Amending Revenue Memorandum Order No. 12-78 Prescribing the Maximum Amount of Travelling Expenses and Per Diems Allowable for Officials and Employees of the Bureau of Internal Revenue for Ordinary Travels not Payable under COA General Circular No. 127

February 27, 1980 REVENUE MEMORANDUM ORDER NO. 11-80 SUBJECT : Amending Revenue Memorandum Order No. 12-78 Prescribing the Maximum Amount of Travelling Expenses and Per Diems Allowable for Officials and Employees of the Bureau of Internal Revenue for Ordinary Travels not Payable under COA General Circular No. 127 TO : All Revenue Officials and Employees and Others Concerned In view of the recent increases in the cost of transportation and the price of gasoline rendering the monthly maximum allowance provided for in previous issuances no longer realistic, the following limitations for travelling expenses and per diems are hereby promulgated for the guidance of all concerned: cd i A. Officials and employees in the Central Office shall be allowed the following rates: 1. Revenue Service Chiefs, Assistant Revenue Service Chiefs, and Chiefs and Assistant Chiefs of Divisions while travelling outside Metro Manila shall be allowed actual travelling expenses plus per diems computed in accordance with Commission on Audit General Circular No. 127. 2. For purposes of ordinary travel within the Metro Manila area where BIR officials are given a vehicle for their use, the gasoline spent should not exceed the allowable amount of this Order in the case of gasoline expenses. However, if they are not given a car or vehicle for their own use, they are allowed the transportation allowances at the rates provided for in Letter of Implementation No. 44. 3. Seizure agents and attorneys in the Legal Service and Divisions under it going out to appear in courts or fiscal's offices shall be allowed a maximum of P170.00 a month. cdt 4. Examiners, investigators, inspectors and other fieldmen and revenue personnel performing messenger work regularly shall be allowed a maximum of P120.00 a month. B. Officials and employees in Regional Offices Nos. 4-A and 4-B shall be allowed the following rates: 1. Regional Directors and Assistant Regional Directors shall be allowed the same amount of travelling expenses as in paragraph A-1 above. 2. Chiefs and Assistant Chiefs of Branches and Revenue District Officers shall be allowed a maximum of P160.00 a month. 3. Examiners, investigators, revenue collection agents, seizure agents of collection branches and Revenue District Offices, trial attorneys and legal officers in legal branches in connection with their appearance in courts and in fiscals' offices in Revenue Regions 4-A and 4-B except Cavite, Romblon and Palawan shall be allowed a maximum of P120.00 a month. C. Officials and employees in other regions other than Regional Offices Nos. 4-A and 4-B but including Cavite, Romblon and Palawan: 1. Regional Directors and Assistant Regional Directors shall be allowed the same amount of travelling expenses as in paragraph A-1 above. cd 2. Chiefs and Assistant Chiefs of Branches shall be allowed a maximum amount of P200.00. 3. Revenue District Officers shall be allowed a maximum of P310.00 a month. 4. District Revenue Collection Supervisors shall be allowed a maximum amount of P240.00 a month. 5. Examiners, investigators, inspectors, seizure agents of collection branches, and trial attorneys of legal branches shall be allowed a maximum amount of P170.00 a month. 6. Seizure agents assigned in Collection Branches and Revenue District Offices, attorneys of the Legal Branches, examiners, inspectors and other investigators assigned within a revenue district shall be allowed actual and necessary expenses duly supported by receipts but not to exceed the amount that could be claimed under GAO General Circular No. 127 when travelling outside of their station towns. 7. Collection Agents and cash clerks travelling in their station towns shall be allowed P100.00 for those holding one (1) municipality and P130.00 for those holding two (2) or more municipalities plus actual and necessary expenses when travelling outside of their station town on conference and deposits of collection as evidenced by certificates of appearances. cd i D. Gasoline expenses - Gasoline expenses for all personnel allotted RP vehicles shall be allowed P500.00 a month. On a case-to-case basis the particular official assigned a vehicle may ask for exemption from this limitation subject to the approval of the Commissioner of Internal Revenue. The foregoing limits in the amounts of travelling expenses apply as a general rule to all revenue personnel in their respective areas of assignment. However, exemptions as in the case of the geographically inaccessible municipalities in Surigao del Sur, Tawi-Tawi and other remote areas shall be considered on a case-to-case basis. For this purpose, regional officials shall make proper representations for the grant of bigger transportation expenses with the concurrence of the local or regional auditors. Travel on official business outside of station towns within the regional district may be authorized for payment under COA General Circular No. 127 subject to the availability of funds and the importance and urgency of the travel. Regional Directors should therefore be very discriminate in authorizing these claims considering the limitations of their regional allotments for travelling expense. Officials and employees whose permanent official stations are located within Metro Manila area (the territorial jurisdiction of which includes the cities of Manila, Quezon, Pasay, Caloocan and the municipalities of Makati, Mandaluyong, San Juan, Las Pias, Malabon, Navotas, Pasig, Pateros, Paraaque, Marikina, Muntinlupa and Taguig in the province of Rizal; and the municipality of Valenzuela in the Province of Bulacan) shall not be entitled to the full or fractional per diems under COA General Circular No. 127 but only to reimbursement of actual transportation expenses when travelling within Metro Manila in accordance with COA General Circular No. 76-8 dated March 1, 1976. In order to forestall excessive and/or fictitious claims for travelling expenses, the immediate superiors shall scrutinize the papers submitted to them for certification and see to it that all expenses are reasonable and actually incurred with supporting documents. In case he certifies to something which is discovered as not correct later on, he, together with the claimant concerned shall be administratively dealt with. This Order supersedes all other orders, circulars and memoranda on the same subject and shall take effect on February 1, 1980. (SGD.) EFREN I. PLANA Acting Commissioner