Rendition of Overtime Services with pay

December 17, 1991 REVENUE MEMORANDUM ORDER NO. 03-92 SUBJECT : Rendition of Overtime Services with Pay TO : Assistant Commissioners, Regional Directors, and Others Concerned It has been observed that quite a number of revenue personnel in the different operating units in the National Office and Regional Offices are rendering overtime services without first securing the proper authority and the usual certification of funds availability from the National Office, resulting in the non-payment of the claim to the prejudice of the parties concerned. It was also noted that regular routine works were being done after office hours with overtime compensation, contrary to the guidelines prescribed under National Budget Circular No. 41B of the Office of the President on the rendition of overtime services. To prevent the recurrence of similar incidents and as a measure of fiscal control, effective January 1, 1992, Assistant Commissioners, Regional Directors, Chiefs of Divisions, and others concerned are hereby directed to first secure the proper authorization from Central Office to render overtime work and to strictly observe the provisions of NEC No. 410 which enumerates in particular the specific activities for which overtime services may be authorized. acd This order shall take effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue