Full Text of National Budget Circular No. 2009-520, Revised Rates of Representation and Transportation Allowances

May 18, 2009 REVENUE MEMORANDUM CIRCULAR NO. 034-09 SUBJECT : Publishing the Full Text of National Budget Circular No. 2009-520 dated March 27, 2009 by the Secretary of the Department of Budget and Management, Entitled Revised Rates of Representation and Transportation Allowances (RATA) TO : All Internal Revenue Officials, Employees and Others Concerned For the information and guidance of all concerned, quoted hereunder is the full text of National Budget Circular No. 2009-520 dated March 27, 2009 by the Secretary of the Department of Budget and Management: "REPUBLIC OF THE PHILIPPINES Department of Budget and Management Building I, General Solano Street, San Miguel, Manila March 27, 2009 NATIONAL BUDGET CIRCULAR NO. 2009-520 TO : Heads of Departments, Bureaus, Offices and Agencies of the National Government Including State Universities and Colleges (SUCs), Government-Owned or -Controlled Corporations (GOCCs) and Government Financial Institutions (GFIs); and All Others Concerned SUBJECT : Revised Rates of Representation and Transportation Allowances (RATA) 1.0 Purpose This Circular is issued to implement the revised RATA rates authorized under Section 44, General Provisions of R.A. No. 9524, the FY 2009 General Appropriations Act, and to prescribe the funding sources therefor. 2.0 RATA Rates The monthly RATA rates shall be as follows: Monthly Rate For Each Type Officials and Employees of Allowance Department Secretaries and those of P11,000 equivalent ranks Department Undersecretaries and those of 8,700 equivalent ranks Department Assistant Secretaries and those 7,800 of equivalent ranks Bureau Directors, Department Regional 7,000 Directors and those of equivalent ranks Assistant Bureau Directors, Department 6,300 Assistant Regional Directors, Bureau Regional Directors, Department Service Chiefs and those of equivalent ranks Assistant Bureau Regional Directors and 5,500 those of equivalent ranks Chiefs of Division identified as such in the 4,000 Personal Services Itemization and Plantilla of Personnel and those of equivalent ranks 3.0 Funding Sources 3.1 National Government Agencies (NGAs) and SUCs The RATA shall be charged against agency appropriations for the purpose. In case of deficiencies, the same shall be charged against agency savings. 3.2 GOCCs and GFIs 3.2.1 The RATA shall be charged against the respective approved corporate operating budgets. 3.2.2 In case of insufficiency in corporate funds to fully implement the RATA rates, the same may be granted partially at a uniform percentage of the RATA rates for all personnel entitled thereto within the GOCC/GFI. 4.0 Effectivity This Circular shall take effect April 2009. EICSTa (SGD.) ROLANDO G. ANDAYA, JR. Secretary" All concerned are hereby enjoined to be guided accordingly and give this Circular a wide publicity as possible. (SGD.) SIXTO S. ESQUIVIAS IV Commissioner of Internal Revenue