Joint Circular No. 99-4

September 15, 1999 REVENUE MEMORANDUM CIRCULAR NO. 64-99 SUBJECT : Joint Circular No. 99-4 TO : All Revenue Officials and Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is Joint Circular No. 99-4 dated May 4, 1999 of the Department of Budget and Management, National Economic and Development Authority and National Commission on the Role of Filipino Women: "JOINT CIRCULAR NO. 99-4 May 24, 1999 1.0 PURPOSE 1.1 To provide guidelines for the implementation of the General Provisions of the General Appropriations Act (GAA) on GAD related programs/projects/activities; and 1.2 To prescribe the reporting requirements on the implementation of the GAD Plan and Budget. LibLex 2.0 DEFINITION OF TERMS For the purpose of this Circular, the following terms shall be construed to mean, as follows: 2.1 Gender and Development (GAD) Plan a set of programs, projects and activities systematically designed and implemented by the agency over a given period of time to address the gender issues in their respective sectors. The Plan must be consistent with the agency's mission/mandate and objectives and must take its direction from the Philippine Plan for Gender-Responsive Development (PPGD), 1995-2025. 2.2 Philippine Plan for Gender-Responsive Development, 1995-2025 the Philippine Government's perspective framework for pursuing full equality and development for women and men, in compliance with RA 7192, the women in Development and Nation-Building Act and the Constitutional provision on gender equality. 2.3 Input or Start-Up efforts towards starting or facilitating gender mainstreaming in the agency's functions and systems as well as policies and programs. 2.4 Mainstream agency's regular Programs/Projects/Activities (P/P/As) that have been reviewed or new P/P/As that have been designed to address gender issues and concerns. 3.0 GUIDELINES 3.1 Preparation of Agency's GAD Plan 3.1.1 The NCRFW shall provide the necessary technical assistance in the preparation of the agency GAD Plan. 3.1.2 The FY 1999 GAD Plan and Budget shall be submitted to the National Commission on the Role of the Filipino Women (NCRFW), copy furnished the Department of Budget and Management (DBM), on or before June 30, 1999. 3.1.3 For the FY 2000 budget preparation, agencies shall prepare/formulate their GAD Plan for FY 2000-2002 in accordance with NBM No. 88 dated February 24, 1999. 3.1.4 After approval of the Year 2000 GAA and of subsequent years thereafter, agencies shall submit within one (1) month their annual GAD Plan. 3.1.5 All concerned government entities shall submit their GAD Plan and Budget in the formal shown as Annex A to NCRFW for review, copy furnished the DBM. 3.2 Budgetary Requirements of the GAD Plan 3.2.1 The implementation of the P/P/As identified in the agency GAD Plan shall be provided an amount equivalent to the percentage authorized in the Annual Appropriations Act. No additional funds from other sources shall be released to agencies for the purpose. 3.2.2. The evaluation of agencies' utilization of the GAD budget shall be performance-based. 3.3 Reporting and Evaluation 3.3.1 Agencies shall submit on a regular basis the Quarterly Financial and Physical Report of Operations pertaining to the GAD Plan and Budget, format shown as Annexes B and C, respectively, to DBM, copy furnished the NCRFW on the due dates prescribed in National Budget Circular No. 463, dated January 20, 1999. Activities are categorized into input or start-up and mainstream and should be properly identified in the report. 3.3.2 Agencies shall submit annual reports indicating the targets, and the accomplishments for consolidation by NCRFW and submission to Congress. 4.0 EFFECTIVITY 4.1 This Circular shall take effect immediately. (Sgd.) BENJAMIN E. DIOKNO (Sgd.) FELIPE M. MEDALLA Secretary Director-General Department of Budget & National Economic & Dev't Authority Management (Sgd.) AMELOU B. REYES Chairperson National Commission on the Role of Filipino Women " ANNEX A GENDER AND DEVELOPMENT PLAN ANNEX B FINANCIAL REPORT OF OPERATIONS ANNEX C QUARTERLY PHYSICAL REPORT OF OPERATIONS All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue