Guidelines Governing Travel Abroad

March 9, 1988 REVENUE MEMORANDUM CIRCULAR NO. 15-88 SUBJECT : Guidelines Governing Travel Abroad TO : All Revenue Officials and Employees For the guidance of all revenue officials and employees, quoted hereunder are pertinent provisions of Memorandum Circular Nos. 7-84 and 5-85 of the Department of Finance regarding travel abroad. "a) Application for travel abroad of officials and employees shall be carefully screened and only those that are urgent and absolutely necessary shall be recommended. The Certificate of Urgency (Standard Form attached) shall be signed by the Deputy Minister. (For Administration) for the personnel of the Ministry (Proper) and by the Heads of Bureaus and Offices for their respective personnel. Sound judgment and impartiality shall be exercised in the issuance of this Certification. cd "b) Clearance shall be duly signed by the responsible official concerned that the applicant for authority to travel has no pending administrative, criminal or civil case (Memorandum Circular No. 7-84 dated September 4, 1984). "c) The applicant shall submit a sworn statement attested by the recommending official, stating: i) the estimated cost of the trip; ii) how the trip will be financed; iii) if on his own account, the total income of the applicant for the preceding tax year and the amount of income tax paid; iv) if for the account of other person/s, the income earned by such person/s for the preceding tax year and the income tax paid, to include both Philippines and/or foreign income tax; "No application shall be favorably considered if the expenses for such travel shall be borne by a taxpayer whose business is directly or indirectly affected by the official duties and responsibilities of the applicant." (Memorandum Circular No. 5-85 dated April 22, 1985) cd All employees are enjoined to comply strictly with these requirements. (SGD.) BIENVENIDO A. TAN, JR. Commissioner