Interpretation of LSP Provisions on Essential and Lawful Expenses

October 15, 1994 REVENUE MEMORANDUM CIRCULAR NO. 13-94 SUBJECT : Interpretation of LSP Provisions on Essential and Lawful Expenses TO : All Revenue Officials and Employees and Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is Civil Service Commission Memorandum Circular No. 31, s. 1993 dated August 17, 1993. "One of the obligations of the agency head as stated in Memorandum Circular No. 5, s. 1993 is "shoulder other essential and lawful expenses not included in the grant subject to availability of funds." This is in support of the Local Scholarship Program sponsored by the Civil Service Commission. acd The Commission hereby clarifies such provision to be in the form of the following: 1. Cost of transportation from the scholar's official station to the place of school in case the scholar is enrolled in another province or region; 2. Relocation allowance for those scholars studying outside their province or region. Such allowances may be given to grantees under the Local Scholarship Program subject to availability of funds and the usual accounting and auditing rules and regulations. For the information and guidance of all concerned. (Sgd) PATRICIA A. STO. TOMAS Chairman" All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. cd i LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue ANNEX A MC No. 31, s. 1993 MEMORANDUM CIRCULAR Subject : Interpretation of LSP Provision on Essential and Lawful Expenses To : All Heads of Departments and Agencies of the National and Local Governments Including Government-Owned and Controlled Corporations One of the obligations of the agency head as stated in Memorandum Circular No. 5, s. 1993 is "shoulder other essential and lawful expenses not included in the grant subject to availability of funds." This is in support of the Local Scholarship Program sponsored by the Civil Service Commission. aisa dc The Commission hereby clarifies such provision to be in the form of the following: 1. Cost of transportation from the scholar's official station to the place of school in case the scholar is enrolled in another province or region; 2. Relocation allowance for those scholars studying outside their province or region. Such allowances may be given to grantees under the Local Scholarship Program subject to availability of funds and the usual accounting and auditing rules and regulations. casia For the information and guidance of all concerned. PATRICIA A. STO. TOMAS Chairman ANNEX A MC No. 37, s. 1993 MEMORANDUM CIRCULAR Subject : Revision of Appointment Form (CS Form 33) and Personal Data Sheet (CS Form 212) To : All Heads of Department, Bureaus and Agencies of the National and Local Government, including Government Owned and/or Controlled Corporations and State Universities and Colleges The attached revised Appointment Form and Personal Data Sheet have been approved by the Civil Service Commission to be used by all agencies or offices of the government effective January 1, 1994. The date of signing indicated below the signature of the head of the agency or the appointing authority on the appointment form shall be the date of issuance of the appointment, which shall be the reckoning date of the thirty-day mandatory period of submission of the appointment to the CSC. An appointment should not be made effective earlier than the date of signing by the head of the agency or appointing authority. The certification regarding the requirements for the appointment, the evaluation of the Personnel Selection Board, and the information regarding publication of the position, shall be accomplished at the back of the appointment form to avoid submission of separate certifications for these requirements. As a supporting document required in processing appointments, the revised Personal Data Sheet (CS form 212) should be properly accomplished and duly filled by the appointee who is held responsible for all his answers to the items contained therein. Agencies may start using the new forms even prior to January 1, 1994. However, effective January 1, 1994, appointments issued using the old form shall be disapproved, without prejudice to resubmission on the new prescribed form within 15 days from disapproval. PATRICIA A. STO. TOMAS Chairman September 10, 1993.