RMO No. 35-2023 — Prescribes the guidelines and procedures in the payment of individual consumer mobile phone subscription plan pursuant to the approved rationalization of communication expense allocated for BIR Officials Digest | Full Text | Annex A | Memorandum

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE ENTINT US Aw NOV 13 2023

RECORDS MGT. OIVISION October 25, 2023

REVENUE MEMORANDUM ORDER NO. 35 - 20 23

TO ALL BIR OFFICIAL MOBILE PHONE USERS AND OTHERS CONCERNED

SUBJECT CONSUMER MOBILE PHONE SUBSCRIPTION PLAN PURSUANT TO THE APPROVED RATIONALIZATION OF COMMUNICATION EXPENSE ALLOCATED FOR BIR OFFICIALS UPDATED GUIDELINES AND PROCEDURES IN THE PAYMENT OF INDIVIDUAL

RATIONALE:

better connectivity and improved communication for all BIR Official mobile phone users, effective October 1, 2023, the Monthly Individual Consumer Mobile Phone Subscription Plan has been rationalized. communications through conferences, meetings, trainings, seminars, were all conducted via digital platform. Thus, the demand in the internet usage of BIR Officiais considerably increased. To ensure The COVID-19 pandemic significantly impacted the use of mobile data in our Office. Virtual

H OBJECTIVE:

subscription of the BIR Officials in the National and Regional Offices pursuant to the approved Rationalization of Communication Expense Allocated for BIR Officials. This Order is issued to provide guidelines on the monthly payment for the mobile phone

W GUIDELINES:

Effective October 1, 2023, all concerned BIR officials without existing mobile phone subscription plan may apply at any telephone company business center in an amount/plan corresponding to their designation, as follows:

National Office Position Amount

Deputy Commissioner Assistant Commissioner Executive Assistant -- Commissioner's-Office (1) Head Revenue Executive Assistant (HREA) Head -- National Office Data Center (NODC) Head -- Revenue Data Center -- Luzon 2 Division Chief (LTS & LTD) Technical Staff Commissioner's Office (2) Chief of Staff -- Commissioner's Office Secretary -- Commissioner's Office Chief of Staff, Office of the Deputy Commissioner (1 per office) Commissioner Technical Staff -- Office of the Deputy Commissioner 10,000.00 2,500.00 2,000.00 1.800.00 5,000.00 3,500.00 3.500.00 3,500.00 2,500.00 2,500.00 2,000.00 1.800.00 1,800.00

Division Chief 1.800.00 BUREAU OF INTERNAL REVENUE INTERNAL COMMUNICATIONS DIVISION 5 NrYYyy

NOV 13 2023

JCI VLi

Revenue Driver, Commissioner's Office (2) Division Chief (NODC& RDC-Luzon 2) Assistant Division Chief (LTS & LTD) Assistant Division Chief (Non-LT) Assistant Division Chief (NODC & RDC-Luzon 2) Staff, Revenue Accounting Division (2) 1,200.00 1.200.00 1,200.00 1.800.00 500.00 500.00

Division Chief Division Chief (RDC-Luzon 1, Vis & Min) Regional Director Assistant Revenue District Officer Assistant Division Chief (RDC-Luzon 1, Vis & Min) Head -- Revenue Data Center (Luzon 1, Vis & Min) Assistant Regional Director Revenue District Officer Assistant Division Chief Regional Office 1,800.00 1,200.00 1,200.00 2,500.00 2,000.00 2,000.00 1,800.00 1.800.00 1,200.00

2. The concerned BIR Official shall report/update their mobile phone numbers to their respective

purposes. The Chief. AHRMD shall submit the complete listing of officiai mobile phone users in their respective Regional Offices, together with their mobile phone numbers to the Chief, GSD, not later than November 20, 2023. for National Office, not later than November 15, 2023, for proper monitoring and recording Chiefs of AHRMD for the Regional Offices and the Chief, General Services Division (GSD)

3 The official shall personally pay his/her monthly mobile phone bill for reimbursement.

4 The concerned official shall submit a certification (see attached Annex A) that the amount

allocated has been incurred for official purposes, on or before the 5tn day of the following month to the Chief, GSD/AHRMD

5 A Monthly Communication Expense Payroll, Disbursement Voucher and Obligation Request

allocation as shown in the table above, to be credited to the individual Land Bank ATM payrolt payrol account. Only the officials who submitted the certification required will be included in the payroll. Late submission will be included in the succeeding month communication expense Status supported by the said Certification issued by the mobile phone users, shall be prepared by the GSD/AHRMD, the amount of which shail be in accordance with the monthly

ROLES AND RESPONSIBILITIES: A NATIONAL OFFICE

1.3 Forward certified correct copy of Payroll Advice to Personnel Division (PD) in hard and soft copy 1.5Forward signed ORS, DV, Certification (Annex A). Payroll advice and ATM Payroll to Budget 1.8Prepare and sign Summary of LDDAP-ADA Issued and Invalidated ADA Entries (SLIIAE) 1.4 Receive from PD the ATM Payroli (hard and soft copy with USB) on or before the 15th day of the GENERAL SERVICES DIVISION 1.1F 1.9 1.6 1.7 1.2 Release to Administrative Service (SA) signed LDDAP-ADA. SLIIAE with attachments (approved Prepare and sign Obligation Request and Status (ORS), Disbursement Voucher (DV). Received from FS approved List of Due and Demandable Accounts Payable-Advice to Debit Sign ADA portion of LDDAP-ADA (Part II). ORS, DV, Certification (Annex A), Payroll Advice, sealed envelope containing the ATM Payroll in hard and soft copy with USB. Receive Certification (Annex A) from concerned officials. Certification (Annex A) and Payroll Advice, in three (3) copies. with USB on or before the 1oth day of the following month. Account (LDDAP-ADA) with attachments (approved ORS, DV, Certification (Annex A), Payroll Advice, ATM Payroll}. following month Division. 2 RIRFAU OF TNTEPNAL PEVENUE COND jTTTS K 1 13 2023

RECOROS VGIDIVISON NT 2-1.

