Amendment to RMO No. 40-2020 re: Revised Guidelines and Procedures in the Processing of Clearances in the National Office and Regional/District Offices

October 25, 2021 REVENUE MEMORANDUM ORDER NO. 14-2022 TO : All Revenue Officials and Employees Concerned SUBJECT : Amendment to Revenue Memorandum Order No. 40-2020 re: Revised Guidelines and Procedures in the Processing of Clearances in the National Office and Regional/District Offices I. BACKGROUND Revenue Memorandum Order (RMO) No. 40-2020 was issued in order to fast track the issuance of clearances to employees who will retire/separate from the service or ordered transferred to another BIR office. However, upon consultation with various offices of the National Office, it was determined that there was a need to amend portions of Part IV and V of the said memorandum in order to provide a uniform letter format for requesting Certificate of Cleared Accountabilities (CCA) from concerned offices as well as provide additional policies, guidelines and procedures to resolve issues that affects the processing of clearance. II. OBJECTIVES This order aims to: 1. Amend Part IV and V of RMO No. 40-2020 which shall include additional policies, guidelines and procedures in the issuance of CCA to expedite the processing of National Office Clearances for purposes of separation/retirement or transfer to other BIR Offices. 2. Provide an updated checklist of requirements on clearance for purposes of retirement/separation/transfer to other government or transfer to other BIR offices and checklist of requirements for CCA issuance of various offices in the BIR-National Office (Annex J). 3. Provide a checklist for offices tasked to issue CCA for purposes of final/supplemental clearance (Annex K). III. AMENDMENT 1. The following provisions of RMO No. 40-2020 is hereby amended to read as follows: IV. POLICIES xxx xxx xxx 12. The following shall be the issuing offices of the CCAs which will serve as attachments to the Clearance: National Office Clearance (Form 0029/0048/0047) Regional Office Clearance (Form 0030/0049) District Office Clearance Form (Form 0046) Accountable Forms Division Assessment Division Administrative Section General Services Division Collection Division Assessment Section Property Division Legal Division Client Support Section Revenue Accounting Division Regional Investigation Division Collection Section Internal Investigation Division* Regional Cooperative (if applicable) Compliance Section Personnel Adjudication Division* Data Warehousing and Systems Operations Division (DWSOD)** Network Management and Technical Support Division (NMTSD)** Records Management Division** Training Delivery Division** Training Management Division** BIR MPC** BIREA/BIRMAG** BIRSALA** * Except for BIR Form 0047 Final Clearance Form ** For BIR Form 0029 only Note: Revenue Data Centers (RDC) will no longer issue CCA for Regional Office employees. All CCA signifying revocation for system access will be issued by the NMTSD and DWSOD of the National Office. xxx xxx xxx 19. The Personnel Division (PD) shall provide service records and assignment history, if applicable, of retired/separated employees or those ordered to transfer to other BIR offices via Revenue Travel Assignment Order (RTAO) to the Revenue Accounting Division (RAD), for those with collection items, and Accountable Forms Division (AFD), for those in charge of Accountable Forms, for the purpose of verifying accountabilities. 20. The PD shall furnish the Network Management and Technical Support Division (NMTSD)/Data Warehousing and System Operations Division (DWSOD) with a monthly list of separated employees for revocation of system access. 21. Retired/separated employees and those transferred to another BIR office shall use the prescribed request letter for issuance of CCA (Annex L) and authorization letter (Annex M), if an authorized representative will claim the CCA. 22. Assistant Chiefs of the aforementioned issuing offices of CCA may affix their signature on the CCA of National/Regional/District Clearances in behalf of the Division Chief if the latter is not physically present in the Office. V. GUIDELINES AND PROCEDURES A. TURNOVER OF PROPERTY/OFFICE RECORDS xxx xxx xxx 8. Retirees shall ensure the proper turnover of all property and money accountabilities to their Chief of Office/Section Chief prior to the effective date of their retirement. Likewise, employees transferring to another BIR office shall ensure proper turnover of their accountabilities before the date of their transfer. 9. The head of office shall be responsible in monitoring the proper turnover of accountabilities of retiring/transferring employees under their jurisdiction. 