Fixing the Maximum Amount of Traveling 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. 88 as Amended by GAO General Circular No. 88-A

September 28, 1964 REVENUE MEMORANDUM CIRCULAR NO. 45-64 TO : All Revenue Operations Heads, Regional Directors, Chiefs of Divisions, Fieldmen and Other Concerned SUBJECT : Fixing the Maximum Amount of Traveling 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. 88 as Amended by GAO General Circular No. 88-A To implement Executive Order No. 72 dated March 4, 1964, prescribing economy measures in the operation of the National Government particularly sub-paragraph I thereof which pertains to ordinary claims for traveling expenses the following limitations are hereby prescribed for the information and guidance of everyone concerned: cdta I. Fieldmen in the National Office shall be allowed the following rates: 1. Department heads, Assistant Department heads and Chiefs of Divisions shall be allowed actual traveling expenses plus per diems computed in accordance with Section 7-1 (17) and (18) of C.A. 246 if the amount claimed is not under GAO General Circular No. 88 as amended. 2. Assistant Chiefs of Divisions shall be allowed a maximum of P90.00 a month. 3. Gasoline expenses for all personnel using RP vehicles shall be allowed a maximum of P90.00 a month. 4. Examiners, investigators, inspectors, and all others in the following divisions shall be allowed a maximum of P50.00 a month. Investigation Division Tobacco & Miscellaneous Tax Div. Alcohol Tax Division Specific Tax Enforcement Division Internal Security Division Inspection Division International Operations Staff Withholding Tax Division Litigation Division Narcotics & Drugs Division II. Fieldmen in Regional District Nos. 4, 5 and 6 shall be allowed the following rates: 1. Regional and Assistant Regional Directors same as (paragraph I-1 above) 2. Chiefs of Branches shall be allowed a maximum of P70.00 a month 3. Examiners and investigators assigned in the inspection districts of Pasay City, Quezon City and Caloocan City shall be allowed a maximum of P30.00 a month. 4. Examiners, investigators, seizure agents of the collection branches, tax census examiners, zone inspectors in the Tobacco and Alcohol Tax Branch, Trial Attorneys or Legal Officers of the Legal and Litigation Branch, Collection Agents directly remitting collections to the National Treasury and fieldmen in the Inspection District of Pasig, all of Regional District No. 4, shall be allowed a maximum of P50.00, a month. cdti 5. Examiners, investigators and revenue collectors for the Inspection District of South Manila, except Mindoro Occidental and Palawan which are subject to paragraph III below shall be allowed a maximum of P18.00 a month. 6. Examiners, investigators and revenue collectors for the Inspection District of Sampaloc, Tondo, and Santa Cruz shall be allowed a maximum of P15.00 a month. 7. Trial Attorneys and Legal Officers of the Legal and Litigation Branch, Revenue Inspectors for North and South Manila assigned to more than one factory, except those in Mindoro and Palawan are allowed a maximum of P25.00 a month. 8. Gasoline allowance for personnel using RP vehicles shall be subject to the above rates. III. Fieldmen in the Regional Offices, inspection districts, and Collection Agents and Clerks, except fieldmen in Regional District Nos. 4, 5 and 6 shall be allowed the following rates: 1. Regional and Assistant Regional Directors same as in (paragraph I-1 above) 2. Chiefs of Branches, Chief Revenue Officers, and Regional Supervisors on collections same as in paragraph I-2 above. 3. Examiners, investigators and inspectors assigned in more than one factory or establishment located in different municipalities, administrative assistants (collection), and Trial Attorneys or Legal Officers shall be allowed a maximum of P80.00 a month. 4. Collection Agents and Cash Clerks traveling within station towns shall be allowed P15.00 and P5.00 additional if they travel outside of their station towns with the approval of their CRO's evidenced by certificates of appearance; and if they are acting as Collection Agent in two or more municipalities, an additional traveling allowance of P0.60 per day shall be allowed not to exceed P12.00 per month. 5. Gasoline allowance for personnel using RP vehicles shall be subject to the above rates. The rates fixed above for each category of fieldmen were arrived at after taking into consideration the trend of expenditures from last year's control. Another factor that was considered was the division of Manila into two regions, and their further sub-division into several inspection districts; and the division of the Inspection District of Quezon City into Pasay City, Pasig, Caloocan City and Quezon City, one of the objective of which is to minimize expenses of fieldmen in their travel. The above regulations are designed to meet the limits of our current appropriations. All orders, circulars and memoranda or portions thereof inconsistent herewith are hereby amended or revoked accordingly. aisadc This circular shall take effect immediately. (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue