Availment of PAL Passage on Credit Terms

March 30, 1983 REVENUE MEMORANDUM ORDER NO. 12-83 SUBJECT : Availment of PAL Passage on Credit Terms TO : All Internal Revenue Officers and Employees Concerned OBJECTIVE: This Order is issued to ensure Revenue Officers and employees, authorized to travel via PAL, within or outside the country on official time, of getting their plane reservations on the desired date and afford the Bureau better control over expenditures on air travel. POLICIES: Following are the guidelines and procedures for compliance by all concerned: 1. All transactions of the National and Regional Offices involving PAL passage shall be on credit chargeable against the Customer Code Number assigned to the offices concerned. Any exception to this policy may be made only with the Approval of the Commissioner. cd 2. Travel Order Form Order No. 001 shall be prepared in quadruplicate for every purchase of the plane ticket, to be distributed as follows: Original to be presented to PAL for attachment to the charge invoice/bill. Duplicate file copy of PAL Triplicate to be attached to the Certificate of Travel Completed. Quadruplicate file copy of the signing official 3. In no case shall a Travel Order Form No. 001 be issued unless supported by a Revenue Special Order (RSO), or Revenue Travel Assignment Order (RTAO), a subpoena/duly approved letter of authority with an accompanying directive from the Revenue Service Chief/Division Chief concerned, or in case of travel abroad, the approval of the Office of the President. 4. The Revenue Service Chief, Financial and Management, or in her absence, the Assistant Revenue Service Chief for the National Office and the Regional Director, or in their absence, the Assistant Regional Director for the Revenue Region shall sign Travel Order Form No. 001. 5. Travel Order Form No. 001 must be duly certified as to funds availability by the Chief Accountant/Regional Accountant or their designated representative as the case may be. They shall likewise be responsible for numbering and controlling the Travel Form Order No. 001. RESPONSIBILITIES AND PROCEDURES: 1. The officer or employee travelling officially via PAL shall: a) Accomplish Travel Order Form No. 001 in addition to the requirements under RMO 25-81 dated August 27, 1981. b) Prepare the disbursement voucher for the other travelling expenses allowed such as per diems , etc. The usual procedures for processing of vouchers shall be followed. c) Submit Travel Order Form No. 001 to the Chief Accountant/Regional Accountant or their authorized representative for certification of availability of funds and assignment of control numbers. d) Forward the certified Travel Order Form No. 001 to the Revenue Service Chief, Financial and Management/Regional Director or their authorized representative as the case may be for approval. cd e) Present duly approved Travel Order Form No. 001 at Sto. Domingo, Cubao, or Manila Domestic Airport Ticket Offices, if from the National Office, Revenue Regions 3-A, 3-B, 4-A, 4-B, and/or 4-C. For those in the other Regions, the plane ticket may be secured from the PAL office in the region. f) Surrender unused ticket for refund purposes to the Accounting Division or Fiscal Operations Units, as the case may be. g) Present his duly approved Travel Order Form No. 001, with the passport and travel tax exemption certificate, if applicable at the PAL's Government Travel Ticket Office (GTTO) at the 2nd Floor, S&L Office, Roxas Boulevard, Manila, in case of travel abroad. For returning officer, the Revenue Attache Unit shall take charge of the required Travel Order Form No. 001 so that necessary arrangement could be made to ensure that the returning officer will get his plane ticket to the Philippines on time. 2. The Chief, Budget Division/Region Budget Examiner shall: a) Earmark an account corresponding to the estimated expenses on Air Travel per Office/Region every month. b) Prepare Request for Obligation of Allotment (ROA) 3. The Chief Accountant/Regional Accountant shall: a) Certify as to the availability of funds. b) Assign the control number of Form No. 001 and maintain a logbook specifically for the purpose. c) Expedite processing of vouchers covering PAL charges. 4. The Chief, General Services Division/Chief, Administrative Branch shall: a) Receive the charge invoice with copies of duly approved Form No. 001. b) Prepare the disbursement voucher for the above charge. c) Deduct from the total payments the value of credit memos received and attach the original copies of the credit memos to the voucher. d) Pay to PAL within 30 days from the date the bills are received. All transactions emanating from the National Office shall be charged to the National Office Account with PAL while transactions emanating from the Regional Offices are chargeable to the respective Regional Offices Accounts. Accounts of the National Office and Revenue Regions 3-A, 3-B, 4-A, 4-B, and 4-C are to be paid directly to PAL Vernida Office while those of other regions are to be paid to the PAL Office in the region. REPEALING CLAUSE: This Revenue Memorandum Order modifies, amends or revokes portions of RMO No. 29-82 dated August 16, 1982 which are inconsistent with the provisions of this Order. EFFECTIVITY: This Order takes effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner