Amending Revenue Memorandum Circular No. 45-64 dated September 28, 1964 fixing the maximum amount of travelling expenses and per diems allowable for officials and employees of the Bureau of Internal Revenue for ordinary travels not payable under GAO General Circular No. 127 (amending General Circular No. 88 as amended by GAO General Circular No. 88-A)

January 7, 1974 REVENUE MEMORANDUM CIRCULAR NO. 01-74 SUBJECT : Amending Revenue Memorandum Circular No. 45-64 dated September 28, 1964 fixing the maximum amount of travelling expenses and per diems allowable for officials and employees of the Bureau of Internal Revenue for ordinary travels not payable under GAO General Circular No. 127 (amending General Circular No. 88 as amended by GAO General Circular No. 88-A) TO : All Revenue Operations Heads, Regional Directors, Chiefs of Divisions, Revenue District Officers, Fieldmen and others concerned In view of the increases in the cost of transportation and the price of gasoline, rendering the maximum allowance provided for in Revenue Memorandum Circular No. 45-64, dated September 28, 1964 no longer realistic, the said Memorandum Circular is hereby amended as follows: A. Officials and employees in the National Office shall be allowed the following rates: 1. Revenue Operations Heads, Assistant Revenue Operations Heads, Chiefs and Assistant Chiefs of Divisions shall be allowed actual travelling expenses plus per diems computed in accordance with GAO General Circular No. 127, if the same had not been previously advanced. 2. Examiners, investigators, inspectors, seizure agents and all other fieldmen and attorneys in the Legal Department and divisions under it going out to appear in courts or fiscals' offices shall be allowed a maximum of P60.00 a month. B. Officials and employees in Regional Offices Nos. 6, 7 & 8 shall be allowed the following rates: 1. Regional and Assistant Regional Directors shall be allowed the same amount of travelling expenses as in paragraph A(1) above. 2. Chiefs and Assistant Chiefs of branches shall be allowed a maximum amount of P90.00 a month. 3. Examiners and investigators assigned in the Revenue Districts of Revenue Region No. 6 shall be allowed a maximum of P50.00 a month. 4. Seizure agents of collection branches, trial attorneys and legal officers in Legal Branches in connection with their appearance in courts and in fiscals' offices, collection agents directly remitting collections to the National Treasury shall be allowed a maximum of P80.00 a month. 5. Examiners and revenue collectors for the Revenue Districts in North and South Manila except Mindoro Occidental and Palawan shall be allowed a maximum of P25.00 a month. 6. Fieldmen of Mindoro Occidental and Palawan shall be allowed travelling expenses and per diems in accordance with paragraph C(3) below. C. Officials and employees in other regions other than Regional Offices Nos. 6, 7 & 8 shall be allowed the following rates: 1. Regional and Assistant Regional Directors shall be allowed the same amount of travelling expenses as in paragraph A(1) above. 2. Chiefs and Assistants Chiefs of branches, Revenue District Officers and Regional Supervisors of Collection Branches shall be allowed the same travelling expenses as in paragraph A(2) above. 3. Examiners, investigators and inspectors, Administrative Assistants, Seizure Agents, and Trial Attorneys of Legal Branches shall be allowed a maximum of P100 a month. 4. Collection Agents and Cash Clerks travelling in their station towns shall be allowed P30.00 and actual expenses if they travel outside of their station towns for the deposit of their collections or with the prior approval of their Revenue District Officers as evidenced by their certificates of appearance. Travel by jet plane shall be allowed. D. Gasoline Expenses Gasoline expenses for all personnel using RP vehicles shall be allowed a maximum of P150.00 a month but in no case shall the gasoline consumption per vehicle exceed 200 liters a month, subject to adjustment depending upon further increases in the price of gasoline. All orders, circulars and memoranda or portions thereof inconsistent hereof are hereby amended or revoked accordingly. This circular shall take effect on January 1, 1974. cdta MISAEL P. VERA Commissioner of Internal Revenue