1.10 Receive from AS approved SLIIAE and attachments 1.11 Transmit to Land Bank of the Philippines (LBP) approved SLItAE, LDDAP-ADA and sealed envelope.

2 2.1Receive ORS, DV, Certification (Annex A). Payroil Advice and ATM Payroll from GSD 2.3Release ORS, DV, Certification (Annex A), Payroll Advice and ATM Payroll to Accounting BUDGET DIVISION (BD) 2.2 Certify availability of allotment (Box B of ORS)) Division.

3 3.5Seal ATM Payroll and prepare and sign Part I (certified correct) of LDDAP-ADA. ACCOUNTING DIVISION (BD) 3.2f 3.6 Release to FS signed LDDAP-ADA together with the attachment. 3.1 3.3 3.4 Receive ORS, DV, Certification (Annex A), Payroll Advice and ATM Payroll from (BD) Receive approved DV, Payroil Advice and ORS and ATM Payroll from FS. Process and sign DV (Box C), Payroll Advice and ATM Payroll. Release signed DV and Payroli Advice together with ORS and ATM Payroll to Finance Service (FS) for approval.

4.4 Receive signed LDDAP-ADA with attachments. FINANCE SERVICE (FS) 4.2 Review and approve claim (Box D of DV), Payroli Advice and ATM Payroll. 4.5 ApproVed LDDAP-ADA (Part I). 4.6 Release to GSD the approved LDDAP-ADA with attachments. 4.3Return to AD for LDDAP-ADA preparation. 4.1 Receive signed ORS, DV, Certification (Annex A), Payroll Advice and ATM Payroll.

5.3Certify correct as to the LBP ATM account number of the BIR Officiats. 5.4Release to GSD the ATM Payroll (hard and soft copy with USB) on or before the 15th day of the PERSONNEL DIVISION (PD) 5.1 5.2 Receive from GSD certified copy of the Payroll Advice (hard and soft copy with USB) on or before the 1oth day of the following month. month. Prepare ATM Payroll (in hard and soft copy with USB).

6. ADMINISTRATIVE SERVICE (AS)

6.2Approved SLHAE 6.3Release approved SLIIAE, LDDAP-ADA and attachments to GSD. 6.1 Receive LDDAP-ADA, SLIIAE and attachments.

B REGIONAL OFFICE 1 ADMINISTRATIVE AND HUMAN RESOURCE MANAGEMENT DIVISION (AHRMD)

1.10 Transmit to Land Bank of the Philippines (LBP) approved SLIIAE, LDDAP-ADA and sealed 1.8 Release to Regional Director (RD) signed LDDAP-ADA, SLIIAE with attachments together with 1.7 1.9 1.1 1.2 1.3 1.4 1.5 1.6 Forward signed ORS, DV, Certification (Annex A), Payroll Advice and ATM Payroll to Finance Prepare and sign Summary of LDDAP-ADA Issued and Invalidated ADA Entries (SLIIAE) Receive from RD approved LDDAP-ADA, SLIIAE and attachments and sealed envelope Prepare and sign Obligation Request and Status (ORS), Disbursement Voucher (DV). Prepare ATM Payroll in hard and soft copy. Received from FD signed List of Due and Demandable Accounts Payable-Advice to Debit Account (LDDAP-ADA) with attachments (approved ORS, DV, Certification (Annex A), Payroll Sign ADA portion of LDDAP-ADA (Part II). Receive Certification (Annex A) from concerned officials envelope. Certification (Annex A) and Payroll Advice, in three (3) copies. Advice, ATM Payroll) the sealed envelope. Division (FD) on or before the 15th day of the following month.

2.3 Process and sign DV (Box C) and Payroll Advice. 2.1Receive ORS, DV, Certification (Annex A), Payroll Advice and ATM Payroll from AHRMD. FINANCE DIVISION (FD) 2.2 2.4 Certify availability of allotment (Box B of ORS). Release signed ORS, DV, Certification (Annex A), Payroll Advice and ATM Payroll to Assistant

2.6Prepare and sign Part 1 (certified correct) of LDDAP-ADA 2.5 2.7 Receive approved DV, Payroll Advice and ORS from Assistant Regional Director Forward LDDAP-ADA together with attachments to AHRMD for preparation of SLIIAE Regional Director

3 BUREAUOFINFPNALHFYENLE F

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RECOFCNT)VEN

3 ASSISTANT REGIONAL DIRECTOR

3.1Receive LDDAP-ADA, SLIIAE and attachments. 3.2 ApproVe LDDAP-ADA (Part 1) and SLIIAE. 3.3 Release approved LDDAP-ADA, SLIIAE and attachments to AHRMD. REGIONAL DIRECTOR 4.1 Receive LDDAP-ADA, SLIIAE and attachments. 4.2 Approve LDDAP-ADA (Part 1) and SLItAE 4.3 Release approved LDDAP-ADA, SLIIAE and attachments to AHRMD.

V REPEALING CLAUSE

2019. Payment of Individual Consumer Mobile Phone Subscription Plan of BiR Officials dated November 4, This order supersedes the Unnumbered Memorandum on Guidelines and Procedures in the

V EFFECTIVITY

This order shall take effective immediately.

issioner of Internal Revenue 027310 JMAGUI, JR.

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BUREAUOF TTT WFte

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. RECORDE MCT.OIVSION