10. It shall be the duty of the Administrative Officers (AO) of each office to submit the turnover of property and money accountabilities of retirees to the concerned National or Regional Office divisions for their information. 11. All concerned offices shall ensure that its records are updated upon receipt of the turnover of accountabilities to avoid delays in the issuance of CCA of retirees/transferring employees. B. PROCESSING OF CLEARANCE xxx xxx xxx 6. The issuing offices of CCAs, to which the request was filed, shall inform the concerned official/employee thru a written communication of his/her remaining accountabilities thus the non-issuance of certification within 3 days from receipt of the request. 7. Retired or transferring employees from the National Office shall accomplish Form 0044 on the revocation of system access signed by his/her Head of Office and submit the same to the NMTSD/DWSOD for issuance of CCA. 8. Retired or transferring employees from the Regional Office shall submit a duly accomplished Form 0044 signed by his/her Head of Office to the Revenue Data Centers (RDC) for validation and revocation of system access. After validation and revocation of the RDC, a copy of Form 0044 shall be submitted to the NMTSD and DWSOD for issuance of CCA. 9. The NMTSD/DWSOD shall ensure that system access of employees has been revoked before issuing CCA. Any issues regarding the revocation of access of Regional Office Employees shall be coordinated by the NMTSD/DWSOD to the concern RDC for resolution. 10. The Personnel Divisions/AHRMD shall maintain copies of the employee clearance for reference purposes. C. ROLES AND RESPONSIBILITIES xxx xxx xxx 2. Head of Office/Successor/Assistant Head of Office a. Receive and verify all papers/forms and property accountabilities covered by the inventory list and ARE/RRI from the retiring/resigning/transferring employee. b. Ensure and monitor the proper turnover of property and money accountabilities of retiring employees under his/her jurisdiction to their replacement officers. c. Sign the clearance form after confirmation that the official/employee has no money and property accountabilities as well as pending papers/dockets with the government. xxx xxx xxx 6. Network Management and Technical Support Division/Data Warehousing and Systems Operations Division/Revenue Data Center: Upon receipt of the Request for Issuance of CCA and BIR Form 0044: Revenue Data Centers (RDC) a. Review the submitted approved Request for Access Revocation (BIR Form 0044) b. Validation of Revocation of Access Network Management and Technical Support Division (NMTSD) a. Log/list down the name of the personnel being cleared b. Issue Certificate of Cleared Accountability (CCA) c. Process the revocation of email, internet and Active Directory Data Warehousing and Systems Operations Division (DWSOD) a. Detach the approved Request for Access Revocation (BIR Form 0044) to the clearance form b. Issue Certificate of Cleared Accountability c. Process the revocation of system access xxx xxx xxx IV. EFFECTIVITY This order shall take effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX J Checklist of Requirements I. Requirements for National Office Clearance and Terminal Leave Benefits A. Compulsory Retirement 1. Letter of Intent to Retire indorsed by the concerned Regional Director (for Regional/District Office employees) or concerned Head of Office (for National Office employees) 2. Approval of Retirement from the Commissioner of Internal Revenue 3. Application for Retirement/Separation/Life Insurance Benefits (GSIS Form) 4. Application for Terminal Leave with retiree's signature only 5. Service Record (BIR) 6. Service Record (outside BIR, if any) 7. Certificate of transferred leave credits from another government agency issued within 1 year after the reporting for duty of the employee (for employees that transferred to the BIR from another government agency) 8. Regional/District Office Clearances (for Regional/District Office employees) 9. National Office Clearance 10. Certificate of Cleared Accountabilities (CCA) issued by the National, Regional and District Offices 11. Clearance from the Office of the President (for presidential appointees) 12. Ombudsman Clearance 13. Revocation of System Access form 14. Affidavit of retiree that there is no pending criminal investigation or prosecution against him/her (RA 3019) 15. Certificate of last salary received issued by the Chief, Finance Division (For Regional/District Office employees) 16. Certificate of leave without pay issued by