Publishing the Full Text of Memorandum Circular No. 26

October 29, 2002 REVENUE MEMORANDUM CIRCULAR NO. 47-02 SUBJECT : Publishing the full text of Memorandum Circular No. 26 of the Office of the President of the Philippines dated September 12, 2002 entitled Guidelines on Foreign Trips Involving Delegations or Groups of Two or More Persons TO : All Internal Revenue Officers, Employees and Others Concerned For the information and guidance of all internal revenue officers, employees and others concerned, quoted hereunder is the full text of Memorandum Circular No. 26 of the Office of the President of the Philippines dated September 12, 2002: "Office of the President of the Philippines Malacaang MEMORANDUM CIRCULAR NO. 26 GUIDELINES ON FOREIGN TRIPS INVOLVING DELEGATIONS OR GROUPS OF TWO OR MORE PERSONS For purposes of compliance with Paragraph 3, Section 8 of Executive Order No. 248, Series of 1995, which requires prior clearance from this Office of foreign trips of delegations or groups of two or more persons regardless of the rank of the participants, these trips must be cleared with this Office under a single proposal. The size of the group or delegation should be minimized and the composition of the group or delegation should be carefully determined to avoid overrepresentation and to preclude the need for amendment after a travel authority is issued. In the case of an inter-agency delegation, the lead or coordinating agency should assume the responsibility of submitting to this Office the travel proposal, with the role/s of each participant clearly defined or delineated. Simultaneous or piecemeal submission of travel proposals to the different layers of authority in this Office is strictly prescribed. This Memorandum Circular takes effect immediately. By authority of the President: (SGD) ALBERTO G. ROMULO Executive Secretary Manila, 12 September, 2002" For your guidance and compliance. (SGD.) ESTELITA C. AGUIRRE Deputy Commissioner Resource Management Group