RMO No. 50-2024 — Revised guidelines, policies, and procedures for the grant of Permit for Personal Travel Abroad Digest | Full Text | Annexes

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-building BUREAU QF INTERNAL REVENUE National Office Building Quezon City BAGONG PILIPINAS October 15, 2024

REVENUE MEMORANDUM ORDER NO. 050 -2024

SUBJECT Revised Guidelines, Policies, and Procedures for the Grant of Permit for Personal Travel Abroad (PPTA)

TO All Officials, Employees and Others Concerned r

I.OBJECTIVES This Order is issued to: "DEC 112024 rTVMar W YESO

1. Prescribe standard guidelines, policies and procedures to facilitate the approval of request for Travel Guide."; and, permission to travel abroad for personal purposes by the bureau personnel pursuant to Department Order No. 049-2019 dated July 9, 2019, "Revised Travel Guidelines for Officials and Employees as contained in the Department of Finance (DOF) Official and Employees'

2. Set the requirements, responsibilities and obligations of applicants and offices concerned for the purpose of personal travel abroad.

II. COVERAGE

Permit for Personal Travel Abroad (PPTA). This Order shall apply to all employees of the Bureau who will secure and process request for

III. POLICIES and REQUIREMENTS

1. Application for request for PPTA shall be prepared and filed in accordance with the provisions the Personnel Division (PD). of DOF Department Order No. 049-2019 and subject to the usuai screening and evaluation of

2.The following is the revised checklist of requirements (Annex A) for request for PPTA:

a. Request letter to travel abroad of the concerned official/employee addressed to the of Staff (COS) of the concerned Office/Group in the National Office (NO) (Annex B). Commissioner of Internal Revenue (CIR) duly indorsed by the Regional Director (RD), if applicant is from the Regional Office (RO), or by the Assistant Commissioner (ACIR)/Chief

request for PPTA shall be indorsed by the ACIR-LTS. For revenue employees and officials who are under the Large Taxpayers Service (LTS),

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Ditiman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph

b. Application for Leave (CSC Form No. 6) for the period covered duly signed and approved Revenue Memorandum Order (RMO) No. 4-2021. by the concerned authorities per Annex E -- "Types of Leave and Approving Officer" of

C. Certification of No Pending Administrative Case from the Internal Investigation Division

(HD

print-out of the email response/reply of iID should also be forwarded to PD as additional documentary requirement in the processing of request for PPTA. the request for issuance of the same was made through the digital platform of IID, the If the HID clearance provided by the applicant is not the original copy for reason that

d Certification of No Unliquidated Cash Advance issued by Finance Division for applicants

from the RO or Accounting Division for applicants from the NO.

e. Duly notarized Affidavit of the applicant using the prescribed format (Annex C) stating: I I. The estimated cost of the trip and how will the trip be financed; Item/position, Place of Assignment of the applicant; Duration of travel, destination (city and country) and purpose;

f. if travel is to be financed by own account. Additional requirements if travel is on other person's account: iv. Passport or any proof of financial capacity to support the travel (If to be financed ii. ITR or BIR Form 2316 if availed substituted filing of ITR for the preceding tax year ti.Latest copy of Statement of Assets, Liabilities and Net Worth (SALN) Income Tax Return (ITR) of the applicant for the preceding tax year or BiR form of the person giving support for travel (For Filipino Citizen) or; by non-resident). 2316 if availed was substituted filing of Income Tax Return (ITR)

g. Certification from the Head of Office attesting that the proposed travel will not disrupt normal operations of the office and that the applicant has no urgent pending deliverables

h. List of breakdown of expenses indicating estimated expenses particularly airfare accommodation, estimated pocket money, food expense, tour/rides, souvenirs and others signed by the applicant.

S DEC 11 2024 If applicable, letter under oath explaining the capacity/urgency of the travel for applicants

Who:

Have previous foreign trips for the last six (6) months Have property/ies acquired thru loan financing such as housing loan, etc. which consequently lead to minimal take home pay. Have insufficient/no more leave credits.

fall short of the ten (10) working day tead time requirement. Written justification addressed to the approving authority in case the travel request will Y For Director-level and above, written justification is addressed to the Secretary of For position below Director-level, written justification is addressed to the CIR. Finance

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph

3. Prescriptive period of submission of complete documents to the PD will be as follows:

day to twenty-nine (29) calendar days Request for PPTA of thirty (30) calendar days or more Request for PPTA of one (1) calendar Period of PPTA Prescriptive Period Request must"be submitted and duly Request must be submitted and duly calendar days before the date of travel Complete Documents to PD received by PD not later than thirty (30) calendar days before the date of travel. received by PD not later than forty-five (45) of Submission of

4. Application for PPTA shall be duly indorsed by the ACIR/COS having jurisdiction over the requesting personnel for NO employees or by the RD having jurisdiction over the requesting personnel for RO employees.

5. The PD shall return without action any request with incomplete documentary requirements or non-compliance with the required prescriptive period of submission of request for PPTA.

6. Request for PPTA shall be approved by the following:

Director-level and Above Position Secretary of Finance Approving Authority

Position below Director-level Commissioner of Internal Revenue

1 All request for PPTA for Director-leve Charge (OIC) via Revenue Delegation Authority Order (RDAO -- Annex D-1) to be signed by the CIR nd above must include a designation of an Officer-In-

stating a brief description of the following to be forwarded to the Secretary of Finance for approval (Annex D-2) pursuant to Department Order No. 061.2024 dated July 9, 2024 of the Department of Finance: Furthermore, Director-level and above officials applying for PPTA shall submit a memorandum

a Action Requested b Background

Recommendation C

designation of OIC (Annex D-3) to be signed by the ACIR concerned for NO employees and RD Officers (RDOs) and Assistant Revenue District Officers (ARDOs) in the ROs shall submit a concerned for RO employees. Likewise, Division Chiefs and Assistant Division Chief in the NO and RO and Revenue District

documentary requirements in the request for PPTA. The memo on the designation of OIC should be submitted to PD together with the other

? W

DEC 11 2024

Y:30

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph

S

8. Memorandum for recommendation of approval (Annex E-1) of request for PPTA shall be prepared by the PD as follows:

For employees and officials whose salary grade is 21 and below. by the Deputy Commissioner (DCIR) having Memorandum for recommendation of administrative approval of request for PPTA shall be signed jurisdiction over the

For officials whose salary grade is 22 shall be signed jointly by the DCIR having Memorandum for recommendation of approval of request for PPTA (Annex E-2) requesting personnel addressed to the DCIR of the Resource Management Group (RMG).

and above. requesting personnel and the DCIR- RMG addressed to the CIR. administrative jurisdiction overthe

For officials, whose salary grade is 22 and above, the DCIR having administrative jurisdiction over the requesting personnel shall sign first on the above stated memorandum. After which. the concerned DCiR shall return the travel documents to PD who will forward the same to the DCIR-RMG for signature.

OiC shall sign on the memorandum for recommendation of approval of request for PPTA. In case of unavailability of the concerned DcIR due to leave or official business, the appointed

For employees and officials under ODCIR-RMG, the memorandum of recommendation for request for PPTA shall be signed by the ACIR having the administrative jurisdiction over the requesting personnel.

for PPTA is no longer required. For employees and officials under the Office of the CIR, the memorandum of recommendation

9. Request for changes on the details on the approved PPTA such as date of travel or destination shall not be allowed. Due diligence in applying for request for PPTA should always be exercised.

submission of complete documents (Ref. iII-3 of this issuance). must be done provided that the new duration of travei is still within the prescribed period of For the said instance, request for cancellation of travel and re-application of reguest for PPTA

10. No filing of application for extension of leave of absence shall be granted after the termination of the approved PPTA except on meritorious/emergency cases such as due to illness which requires medical attention.

DEC 11 2024 C application for sick leave of absence. In cases of illness while abroad, a medical certificate from the attending physician validated by the consul of the country where the employee is staying shall be secured in support of the

The CIR has the exclusive authority to approve or disapprove request for PPTA, which authority may be delegated at the discretion of the Commissioner.

BIR National Office Bidg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph

IV. PROCEDURES

1.Request for PPTA

a. Requesting officials and employees shall observe the following:

Secure the complete documentary requirements for PPTA within the prescribed period of submission to the PD, for employees under the NO and the Administrative and Human Resource Management Division (AHRMD) for employees under ROs (Ref. ItI-2, II-3 and III-7 of this issuance).

b. AHRMD shall be responsible of the following:

L Receive the documents pertaining to the request for PPTA.

I Check the validity of the documents submitted if complete and in order and if it is within the prescribed period of submission.

ii. Forward the complete documents to the RD for indorsement.

iv. Forward the duly indorsed request for PPTA together with the complete documentary requirements to PD for processing.

c. PD shall be responsible of the following:

Receive the documents pertaining to the request for PPTA.

I DEC The application shall be evaluated by PD to determine whether the application is in order. Check if the request is duly indorsed, has complete documentary requirements and is

11 202 The PD shall then prepare the following documents for signature of the appropriate within the prescribed period of submission. signatories: b. Request for Travel Authority Form (RTAF) - Annex F Memorandum for Request for Approval of PPTA - Annex E-1 or Annex E-2

Travel Authority - Annex G C

The PD shall facilitate the processing and release of request for PPTA once the Travel Authority has already been approved/signed by the proper approving authority to the requesting personnel or to his/her authorized representative.

2. Request for Cancellation of Approved PPTA

a. Requesting employee and official shall observe the following:

Prepare a letter addressed to the proper approving authority (Ref. IlI-6 of this issuance) citing the reason of the said cancellation.

I Forward the request letter with the copy of the approved PPTA to the concerned ACIR/COS

for indorsement to PD for NO employees and forward to PD for processing.

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 : 8929-7676 Website: www.bir.gov.ph

For RO employees, forward the request letter with the copy of the approved PPTA to AHRMD for indorsement of RD to PD

b. AHRMD shall observe the following:

Shall receive the request letter for cancellation.

i Evaluate if the request for cancellation of travel authority is in order and forward to RD for

indorsement to PD.

C. PD shall observe the following:

Receive the request letter for cancellation.

ti. Evaluate if the request for cancellation of travel authority is in order.

iii. Prepare a letter of cancellation of PPTA (Annex H) to be signed by the DCIR-RMG addressed to the CIR for signature/approval of the request for employees and official whose position is below director-level.

For officials holding director-level and above, indorsement letter of cancellation of PPTA (Annex I) to be signed by the CIR addressed to the approving official in the DOF shall be prepared and to be forwarded to DOF for approval.

iv. Facilitate the release of the signed/approved cancellation of PPTA to the requesting personnel or to his/her authorized representative upon receipt.

V. SANCTIONS

considered as unauthorized leave of absence. existing rules and regulations. Subsequently, all corresponding absences incurred shall be Travel abroad without the requisite authority shall be subject to disciplinary actions under

VI. EFFECTIVITY

RMO are hereby deemed repealed and/or modified accordingly. All memoranda, orders, circulars and other related issuances which are inconsistent with this

This Memorandum takes effect immediately.

Or Sioner of Internal Revenue MAgu.J

P.1 DEC 1i 2024

8:So

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph