RMO No. 50-2022 — Prescribes the policies, guidelines and procedures governing dropping from the rolls of revenue officials and employees for incurring unauthorized leave of absences Digest | Full Text | Annex A | Annex B | Annex C

REPUBLIC OF THE PHILIPPINES SUREAU OF INTERNAL REVENUE N

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE National Office Building Quezon City RECORDS MGT. DIVISION NOV 14 2U227 2:30 0.0 7

REVENUE MEMORANDUM ORDER NO.50-20.22

Date : October 12, 2022

Subject Policies, Guidelines and Procedures Governing Dropping from the Rolls of Revenue Officials and Employees for Incurring Unauthorized Leave of Absences

To All Revenue Officials and Employees Concerned

dropping from the rolls and to preclude any detriment in the revenue service while This Order is issued to prescribe the policies, guidelines, and procedures on

executing appropriate procedures and due process in its implementation.

of attendance and recommended actions of Bureau officials and employees. This issuance is necessary to ensure stringent observance of timely reporting

I. DEFINITION OF TERMS

the name of the revenue official/employee is removed from the roster of Dropped from the rolls - A non-disciplinary administrative sanction by which

personnei.

2 Absent Without Official Leave (AWOL) - it refers to the status of any

thirty (30) days without approved leave of absence. revenue official/employee who absents himself/herself from work for at least

3 Return to Work Order (RTwO) - a written order directing an

official/employee, who incurred iess than thirty (30) days unauthorized absences, to return back to work.

JI. POLICIES AND GUIDELINES

the foilowing policies and general guidelines are hereby prescribed/reiterated: Civil Service (2017 RACCS) Resolution No. 1701077 dated July 3, 2017, Rule No. 20 - Dropping from the Roils, Section 107, Item A. Absence Without Approved Leave. Pursuant to the Implementation of 2017 Rules on Administrative Cases in the

1. An official or employee who is continuously AWOL for at least thirty (30) working days may be dropped from the rolls without prior notice which shall take effect immediately.

Unauthorized Leave of Absences Policies, Guidelines and Procedures Governing Dropping from The Rolls of Revenue Officials and Employees for Incurring

He/she shall, however, have the right to appeal his/her separation within

sent to his/her last known address. fifteen (15) days from receipt of the notice of separation which must be

2. If the number of unauthorized absences incurred is less than thirty (30)

working days, a written RTWO (Annex "A") shall be served on the official or employee at his/her last known address on record. Failure on his/her part to report to work within the period stated in the order, which shalt not be less than three (3) days, is a valid ground to drop him/her from the rolls.

3. if it is clear under the obtaining circumstances that the official or

employee concerned, has established a scheme to circumvent the rule by incurring substantial absences though less than thirty (30) working days, three (3) times in a semester, such that a pattern is already apparent, dropping from the rofls without notice may likewise be justified.

JII. PROCEDURES AND REQUIREMENTS

For the purpose of establishing due process to each revenue official/employee who incurred continuous unauthorized leave of absences for Iess/more than thirty (30) working days, the following procedural requirements must be prepared and observed in accordance to the afore-quoted provision:

1. All heads of offices/divisions/units/services of this Bureau, shall strictly

implement the afore-quoted provisions of the Csc and report and/or recommend revenue official/employee who has been continuousty absent for the indicated

AAAAUCET TTN 1107 Z 71 A0N V P H G All heads of offices/divisions/units/services shall guarantee that a written RTWO period of time: shall be served to the revenue official/employee who incurred unauthorized leave of absences for less than thirty (30) working days at his/her last known address on record with proof of service.

A Proof of service can be through registered mail, and/or electronic-mail (e-mail) in

US his/her last known e-mail address on records with read receipt function action.

Y The RTWO shall inciude a reminder/warning that failure to report back to work

after thirty (30) working days shall be a ground for dropping from the rolls:

3. Subsequently, in the event that the AWOL revenue official/employee, despite the

issuance of the R7wO, failed to report for work, the head of office/division/unit/service shall submit a report supported by a Certification of Absences (Annex "B") and a certified true copy of Summary Report of Attendance (SRA) to the Chief, Administrative Human Resource Management

National Office; Division (AHRMD) for Regional Offices/ Chief, Personnel Division (PD) for

Policies, Guidelines and Procedures Governing Dropping from The Rolls of Revenue Officials and Employecs for Incurring Unauthorized Leave of Absences

4. For Regional Offices, the Regional Director shali recommend and submit an indorsement letter for dropping from the rolls of the concerned revenue

the appointing authority. On the other hand, for National Office, the head of official/employee addressed to the Commissioner of Internal Revenue (CIR) as

office/division/unit/service shall recommend and submit a report/chronological events addressed to the CIR as the appointing authority, concurred by their respective Assistant Commissioner/Deputy Commissioner along with the other

endorsing the concerned revenue official/employee that will undergo pertinent documentary requirements mentioned in item Ill, no.3 of this section assessment and approval of the CIR before removal from the roster of personnel of this Bureau: and

5. In relation thereto, a copy of the signed Notice of Separation (NOS) (Annex "C")

shall be forwarded to the CSC by the Personnel Division, and to the concerned empioyee, head of office/division/service of the involved revenue official/employee thru registered mail and must be filed on his/her 201 file and be reflected to the separated database for records purposes.

IV: REPEALING CLAUSE

Order are hereby repealed or amended accordingly. All other revenue issuances or portion thereof that are inconsistent with this

V. EFFECTIVITY

This Order shall take effect immediately upon issuance.

0A

P-1 Commissioner of Internal Revenue LILIA CATRIS GUILLERMO 02385

BUREAUOF INTERNAL REVENUE Dnii

RECORDS MGT. DIVISION 9JG 2:30 p.m NOV 1 4 2022

Unuuthorized Leuve of Absences Policies, Guidelines and Procedures Governing Dropping from The Rolls of Revenue Offcials and Employees for Incurring