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Payment of Hazard Duty Pay

Revenue Memorandum Circular No. 43-95 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Dec 5, 1995

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December 5, 1995 REVENUE MEMORANDUM CIRCULAR NO. 43-95 SUBJECT : Payment of Hazard Duty Pay TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all concerned, quoted hereunder is the Joint Civil Service Commission and the Department of Budget and Management Circular Letter No. 1, s. 1995 which was issued by the Secretary of the Department of Budget and Management on October 5, 1995: "APPROVING THE PAYMENT OF HAZARD DUTY PAY All heads of agencies are reminded of the authority granted under Section 38 of the General Appropriations Act for 1995 on the payment of Hazard Duty Pay. National Compensation Circular (NCC) No. 76 issued by the Department of Budget and Management (DBM) provides the guidelines on the grant of the same. NCC 76 likewise delegates the approval of the grant of heads of agencies, in accordance with the rules prescribed therein without need for approval by DBM. All government agencies are enjoined to pay the benefit to all government employees covered by the NCC, especially those whose areas are affected by the flow of lahar and other natural calamities as determined by the Philippine Institute of Volcanology and Seismology and the head of the agency concerned. (SGD.) CORAZON ALMA G. DE LEON (SGD.) SALVADOR M. ENRIQUEZ JR. Chairman Secretary LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue JOINT CIVIL SERVICE COMMISSION and DEPARTMENT OF BUDGET AND MANAGEMENT CIRCULAR LETTER NO. 1. S. 1995 TO : Heads of Departments, Bureaus, Offices, and Agencies of the National Government, Including State Universities and Colleges; Government-Owned and/or Controlled Corporations and Financial Institutions; and All Others Concerned. SUBJECT : Payment of Hazard Duty Pay. All heads of agencies are reminded of the authority granted under Section 38 of the General Appropriations Act for 1995 on the payment of Hazard Duty Pay. National Compensation Circular (NCC) No. 76 issued by the Department of Budget and Management (DBM) provides the guidelines on the grant of the same. NCC 76 likewise delegates the approval of the grant to heads of agencies, in accordance with the rules prescribed therein without need for approval by DBM. All government agencies are enjoined to pay the benefit to all government employees covered by the NCC, especially those whose work areas are affected by the flow of lahar and other natural calamities as determined by the Philippine Institute of Volcanology and Seismology and the head of the agency concerned. CORAZON ALMA G. DE LEON SALVADOR M. ENRIQUEZ, JR. Chairman Secretary October 5, 1995

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