Implementation of Department of Budget and Management (DBM) National Budget Circular (NBC) No. 548 Dated May 15, 2013 Re: Amended Rules and Regulations on the Grant of Representation and Transportation Allowances (RATA) Effectivity of Which is January 1, 2013

June 6, 2013 BIR MEMORANDUM TO : All Revenue Officials and Employees Concerned SUBJECT : Implementation of Department of Budget and Management (DBM) National Budget Circular (NBC) No. 548 Dated May 15, 2013 Re: Amended Rules and Regulations on the Grant of Representation and Transportation Allowances (RATA) Effectivity of Which is January 1, 2013 Pursuant to NBC No. 548 dated May 15, 2013 of the DBM, RATA are granted to government officials in order to defray representation and transportation expenses while in the actual performance of the duties and responsibilities of their positions . HEcSDa Anent thereto, a rationalized scheme on the grant of RATA based on the number of work days of actual work performance in a month by the officials/employees concerned is prescribed: Number of Workdays of Actual Work Actual RATA for a Month Performance in a Month 1 to 5 25% of the monthly RATA 6 to 11 50% of the monthly RATA 12 to 16 75% of the monthly RATA 17 and more 100% of the monthly RATA In view thereof, the following guidelines shall be followed by those concerned: 1. RATA shall be processed on the fifteenth (15th) day of the following month to give time for the submission on or before the 10th day of each month of each Office the Summary Report of Attendance (SRA) with complete attachment [Daily Time Record (DTR), approved Application for Leave, Mission Orders and other documentary requirements supporting updates made in the system]; 2. Processor of RATA Payroll in National Office and Regional Offices shall determine/validate leave availments of concerned officials/employees to ensure that RATA overpayments incurred in the previous month are properly deducted from RATA of the current month; Processor shall notify the concerned officials/employees of the deductions made; 3. The following shall be attached to the RATA payroll: Two (2) copies of DTR of official/employee certified by Personnel Division/HRMU Heads. EaScHT Certification of the number of workdays rendered for the month of concerned official/employee issued by the Personnel Division/HRMU Heads. For reimbursable RATA , it should be duly supported by receipts or certificate to the effect that the expenses had been incurred in accordance with the purpose for which the allowance is granted (Sec. 286, Article 1, Chapter 5, Volume 1, GAAM). Henceforth, no RATA shall be given to an official/employee whose office has not yet submitted their SRA with complete attachment for the previous month. Thus, advance submission of the DTR alone for RATA purposes shall not be allowed. A subsequent RMO shall be issued regarding this matter. For the information, guidance and strict compliance of all concerned. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue