Guidelines and Procedures in the Processing and Issuance of Clearances in the National Office and Regional/District Offices

December 2, 2014 REVENUE MEMORANDUM ORDER NO. 009-15 TO : Guidelines and Procedures in the Processing and Issuance of Clearances in the National Office and Regional/District Offices SUBJECT : All Internal Revenue Officials and Employees Concerned I. Background The regular movement of revenue officials and employees, whether by reason of promotion, reassignment, leave of absence, retirement, resignation, death or transfer/secondment to other government agencies/instrumentalities/office within BIR, and other modes of separation, affects the control and accountability of physical properties, official documents and financial assets of the Bureau. In this regard, it is imperative that office clearances be issued to officials and employees for any form of personnel movement to ensure that the concerned Bureau offices are properly notified thereof. Through this, both the BIR Offices and the employees are afforded the opportunity to verify the individual's outstanding accountabilities and for the concerned employees to settle them. II. Objectives This Order is issued to: 1. Prescribe the policies, guidelines and procedures in the processing and issuance of clearances both in the National Office (NO) and the Regional Offices (RO). 2. Define the responsibilities of various Bureau offices involved in the discharge of the functions stated in Section II (1) of this Order. 3. Specify the requirements for the processing of clearances. 4. Address possible causes of delay in the issuance of clearances. 5. Ensure that all accountabilities are properly settled prior to an employee's separation/prolonged authorized absences from the revenue service. III. Coverage This Order shall apply to all employees of the Bureau who are required to secure clearance for various reasons as enumerated herein. IV. Policies 1. All Bureau personnel are required to secure and submit clearances under the following circumstances using the herein prescribed forms: BIR Form to be Accomplished Instances when Clearance is Required NO Employees RO Employees Compulsory/Optional/Disability Retirement No. 0029, 0037 Nos. 0046, 0030, 0029, 0037 Resignation from the revenue service No. 0029, 0037 Nos. 0046, 0030, 0029, 0037 Death No. 0029, 0037 Nos. 0046, 0030, 0029, 0037 Transfer to Another Government Agency/ No. 0029, 0037 Nos. 0046, 0030, Instrumentality/Office within BIR 0029, 0037 Separation from the service by virtue of an No. 0029, 0037 Nos. 0046, 0030, Administrative Decision/Resolution/Order 0029, 0037 Dropped from the Rolls of the Bureau No. 0029, 0037 Nos. 0046, 0030, 0029, 0037 Transfer pursuant to a duly signed Revenue No. 0029, 0037 Nos. 0046, 0030, Travel Assignment Order (RTAO) or Regional 0037 Revenue Travel Assignment Order (RRTAO) or any other official issuance transferring an employee to a new assignment Maternity Leave No. 0029, 0037 Nos. 0046, 0030, 0037 Vacation/Sick Leave: 30 days to less than one (1) year No. 0029, 0037 Nos. 0049 One (1) year or more Nos. 0049, 0029, 0037 Study Leave Grant authorized under Revenue No. 0029, 0037 Nos. 0046, 0030, Memorandum Order (RMO) No. 45-2000 dated 0037 September 18, 2000 Transfer of Excise Tax Area (EXTA) personnel No. 0029, 0037 No. 0030, 0037 from one Region to another Region Special Leave pursuant to Magna Carta for No. 0029, 0037 Nos. 0046, 0030, Women and the provisions for Rehabilitation 0037 Leave (Civil Service Commission [CSC] and Department of Budget and Management [DBM] Joint Circular No. 01, s. 2006) Sabbatical Leave No. 0029, 0037 Nos. 0046, 0030, 0037 2. The concerned Administrative and Human Resource Management Division (AHRMD) shall furnish the NO, Attention: The Chief, Personnel Division, a copy of the Regional Office Clearance of officials/employees with issued RTAO in their jurisdiction, for monitoring purposes, within five (5) working days from receipt thereof. TEAaDC 3. Names of BIR Forms : BIR Form No. Description 29 National Office Clearance Form (Annex A) 30 Regional Office Clearance Form (Annex B) 37 Request for Revocation of Access Form (Annex C) 46 District Office Clearance Form (Annex D) 47 National Office Supplemental/Final Clearance Form (Annex G) 48 National Office Leave of Absence Clearance Form (Annex E) 49 Regional Office Leave of Absence Clearance Form (Annex F) 50 Routing Slip for National Office Clearance (Annex H-1) 50 Routing Slip for Regional Office Clearance (Annex H-2) 50 Routing Slip for National Office Leave Clearance (Annex H-3) 50 Routing Slip for Regional Office Leave Clearance (Annex H-4) 4. A Clearance shall not be signed by the concerned signatories unless all money and property accountabilities have been settled and all pending dockets/records/documents have been turned over. Any signatory who affixes his/her signature to the Clearance despite an employee's outstanding accountabilities and/or without prior turn-over of dockets and records shall be held administratively liable under the provisions of the Revised Code of Conduct of the Bureau. 5. All retirees may secure clearance of their money and property accountabilities six (6) months before their retirement date to give ample time for the preparation of their retirement documents. Accountable officers may be relieved from duties and responsibilities that involve money and property accountabilities six (6) months before their retirement date. In such cases, the Head of Office or Director concerned shall immediately designate a replacement to avoid disruption in the operations of the concerned Bureau office. 6. The processing of clearances of retirees shall be given priority by all concerned Bureau offices to avoid undue delays and ensure the immediate processing of retiree's claims for retirement benefits. 7. Officials/employees who are compulsorily retiring from the revenue service are required to submit a written expression of intent indicating the retirement date and the retirement package he/she intends to avail of at least one hundred twenty (120) days prior to his/her actual retirement date pursuant to CSC Memorandum Circular (MC) No. 07 s. 2013. 8. Officials/employees who are availing of optional/disability retirement, resigning from the revenue service, transferring to other government agency/instrumentality are required to apply for such separation by preparing a Letter/Notice/Application addressed to the Commissioner and submitting the same to the concerned Head of Office thirty (30) days prior to the date of effectivity of separation from the revenue service. 9. An official/employee who has been transferred to a new assignment, shall not be allowed to receive his or her salary unless he/she has secured the required clearances. For EXTA personnel who has been transferred from one RO to another RO the required clearance shall refer to the Regional Office Clearance only. 10. In the event of death of an official/employee, the Head of Office shall immediately inform the Personnel Division/AHRMD of such death. 11. Clearances for employees availing leave of absences shall be filed in accordance with the deadlines herein set forth corresponding to the type of leave: ETIDaH Leave of Absence Deadline of Submission Vacation leave of 30 working 5 days before the effective date of leave days or more Study leave grant 30 working days before the effective date of leave Sick/Rehabilitation leave of within 5 days after date of reporting 30 working days or more Maternity leave within 5 days after date of reporting Magna Carta for Women within 5 days after date of reporting Sabbatical Leave 30 working days before the effective date Secondment 30 working days before the effective date Sick/Rehabilitation Leave of thirty (30) working days or more/Maternity Leave/Magna Carta for women shall be supported by a medical certificate and a certificate to the effect that the employee is fit to work. These two (2) certificates must be validated by a government physician. 12. The Supplemental/Final Clearance (Annex G BIR Form No. 0047) shall likewise be secured on the date of retirement notwithstanding the previous issuance of a National Office Clearance. 13. All Clearance Forms shall be accomplished in five (5) copies. Should any Office through which a Clearance Form shall be routed desire to have a file copy, the same may be photocopied. In no case shall any copy be detached by any Office through which the Clearance Form is routed in order to maintain the mandatory number of five (5) copies for a Clearance Form. 14. SIGNATORIES a. The applicable Clearance Forms (Annexes "A" to "H") shall be signed in no particular order except in the case of the following signatories: Initial signatory Head of Office where the official/employee concerned is currently assigned Third-to-the-last signatory Chief, Accounting Division/Chief, Finance Division Second-to-the-last signatory Chief, Personnel Division/Chief, AHRMD Final signatory ACIR, HRDS/Regional Director/Revenue District Officer b. In case of retiring/resigning/transferring Heads of Offices, the initial signatory shall be his/her Successor/Assistant Head of Office or in the absence thereof, his/her immediate supervisor. V. Guidelines and Procedures A. Turnover of Property/Office Records 1. Any official/employee who is being transferred to a new place of assignment, or who is separated from the revenue service, must turnover all accountable properties/office records including accountable forms in his/her possession to his/her Head of Office within ten (10) working days after the receipt of the Order transferring the employee or not later than the effectivity date of the official's/employee's separation from the revenue service; 2. In case of retiring/resigning/transferring/Heads of Offices, he/she shall turnover all accountable properties (including accountable forms)/office records in his/her possession to his/her Successor/Assistant Head of Office or in the absence thereof, to his/her immediate supervisor. Such turnover shall be witnessed by the Chief, Property Division/AHRMD or his/her representative. 3. Transfer of property from one Accountable Officer to another within the same office shall be effected thru ARE. The duplicate copy of the ARE shall be submitted to the Chief, Property Division for those assigned at NO or the Chief, AHRMD for those assigned at the RO/RDO within five (5) working days after transfer of property. 4. Turnover of property shall be made thru a letter of turnover addressed to the Chief, Property Division at NO or the Chief, AHRMD for those assigned at the RO/RDO. A Receipt for Returned Items (RRI) shall be issued by Property Division/AHRMD to acknowledge actual receipt of the returned items. 5. The turnover of accountable forms by the outgoing accountable officer to his/her Successor/Assistant Head of Office or in the absence thereof, to his/her immediate supervisor shall be effected through the BIR Form No. 2625 Turnover of Accountabilities Form (copy furnished Accountable Forms Division (AFD)/AHRMD/Finance Division (FD). 6. Official service vehicles and mobile phone units shall be turned over to the Chief, Property Division (for those assigned in the NO)/AHRMD (for those assigned in the RO/RDO) in accordance with existing revenue issuances; 7. The Head of Office shall ensure that the accountabilities of a deceased employee are properly turned over and accounted for. B. Processing of Clearance 1. All National/Regional Office Clearances, in case of retirement/death/resignation, shall be submitted to the Personnel Division/AHRMD after the signature of the Head of Office. 2. The Personnel Division/AHRMD shall be in charge of routing the clearances of separated personnel to all the offices concerned by assigning a specific personnel whose primary task is to route and follow-up the clearances. 3. The official/employee transferring to another government agency/office within BIR or with application for leave requiring clearance or his/her duly authorized representative shall route his/her own clearance. ISTCHE 4. A routing slip BIR Form No. 0050 (Annex H-1 to H-4) and BIR Form 0037 shall be attached to the clearance form to monitor the flow of the same. If despite the notice of accountabilities to the retiring/transferring/resigning employee, there still exist money and property accountabilities, it shall be noted in the routing slip and the clearance shall not be signed by the concerned office. 5. Regional Clearance shall be signed by respective RDC while National Office Clearance shall be signed by NMTSD and DWSOD. 6. The clearance shall then be forwarded to the next office. The Offices thru which the clearance is routed shall act on the same within two (2) working days from receipt thereof. 7. The Personnel Division/AHRMD shall inform the concerned employee of his/her remaining accountabilities (Annex I). 8. After the clearance has been fully signed, the Personnel Division/AHRMD shall distribute the copies as specified in this RMO. C. Roles and Responsibilities : 1. Official/Employee required to secure clearance : a. Settle all property, cash and other documentary accountabilities in accordance with existing issuances. b. Turnover/transfer all papers/forms and property accountabilities covered by the inventory list and ARE to the Head of Office/to his/her Successor or Assistant and comply with the following documentary requirements. CAaDSI Documentary Retiring/Resigning/Transferring Employee Requirements Head of Office Other Officials/Employees Inventory List of all Original Successor or Assistant Original Head of Office documents/dockets/ accountable forms Duplicate file copy Duplicate Concerned official/employee Property Division Transfer Original Successor or Assistant Original Successor or ARE for accountable Assistant properties Duplicate Property Division Duplicate Property (NO) or AHRMD (RO) Division (NO) or AHRMD (RO) Triplicate Property Division (if Triplicate Property Division retiree is from RO) (if retiree is from RO) Quadruplicate file Quadruplicate file Turnover Original file Original file Receipt for Returned Items Duplicate Property Division Duplicate Property (NO) AHRMD (RO) Division (NO) AHRMD (RO) Triplicate Property Division (if Triplicate Property retiree is from RO) Division (if retiree is from RO) Turnover of Original AFD (NO); or AHRMD Original AFD (NO); or Accountable Forms (RO), copy furnished AFD AHRMD (RO), copy (Form No. 2625) furnished AFD Duplicate file copy Duplicate Concerned official/employee Triplicate Successor or Assistant Triplicate Successor or Assistant c. Submit a written expression of intent to retire indicating the desired date of retirement and the retirement package he/she intends to avail at least one hundred twenty (120) days prior to his/her actual retirement date. (CSC MC No. 07, s. 2013). d. Submit the documentary requirements listed under Annex I Checklist of Documentary Requirements for Clearance Purposes of this RMO, to the Personnel Division/AHRMD. e. Accomplish the Exit Survey Form and submit to Personnel Division/AHRMD. 2. Head of Office/Successor/Assistant Head of Office a. Receive and verify all papers/forms and property accountabilities covered by the inventory list and ARE/RRI from the retiring/resigning/transferring employee. b. Sign the clearance form after confirmation that the official/employee has no money and property accountabilities as well as pending papers/dockets with the government. 3. Personnel Division a. Prepare a List of Mandatory Retirees (LMR) for the ensuing year covering all Bureau offices at the end of June of each year, and furnish the following offices with a copy thereof: General Services Division (GSD) Property Division Accounting Division (AD) Accountable Forms Division (AFD) Revenue Accounting Division (RAD) Records Management Division (RMD) HADTEC Internal Investigation Division (IID) Personnel Adjudication Division (PAD) Training Delivery Division (TDD) Training Management Division (TMD) Data Warehousing & Systems Operations Division (DWSOD) Administrative & Human Resource Management Division (AHRMD), if employee is assigned at the Region Revenue Data Center (RDC) Head, if employee is assigned at the RDC. b. Receive Letters/Notices of Optional/Disability Retirement or Resignation from the revenue service, Applications for Leave of Absences requiring clearance, Notices of Death, and Requests for Transfer to Other Government Agency/Instrumentality/Office within BIR. c. Send the retiring employee a letter not later than one (1) year prior to the effectivity date of his/her retirement, requiring him/her to submit his/her expression of intent to retire and the necessary requirements at least one hundred (100) days prior to the effectivity date of his/her retirement (CSC MC No. 07, s. 2013). d. Furnish the GSD, Property Division, AD, AFD, RAD, RMD, PAD, TDD, TMD, DWSOD, AHRMD, and RDC with Letter/Notice of Optional/Disability Retirement, Application for Leave requiring clearance, Notice of Death and Request for Transfer to Other Government Agency/Instrumentality/Office within BIR, within three (3) working days from receipt thereof. e. Request clearance, on behalf of deceased/retiring/resigning/transferring to other government agency/instrumentality/office within BIR and deceased employees, from the Office of the Ombudsman (OMB), CSC and Office of the President (OP) for Presidential appointees within one (1) month after the official or employee has submitted his/her written expression of intent to retire/transfer or receipt of Notice of Death. f. Prepare applicable National Office Clearance Form in five (5) copies and attach a Routing Slip Annex H-1 BIR Form No. 0050 for proper monitoring and tracking purposes. g. Assign a specific personnel who shall route and follow up clearances to all concerned Offices. However, to facilitate the processing of clearance, the official/employee transferring to another agency/office within BIR shall have the option to route his/her own clearance or designate authorize representative. h. Sign Clearance Form. i. Distribute duly accomplished Clearance Form signed by all signatories as follows: Original copy Personnel Division Duplicate copy Commission on Audit (COA) as attachment to claim for Terminal Leave Benefit Triplicate copy concerned official/employee Quadruplicate copy Accounting Division Quintuplicate copy Human Resource Development Service (HRDS) 4. Administrative and Human Resource Management Division a. Receive a copy of the List of Mandatory Retirees from Personnel Division; b. Receive Letters/Notices of Optional/Disability Retirement or Resignation from the revenue service, Applications for Leave of Absences requiring clearance, Notices of Death, and Requests for Transfer to Other Government Agency/Instrumentality/Office within BIR from employees of the Regional Offices; SECAHa c. Furnish a copy of the List of Mandatory Retirees, Letters/Notices of Optional/Disability Retirement or Resignation from the revenue service, Applications for Leave of Absences requiring clearance, Notices of Death, and Requests for Transfer to Other Government Agency/Instrumentality/Office within BIR from employees of the Regional Offices to the following Regional Offices: Finance Division (FinD) Collection Division (CollD) Assessment Division (AssD) Special Investigation Division (SID) d. Prepare applicable Regional Office Clearance form in five (5) copies and attach a Routing Slip BIR Form No. 0050 (Annex H-2) to the clearance form for proper monitoring and tracking purposes; e. Assign a specific personnel who shall route and follow up clearances to all concerned Regional offices. However, to facilitate the processing of clearance, the official/employee may prefer to route his/her own clearance; f. Forward to the Personnel Division all requests for NO Clearance, together with the duly signed and duly approved applicable clearances in the Regional and District Offices, and all other documentary requirements; g. Sign the Clearance Form; and h. Distribute the duly signed and approved copies of Regional Clearance as follows: 1. Original copy mandatory attachment to the request for National Office Clearance 2. Duplicate copy AHRMD 3. Triplicate copy concerned official/employee 5. GSD/Property Division/Accounting Division/Accountable Forms Division/Revenue Accounting Division/Records Management Division/Personnel Adjudication Division/Training Delivery Division/Training Management Division-for the National Office/Administrative & Human Resource Management Division/Finance Division/Special Investigation Division/Assessment Division/Collection Division/RDC-for the Regional/District Offices, shall: Upon receipt of the List of Retirees and Letters/Notices of Optional/Disability Retirement or Resignation from the revenue service; Applications for Leave of Absences requiring clearance; Notices of Death, and Requests for Transfer to Other Government Agency/Instrumentality/Office within the BIR: a. Verify the accountabilities of the concerned officials/employees (if any); b. Send letter to the concerned official/employee/legal heir not later than five (5) working days from receipt thereof, requiring him/her to settle his/her outstanding accountabilities, if any; c. Fill-up the Remarks Column of Routing Slip (Annex H-1) indicating the outstanding accountabilities, if any, of concerned official/employee; and d. Sign the Clearance Form. 6. Revenue Data Center/Network Management and Technical Support Division/Data Warehousing and Systems Operations Division TIDaCE Upon receipt of the clearance form with the required attachments: Revenue Data Centers (RDC) : a. Detach the approved Request for Access Revocation (BIR Form 0037) to the clearance form b. Sign the clearance form c. Process the revocation of access Network Management and Technical Support Division (NMTSD) a. Log/list down the name of the personnel being cleared b. Sign the clearance form c. Process the revocation of email, internet and Active Directory Data Warehousing and Systems Operations Division (DWSOD) a. Detach the approved Request for Access Revocation (BIR Form 0037) to the clearance form b. Sign the clearance form c. Process the revocation of access. 7. Human Resource Development Service a. Receive the clearance form from the Personnel Division. b. Sign the clearance form. c. Return the same to the Personnel Division. VI. Repealing Clause All other revenue issuances and/or portion(s) thereof that are inconsistent herewith are hereby revoked and/or amended accordingly. VII. Effectivity This Order shall take effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner Bureau of Internal Revenue ANNEX A BIR Form No. 0029 National Office Clearance Form ANNEX B BIR Form No. 0030 Regional Office Clearance Form ANNEX C BIR Form No. 0037 Request for Revocation of Access ANNEX D BIR Form No. 0046 District Office Clearance Form ANNEX E BIR Form No. 0048 National Office Leave of Absence Clearance Form ANNEX F BIR Form No. 0049 Regional Office Leave of Absence Clearance Form ANNEX G BIR Form No. 0047 National Office Supplemental/Final Clearance Form ANNEX H-1 Routing Slip for National Office Clearance BIR Form No. 0050 ANNEX H-2 Routing Slip for Regional Office Clearance BIR Form No. 0050 ANNEX H-3 Routing Slip for National Office Leave Clearance BIR Form No. 0050 ANNEX H-4 Routing Slip for Regional Office Leave Clearance BIR Form No. 0050 ANNEX I Checklist of Requirements I. Separation A. Compulsory Retirement : 1. Letter of Intent 2. Application for Retirement (GSIS Form) 3. Application for Cash Surrender Value (GSIS Form) 4. Application for Terminal Leave with retiree's signature only cHCaIE 5. Service Record (BIR) 6. Service Record (outside BIR, if any) 7. Regional/District Office Clearance (if assigned in Region/District) 8. National Office Clearance 9. Internal Investigation Division Clearance 10. Ombudsman Clearance 11. Civil Service Commission Clearance/Declaration of Pendency of Cases 12. Clearance from the Office of the President (Presidential appointees Only) 13. Affidavit of retiree that there is no pending criminal investigation or prosecution against him/her (RA 3019) 14. Certificate of last salary received from the Chief, Finance Division (Revenue Region No. ____________) 15. Certificate of leave without pay, if any 16. Certificate of payment of leave without pay, if any 17. Certified true copy of leave card from HRMU (Revenue Region No. ______________) 18. BIR ID/E-card to be surrendered to HRMU if assigned in the Regional Office, Personnel Division if assigned in the National Office 19. Copy of latest appointment 20. Statement of Assets and Liabilities as of the last day of service 21. Exit Questionnaire/Survey Form 22. Marriage Contract from the National Statistics Office (NSO) for change of name of married women 23. Certification from Land Bank of the Philippines, Branch Manager that the retiree is an existing depositor of that bank (optional) 24. Turn-over of money and property accountabilities (needed by Property Division) B. Optional Retirement : 1. Letter of Intent 2. Application for Retirement (GSIS Form) 3. Application for Cash Surrender Value (GSIS Form) 4. Application for Terminal Leave with retiree's signature only 5. Service Record (BIR) 6. Service Record (outside BIR, if any) 7. Regional/District Office Clearance (if assigned in Region/District) 8. National Office Clearance 9. Internal Investigation Division Clearance 10. Ombudsman Clearance 11. Civil Service Commission Clearance/Declaration of Pendency of Cases 12. Clearance from the Office of the President (Presidential appointees Only) 13. Affidavit of retiree that there is no pending criminal investigation or prosecution against him/her (RA 3019) 14. Certificate of last salary received from the Chief, Finance Division (Revenue Region No. ________) 15. Certificate of leave without pay, if any aSEDHC 16. Certificate of payment of leave without pay, if any 17. Certified true copy of leave card from HRMU (Revenue Region No. __________) 18. BIR ID/E-card to be surrendered to HRMU, if assigned in the Regional Office, Personnel Division if assigned in the National Office 19. Copy of latest appointment 20. Statement of Assets and Liabilities as of the last day of service 21. Exit Questionnaire/Survey Form 22. Marriage Contract from the National Statistics Office (NSO) for change of name of married women 23. Certification from Land Bank of the Philippines, Branch Manager that the retiree is an existing depositor of that bank (optional) 24. Turn-over of money and property accountabilities (needed by Property Division) C. Resignation 1. Letter of Intent 2. Application for Separation (GSIS Form) 3. Application for Cash Surrender Value (GSIS Form) 4. Application for Terminal Leave with employees' signature only 5. Service Record (BIR) 6. Service Record (outside BIR, if any) 7. Regional/District Office Clearance (if assigned in Region/District) 8. National Office Clearance 9. Internal Investigation Division Clearance 10. Ombudsman Clearance 11. Civil Service Commission Clearance/Certificate of Pendency of Cases 12. Clearance from the Office of the President (Presidential appointees Only) 13. Affidavit of employee that there is no pending criminal investigation or prosecution against him/her (RA 3019) 14. Certificate of last salary received from the Chief, Finance Division (Revenue Region No. ______) 15. Certificate of leave without pay, if any 16. Certificate of payment of leave without pay, if any 17. Certified true copy of leave card from HRMU (Revenue Region No. _______) 18. BIR ID/E-card to be surrendered to HRMU if assigned in Regional Office, Personnel Division if assigned in the National Office 19. Copy of latest appointment 20. Statement of Assets and Liabilities as of the last day of service 21. Exit Questionnaire/Survey Form 22. Marriage Contract from the NSO for change of name of married women 23. Certification from Land Bank of the Philippines, Branch Manager that the retiree is an existing depositor of that bank (optional) 24. Turn-over of money and property accountabilities (needed by Property Division). D. Transfer to Other Government Agency : 1. Letter request to transfer to other government agency HScCEa 2. Regional/District Office Clearance (if assigned in Region/District) 3. National Office Clearance 4. Internal Investigation Division Clearance 5. Ombudsman Clearance 6. Civil Service Commission Clearance/Certificate of Pendency of Cases 7. Certificate of last salary received 8. Certificate of leave without pay 9. Report for duty in the new agency 10. Copy of appointment from the new agency 11. Exit Questionnaire/Survey Form 12. Statement of Assets and Liabilities as of the last day of service 13. BIR ID/E-card to be surrendered to Personnel Division/HRMU for employees in the National/Regional Offices. E. Disability Retirement 1. Disability retirement letter indorsed by the concerned Regional Director (for Regional Office) or concerned Head of Office (for National Office) 2. National Office Clearance 3. Regional/District Office Clearance (if assigned in Region/District) 4. Internal Investigation Division Clearance 5. Approved application for Sick Leave 6. Medical Certificate 7. Certification of Last Salary received from the Chief, Finance Division/Chief, Accounting Division 8. Certified photocopy of Service Record outside BIR, if any 9. Certified photocopy of Leave Cards 10. Certification of Leave Without Pay (LWOP) 11. Certification of Payment of Salary/PERA Overpayment from Finance Division/Accounting Division (if with LWOP) 12. OMBUDSMAN Clearance 13. Affidavit of Applicant That There Is No Pending Criminal Investigation or Prosecution Against Him/Her (RA 3019) 14. Declaration of Pendency and Non-Pendency of Cases from the Civil Service Commission 15. Clearance from the Office of the President (for Presidential Appointees) 16. Marriage Contract the NSO for change of name of married women 17. Statement of Assets and Liabilities as of the last day of service 18. Certification of existing personal account with Landbank F. Dismissal from Revenue Service/Dropped from the Rolls/Forced Resignation 1. Decision/Court Order/Resolution/Letter Notice of Dropping from the Rolls 2. National Office Clearance 3. Regional/District Office Clearance (if assigned in Region/District) 4. Internal Investigation Division Clearance 5. Certification of Last Salary received from the Chief, Finance Division/Chief, Accounting Division EHSADa 6. Certified photocopy of Service Record outside BIR, if any 7. Certified photocopy of Leave Cards 8. Certification of Leave Without Pay (LWOP) 9. Certification of Payment of Salary/PERA Overpayment from Finance Division/Accounting Division (if with LWOP) 10. OMBUDSMAN Clearance 11. Declaration of Pendency and Non-Pendency of Cases from the Civil Service Commission 12. Clearance from the Office of the President (for Presidential Appointees) Marriage Contract from the National Statistics Office (NSO) for change of name of married women 13. Statement of Assets and Liabilities as of the last day of service 14. Copy of latest Appointment 15. Certification of existing personal account with Landbank G. Death : 1. Application for Survivorship (GSIS Form) 2. Application for Cash Surrender Value (GSIS Form) 3. Application for Terminal Leave with retiree's beneficiary's signature only 4. Service Record (BIR) 5. Service Record (outside BIR, if any) 6. Regional/District Office Clearance (if assigned in Region/District) 7. National Office Clearance 8. Internal Investigation Division Clearance 9. Ombudsman Clearance 10. Clearance from the Office of the President (Presidential appointees Only) 11. Declaration of Pendency and Non-Pendency of Cases from the Civil Service Commission executed by legal heir 12. Birth Certificate of wife (if husband is the deceased employee) from the NSO 13. Certificate of last salary received from the Chief, Finance Division (Revenue Region No. _______) 14. Certificate of leave without pay, if any 15. Certificate of payment of leave without pay, if any 16. BIR ID/E-card to be surrendered to HRMU if assigned in the Regional Office, Personnel Division, if assigned in the National Office 17. Copy of latest appointment 18. Statement of Assets and Liabilities as of the last day of service 19. Marriage Contract the NSO 20. Birth Certificates of children of the deceased from the NSO 21. Marriage Contract of married daughter of the deceased the NSO 22. Turn-over of money and property accountabilities II. Leave of Absence : A. Maternity Leave/Sick Leave of 30 days or more 1. National Office Clearance 2. Regional/District Office Clearance (if assigned in Region/District) ADHaTC 3. Approved Maternity/Sick Leave Application 4. Medical Certificate 5. Report for duty upon employees return to work indorsed by the Head of Office 6. Affidavit from physician that employee is fit to work (if necessary) B. Special Leave (Magna Carta for Women RA 9710/Rehabilitation Leave) 1. National Office Clearance 2. Regional/District Office Clearance (if assigned in Region/District) 3. Approved Sick Leave Application CS Form 6 (Application for leave) shall be accompanied by a medical certificate filled out by proper medical authorities ( e.g., the attending surgeon accompanied by clinical summary reflecting the gynecological disorder which shall be addressed by the said surgery, the duration of the surgery, including the peri-operative period (period of confinement around surgery) as well as the employee's estimated period of recuperation for the same. 4. Medical Certificate 5. Report for duty upon employee's return to work indorsed by the Head of Office C. Vacation Leave (one year or more)/Rehabilitation Leave not to exceed 6 months) 1. National Office Clearance 2. Regional/District Office Clearance (if assigned in Region/District) 3. Approved Vacation Leave Application signed by the Head of Office if leave with/without pay for more than one month 4. Report for duty upon employee's return to work indorsed by the Head of Office (Note: for employees in the Regional Offices VL of 30 days or more but less than one year requires Regional Clearance)