Payment of Extraordinary Expenses

February 4, 1980 REVENUE MEMORANDUM ORDER NO. 06-80 SUBJECT : Payment of Extraordinary Expenses TO : All Revenue Regional Directors and Others Concerned Section 26, General Provisions of Batas Pambansa Blg. 40 authorizes the use of appreciations of the agency concerned for extraordinary and other miscellaneous expenses in an amount not exceeding P2,000 per annum for each Regional Director. Extraordinary and miscellaneous expenses shall include, but not be limited to, expenses incurred for or during meetings, seminars and conferences, official entertainment, public relations, educational, athletic and cultural activities, contributions to civic or charitable institutions, membership fees in government associations, subscription to professional technical journals and informative magazines and materials, and other similar expenses that are not supported by regular allotment. No portion of the amount however shall be used for the creation of positions, not for salaries, wages or allowances. To implement this budgetary provision, a cash disbursement ceiling shall be drawn out of the funds released to the Central Office in favor of each of the Revenue Regional Directors. Expenditures against this fund shall be payable on reimbursement basis in the regional offices concerned upon presentation of receipts together with the voucher claim, duly processed, with the Regional Disbursing Officer. aisa dc Please be guided accordingly. (SGD.) RUBEN B. ANCHETA Acting Commissioner TAN A5239-J1139-A-O