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Honoraria under the BIR Transformation Program

Revenue Memorandum Order No. 03-97 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Jan 27, 1997

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January 27, 1997 REVENUE MEMORANDUM ORDER NO. 03-97 TO : All Revenue Personnel Concerned SUBJECT : Honoraria under the BIR Transformation Program I. OBJECTIVE This Order prescribes the guidelines for entitlement to honoraria under the BIR Transformation Program in order to standardize the grant of honoraria under SPIRIT, MOST and OPERATIONS. II. CONCEPT OF HONORARIA National Compensation Circular No. 75, dated March 1, 1995, issued by the Department of Budget and Management (DBM) states that honoraria is a form of compensation or reward paid over and above the regular pay in recognition of gratuitous services rendered by government personnel performing or discharging duties in agency activities or special projects in addition to or over and above their regular functions. cdlex III. REQUIREMENTS FOR HONORABLE ENTITLEMENT To be entitled to honoraria, revenue personnel concerned must meet the following requirements: 1. Must be specifically covered by a Revenue Special Order with clear designation or assignment as to task and/or responsibilities in a project under the Transformation Program; and 2. Must be actively involved in the activities as certified by his immediate superior. IV. GUIDELINES IN THE DETERMINATION OF HONORARIA RATES 1. Honoraria rates of personnel assigned in any project under the Transformation Program shall be based on the level of responsibility and the nature of work in the Project. For this purpose, the honoraria rates shall be determined in accordance with National Compensation Circular No. 75 of DBM following the hierarchical levels and the corresponding monthly honoraria prescribed therein, subject to the availability of funds. 2. Regardless of the number of positions held, only one honoraria shall be given, based on the highest position. 3. A standard rate structure shall apply to all project groups as follows: LEVEL POSITION PER DBM POSITION UNDER THE HONORARIA NATIONAL TRANSFORMATION RATE COMPENSATION PROGRAM CIRCULAR NO. 75 I Project Management Project Director P2,500 Committee Chairperson or equivalent/Project Manager/ Director or equivalent II Project Management Assistant Project Director P2,000 Committee Member or equivalent/Asst. Project Manager or Equivalent/ Project Consultant/Researcher/ Expert/Specialist III Technical Staff Team Project Manager P1,600 Leader/Coordinator/Senior Technical Staff/Team Leader IV Technical Staff/Team Asst. Project Manager/ P1,200 Member Project Member V Administrative Staff Secretariat Members/ P800 Administrative and Support Staff V. CLAIM AND PAYMENT OF HONORARIA 1. Claim and payment of honoraria shall be on a monthly basis. 2. The project managers shall be responsible for identifying the members of their respective groups entitled to receive honoraria in a specified month, based on their objective assessment of actual performance. 3. A prescribed format (Annex A Certified List of Personnel entitled to Honoraria) shall be used by the respective Heads in coming up with the monthly listing of their members entitled to honoraria. cdll 4. The list shall be submitted by each project manager to their respective Heads of Secretariat not later than the 5th day of the following month. 5. The request for payment of honoraria, shall be approved by the Coordinator of each project. VI. FUNDING SOURCE Payment of honoraria authorized herein shall be charged against the appropriations for: 1. Foreign Assisted Project (Peso Counterpart) Fund 102 SPIRIT 2. General Fund (Fund 101) MOST and OPERATIONS VII. LIMITATION CLAUSE Project personnel shall not be paid overtime pay from the project from which he is receiving honoraria. He, shall, however, be eligible to collect overtime pay for any authorized overtime services rendered to undertake regular office work in his mother unit. VIII. EFFECTIVITY This Order shall govern the grant of honoraria starting January 1, 1997. Please be guided accordingly. LIWAYWAY VINZONS-CHATO Commissioner Annex A List of BIR Personnel Entitled to Honoraria For the month of ___________, 199_ Project/Committee/Team: _____________________________ Name Project Position R.S.O. No./Date Honoraria 1. __________ __________ __________ 2. __________ __________ __________ 3. __________ __________ __________ 4. __________ __________ __________ 5. __________ __________ __________ I hereby certify the above personnel under my supervision are entitled to honoraria for the month of _____, 199_ based on his/her performance. Signature: Printed Name: (Designation)

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