIVISION ITERNALREVENUE year for budget purposes. BP 205. Submit to BD on or before 20th of January of the current

OCT 1 5 2025

BY admin unit 20c9xj JF. 2:43pm 10[P age

3.1.2 For NO Official/Employee:

3.1.2.1 Received LOI with attached copies of IID and PAD ACIR (national office retirees) for preparation and routing clearance or Notice of Death duly endorsed by concerned of approval/acceptance of separation by the CiR.

3.1.2.2 Prepare the following:

3.1.2.2.1 Call-up requirements for compulsory retirees six (6) months before the effective date of the retirement; and/or letter/checklist of documentary

3.1.2.2.2 Notice of Salary Stoppage and Call-Up letter/checklist of documentary requirements for other modes of separation duly signed by Chief, PD and submit to Payroll Section for cancellation to GOP.

appointees. 3.1.2.2.3 Request OP Clearance for presidential

3.1.2.3 Forward Call-up Letter to the concerned office where the

applicant was assigned.

3.1.2.4 Receive the clearance/CCA (Annex A) forms per RMO Nos. 40-2020 and 14-2022, Notice of Salary Stoppage and Service Record.

3.1.2.5 Upon receipt of the signed Acceptance/Approval of Separation from the ClR, update the database of separated employees and Csc report on separation.

3.1.2.6 Accept only application/claims for TLB supported by complete documents. In the event that incomplete documents had inadvertently been received by PD, a written notification shall be sent to the concerned

employee of the deficient documents within two (2) days from the receipt thereof. Reckoning period for the processing of the separation benefits shall commence upon receipt of the lacking document/s.

3.1.2.7 Reconcile the posting of RLC. Ensure that the Certificate overpayment of salaries and benefits due to LWOP must of LWOP is reconciled with the Ieave cards, and the

be settled.

3.1.2.8 Compute the terminal leave benefit.

RECOROS MANAGEMENT DIVISION UREAU OF INTERNAL REVENU OCT 1 5 2025 e g 3.1.2.9 Prepare and sign the ORS/DV for payment of TLB Claims. documentary requirements for processing. forward to BD together with complete and correct

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3.1.2.10 Compile all availments of optional retirement and other

modes of separation, prepare a LARP (Annex G).

3.1.3 For RO Officials/Employees:

3.1.3.1 Receive Approval/Acceptance from AHRMD for routing

with complete and correct attachments.

3.1.3.2 Route Approval/Acceptance of Separation for signature of

CIR.

3.1.3.3 Receive signed Approval/Acceptance and forward the

Same to AHRMD.

3.1.3.4 Receive NOC with complete attachments from AD and

sign PD portion.

3.1.3.5 Forward NOC to HRDS for signature.

3.1.3.6 Receive signed NOC and release to separated employee/authorized representative or AHrMd

whichever is available, as attachment to GSIS Application to be signed by RD.

3.1.4 For Deceased:

3.1.4.1 Prepare request for determination of legal heirs together

3 HRFAUOE EF MANAGEMEN JNTERNA RETSNII F DIVISION 3.1.4.2 Receive the approved and signed Memorandum. with supporting documents.

OCT 1 5 2025 3.1.4.3 Prepare Memorandum for signature of Assistant Commissioner of Human Resource Development

BY Idmin uNit - TiME: _3:43pm 3.1.4.4 Receive signed Memorandum and attach to TL voucher. Service.

3.2 LEGAL SERVICE shall:

3.2.1 Receive from PD the request for determination of legal heirs

together with supporting documents, if any, in case of separation from Revenue Service through death of the revenue official/employee

3.2.2 Review and evaluate the documents and draft recommendation.

3.2.3 Prepare the Memorandum for the affirmation and designation of

legal heirs for the approval and signature of the Deputy Commissioner of Legal Group.

3.2.4 Once approved and signed, return the Memorandum to the Lega!

Service and transmit the same to the PD.

3.3 BUDGET DIVISION shalI:

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3.3.1 Receive the consolidated BP 205 and submit to Department of Budget and Management for budget proposal.

3.3.2 If funds are available:

3.3.2.1 for RO Official/Employee -- BD shall prepare SAA upon

receipt of request from ROs

3.3.2.2 for NO Official/Employee - BD shall certify the availability

of allotment (Box B of ORS) and forward the ORS, DV and supporting documents to the Accounting Division.

3.3.3 if funds are not available:

3.3.3.1 Prepare request based on the approved LARP for release

of funds and forward the letter request to DBM

3.3.3.2 Receive the Special Allotment Release Order (SARO) thru

DBM's Action Document Release System (ADRS) and:

3.3.4 For RO Official/Employee -- prepare SAA upon receipt of request

from ROs and forward the certified true copy to AD for the preparation of Notice of Transfer of Cash Allocation (NTCA) and Notice of Fund Transfer (NFT).

3.3.5 For NO Official/Employee - certify the availability of allotment (Box B of ORS) and forward the ORS, DV and supporting documents

to the Accounting Division (AD)

3.4 ACCOUNTING DIVISION shalI:

3.4.1 Check the completeness of the documentary requirements attached to the LARP within five (5) working days upon receipt, then sign and return to PD.

3.4.2 For RO Official/Employee:

3.4.2.1 Receive the certified true copy of the SAA from BD.

3.4.2.2 Prepare NTCA and NFT and forward to Finance Service for approval.

3.4.2.3 Forward originally signed copy of NFT to concerned ROs.

3.4.3 For NO Official/Employee:

3.4.3.1 Receive ORS, DV and supporting documents from BD.

3.4.3.2 Pre-audit/process the DV as to completeness and

correctness of supporting documents based on the checklist EAL VTERN - of documentary requirements (Annex D) and propriety of the 1 OCT 1 5 2025 RDS MAnageMENT E RS DvtStoN amount being claimed based on the attached RLc certification of LWOP, service record and reconcile with the computation prepared by the PD.

S admin unit a 3:43 Pm 13[P ag c

3.4.3.3 If incomplete and/or incorrect documents: Return ORs

DV and supporting documents to PD for compliance with the observations/noted discrepancies.

3.4.3.4 If amount claimed improper: Prepare Notice of Obligation

Request and Status Adjustment (NORSA) and forward to BD together with the ORS, DV and supporting documents.

3.4.3.5 if complete and correct documents and amount claimed

proper: Post in the index card the TLB claims to avoid double payment.

3.4.3.6 Receive ORS, DV and supporting documents with

compliance on observations/discrepancies and proceed to process as in item Vl.3.4.3.2.

3.4.3.7 Certify as to cash availability, completeness of supporting

documents and propriety of the amount claimed (Box C of DV 3.4.3.8 Forward ORS, DV and supporting documents to Finance

Service for approval (Box D of DV).

3.4.3.9 Receive the paid DVs and supporting documents for

recording in the book of accounts and forward to COA for post audit.

3.5 FINANCE SERVICE shall:

3.5.1 For RO Official/Employee:

3.5.1.1 Sign the letter request for release of funds and forward to

DBM

3.5.1.2 Approve the SAA

3.5.1.3 Approve the NTCA in the electronic Modified Disbursement

System (eMDS) facility of the LandBank of the Philippines

3.5.1.4 Sign the NTCA and NFT

3.5.2 For NO Official/Employee:

3.5.2.1 Receive ORS, DV and supporting documents from AD.

REAULOEJNTERNALBEVENI APSM NA AGN DIVISION 3.5.2.2 Review the completeness and correctness of supporting mapis documents and the propriety of amount being claimed]

OCT 1 5 2025 3.5.2.3 Approve the DV (Box D of DV)

BY: AdMiN unit -1 1 TiMe: 3:43Pm3.5.2.4 Forward the approved DV together with the ORS and supporting documents to the General Services Division (GSD)

for cheque or ADA preparation.

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3.6 GENERAL SERVICES DIVISION shalI:

3.6.1 Receive the approved ORS and DV with supporting documents

from FS.

3.6.2 Prepare cheque or ADA for payment of terminal leave claims and

forward to Admin Service for signature.

3.6.3 Receive signed cheque or ADA and release to retiree.

3.7 ADMINISTRATIVE SERVICE shail:

3.7.1 Receive prepared cheque or ADA

3.7.2 Sign the cheque or ADA for payment of terminal leave claims.

3.7.3 Return the signed cheque or ADA for release.

Vil. REPEALInG CLAUSE

All issuances inconsistent herewith are hereby repealed or modified accordingly.

V EFFECTIVITY

This Order shall take effect immediately.

Comanss RoMet Dner of Internal JMXGUIaR venue

P-1/macj

ECOROS MANAGFMENT DIVSION REAUOEJNTERNAL RFVENL R

OCT 1 5 2025

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BY ADMIn UNiT - 1 TIME: _3:43 PN

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