the Chief, Administrative & Human Resource Management Division (AHRMD), if any (for Regional/District Office employees) 17. Computation of Money value of leave without pay issued by the Chief, Finance Division, if any (for Regional/District Office employees) 18. Certificate of payment of leave without pay issued by the Chief, Finance Division, if any (for Regional/District Office employees) 19. Certified true copy of leave cards from the AHRMD 20. BIR ID/E-card to be surrendered to AHRMD if assigned in the Regional Office, Personnel Division if assigned in the National Office 21. Copy of latest appointment 22. Statement of Assets and Liabilities as of the last day of service 23. Exit Questionnaire/Survey Form (to be submitted to Personnel Division for National Office employees and AHRMD for Regional Office employees) 24. Marriage Contract from Philippine Statistics Authority (PSA) for change of name for married women 25. Certification from Land Bank of the Philippines (LBP), Branch Manager that the retiree is an existing depositor of that bank 26. Letter from retiree stating that his/her terminal leave benefits, if any, shall be deposited to his/her Land Bank Account or a check shall be issued to him/her 27. GSIS Clearance (to be provided by the GSIS upon grant of retirement benefits of employee) B. Optional Retirement 1. Letter of Intent to Retire indorsed by the concerned Regional Director (for Regional/District Office employees) or concerned Head of Office (for National Office employees) 2. Approval of Retirement from the Commissioner of Internal Revenue 3. Application for Retirement/Separation/Life Insurance Benefits (GSIS Form) 4. Application for Terminal Leave with retiree's signature only 5. Service Record (BIR) 6. Service Record (outside BIR, if any) 7. Certificate of transferred leave credits from another government agency issued within 1 year after the reporting for duty of the employee (for employees that transferred to the BIR from another government agency) 8. Regional/District Office Clearance (if assigned in Regional/District Office) 9. National Office Clearance 10. Certificate of Cleared Accountabilities (CCA) issued by the National, Regional and District Offices 11. Clearance from the Office of the President (for presidential appointees) 12. Ombudsman Clearance 13. Revocation of System Access form 14. Affidavit of retiree that there is no pending criminal investigation or prosecution against him/her (RA 3019) 15. Certificate of last salary received issued by the Chief, Finance Division (For Regional/District Office employees) 16. Certificate of leave without pay issued by the Chief, AHRMD, if any (for Regional/District Office employees) 17. Certificate of payment of leave without pay issued by the Chief, Finance Division, if any (for Regional/District Office employees) 18. Computation of Money value of leave without pay issued by the Chief, Finance Division, if any (for Regional/District Office employees) 19. Certified true copy of leave cards from the AHRMD 20. BIR ID/E-card to be surrendered to AHRMD if assigned in the Regional Office, Personnel Division if assigned in the National Office 21. Copy of latest appointment 22. Statement of Assets and Liabilities as of the last day of service 23. Exit Questionnaire/Survey Form 24. Marriage Contract from PSA for change of name for married women 25. Certification from LBP, Branch Manager that the retiree is an existing depositor of that bank 26. Letter from retiree stating that his/her terminal leave benefits, if any, shall be deposited to his/her Land Bank Account or a check shall be issued to him/her. 27. GSIS Clearance (to be provided by the GSIS upon grant of retirement benefits of employee) C. Resignation 1. Letter of Intent to resign indorsed by the concerned Regional Director (for Regional/District Office employees) or concerned Head of Office (for National Office employees) 2. Acceptance of Resignation from the Commissioner of Internal Revenue 3. Application for Retirement/Separation/Life Insurance Benefits (GSIS Form) 4. Application for Terminal Leave with retiree's signature only 5. Service Record (BIR) 6. Service Record (outside BIR, if any) 7. Certificate of transferred leave credits from another government agency issued within 1 year after the reporting for duty of the employee (for employees that transferred to the BIR from another government agency) 8. Regional/District Office Clearance (if assigned in Regional/District Office) 9. National Office Clearance 10. Certificate of Cleared Accountabilities (CCA) issued by the National, Regional and District Offices 11. Clearance from the Office of the President (for presidential appointees) 12. Civil Service Commission (CSC) Clearance 13. Ombudsman Clearance 14. Revocation of System Access form 15. Affidavit of retiree that there is no pending criminal investigation or prosecution against him/her (RA 3019) 16. Certificate of last salary received issued by the Chief, Finance Division (For Regional/District Office employees) 17. Certificate of leave without pay issued by the Chief, AHRMD, if any (for Regional/District Office employees) 18. Certificate of payment of leave without pay issued by the Chief, Finance Division, if any (for Regional/District Office employees) 19. Computation of Money value of leave without pay issued by the Chief, Finance Division, if any (for Regional/District Office employees) 20. Certified true copy of leave cards from the AHRMD 21. BIR ID/E-card to be surrendered to AHRMD if assigned in the Regional Office, Personnel Division if assigned in the National Office 22. Copy of latest appointment 23. Statement of Assets and Liabilities as of the last day of service 24. Exit Questionnaire/Survey Form 25. Marriage Contract from PSA for change of name for married women 26. Certification from LBP, Branch Manager that the retiree is an existing depositor of that bank 27. Letter from retiree stating that his/her terminal leave benefits, if any, shall be deposited to his/her Land Bank Account or a check shall be issued to him/her. 28. GSIS Clearance (to be provided by the GSIS upon grant of separation benefits of employee) D. Transfer to other Government Agency 1. Letter request to transfer to other government agency indorsed by the concerned Regional Director (for Regional/District Office employees) or concerned Head of Office (for National Office employees) 2. Approval of transfer to other government agency from the Commissioner of Internal Revenue 3. Regional/District Office Clearance (if assigned in Region/District Office) 4. National Office Clearance 5. Certificate of Cleared Accountabilities (CCA) issued by the National, Regional and District Offices 6. Clearance from the Office of the President (for Presidential Appointees) 7. Service Record (BIR) 8. Ombudsman Clearance 9. CSC Clearance 10. Revocation of System Access form 11. Certificate of last salary received issued by the Chief, Finance Division (For Regional/District Office employees) 12. Certificate of leave without pay issued by the Chief, AHRMD, if any (for Regional/District Office employees) 13. Certificate of payment of leave without pay issued by the Chief, Finance Division, if any (for Regional/District Office employees) 14. Computation of Money value of leave without pay issued by the Chief, Finance Division, if any (for Regional/District Office employees) 15. Certified true copy of leave cards from the AHRMD 16. Copy of appointment from the new agency 17. Report for duty in the new agency 18. Exit Questionnaire/Survey Form 19. Statement of Assets and Liabilities as of the last day of service 20. BIR ID/E-card to be surrendered to Personnel Division/HRMU for employees in the National/Regional Office. E. Disability Retirement 1. Letter of Intent to Retire indorsed by the concerned Regional Director (for Regional/District Office employees) or concerned Head of Office (for National Office employees) 2. Approval of Retirement from the Commissioner of Internal Revenue 3. Application for Retirement/Separation/Life Insurance Benefits (GSIS Form) 4. Application for Disability Retirement (GSIS Form) 5. Medical Certificate signifying the retiree's illness 6. Application for Terminal Leave with retiree's signature only 7. Clearance from the Office of the President (for Presidential Appointees) 8. Service Record (BIR) 9. Service Record (outside BIR, if any) 10. Certificate of transferred leave credits from another government agency issued within 1 year after the reporting for duty of the employee (for employees that transferred to the BIR from another government agency) 11. Regional/District Office Clearance (if assigned in Regional/District Office) 12. National Office Clearance 13. Certificate of Cleared Accountabilities (CCA) issued by the National, Regional and District Offices 14. Clearance from the Office of the President (for presidential appointees) 15. Ombudsman Clearance 16. Revocation of System Access form 17. Affidavit of retiree that there is no pending criminal investigation or prosecution against him/her (RA 3019) 18. Certificate of last salary received issued by the Chief, Finance Division (For Regional/District Office employees) 19. Certificate of leave without pay issued by the Chief, AHRMD, if any (for Regional/District Office employees) 20. Certificate of payment of leave without pay issued by the Chief, Finance Division, if any (for Regional/District Office employees) 21. Computation of Money value of leave without pay issued by the Chief, Finance Division, if any (for Regional/District Office employees) 22. Certified true copy of leave cards from the AHRMD 23. BIR ID/E-card to be surrendered to AHRMD if assigned in the Regional Office, Personnel Division if assigned in the National Office 24. Copy of latest appointment 25. Statement of Assets and Liabilities as of the last day of service 26. Exit Questionnaire/Survey Form 27. Marriage Contract from PSA for change of name for married women 28. Certification from LBP, Branch Manager that the retiree is an existing depositor of that bank 29. Letter from retiree stating that his/her terminal leave benefits, if any, shall be deposited to his/her Land Bank Account or a check shall be issued to him/her. 30. GSIS Clearance (to be provided by the GSIS upon grant of retirement benefits of employee) F. Dismissal from Revenue Service/Dropped from the Rolls/Forced Resignation 1. Decision/Court Order/Resolution/Letter Notice of Dropping from the rolls 2. Application for Retirement/Separation/Life Insurance Benefits (GSIS Form) for personal contribution of employees (for those dismissed from the service) and separation benefits (for those dropped from the rolls). 3. National Office Clearance 4. Regional/District Office Clearance (if assigned in Region/District) 5. Certificate of Cleared Accountabilities (CCA) issued by the National, Regional and District Offices 6. Application for Terminal Leave with retiree's signature only 7. Certificate of transferred leave credits from another government agency issued within 1 year after the reporting for duty of the employee (for employees that transferred to the BIR from another government agency) 8. Certificate of last salary received issued by the Chief, Finance Division (For Regional/District Office employees) 9. Certified photocopy of Service Record outside BIR, if any 10. Certified true copy of leave cards from the AHRMD 11. Certificate of leave without pay issued by the Chief, AHRMD, if any (for Regional/District Office employees) 12. Certificate of payment of leave without pay issued by the Chief, Finance Division, if any (for Regional/District Office employees) 13. Computation of Money value of leave without pay issued by the Chief, Finance Division, if any (for Regional/District Office employees) 14. Certified true copy of leave cards from the AHRMD 15. Ombudsman Clearance 16. Revocation of System Access form 17. CSC Clearance 18. Affidavit of retiree that there is no pending criminal investigation or prosecution against him/her (RA 3019) 19. Clearance from the Office of the President (for Presidential Appointees) 20. Statement of Assets and Liabilities as of the last day of service 21. Marriage Contract from PSA for married women 22. Copy of latest appointment 23. Certification from LBP, Branch Manager that the retiree is an existing depositor of that bank 24. Letter from retiree stating that his/her terminal leave benefits, if any, shall be deposited to his/her Land Bank Account or a check shall be issued to him/her. 25. GSIS Clearance (to be provided by the GSIS upon grant of separation benefits of employee) 26. BIR ID/E-card to be surrendered to AHRMD if assigned in the Regional Office, Personnel Division if assigned in the National Office G. Death 1. Application for Survivorship Benefits (GSIS Form) 2. Application for Retirement/Separation/Life Insurance Benefits (GSIS Form) 3. Application for Terminal Leave signed by the legal heir of the deceased 4. Service Record (BIR) 5. Service Record (outside BIR, if any) 6. National Office Clearance 7. Regional/District Office Clearance (if assigned in Region/District Office) 8. Certificate of Cleared Accountabilities (CCA) issued by the National, Regional and District Offices 9. Ombudsman Clearance 10. Revocation of System Access form 11. Clearance from the Office of the President (Presidential Appointees only) 12. Marriage Contract from PSA, if employee is married 13. Certificate of No Marriage (CENOMAR) from PSA 14. Birth Certificates of children of the deceased from PSA 15. Marriage Contract of married daughter of the deceased from PSA 16. Copy of latest appointment of the deceased 17. Last Statement of Assets and Liabilities executed by the employee before his/her death 18. Clearance from the Office of the President (Presidential appointees only) 19. Certificate of last salary received from the Chief, Finance Division/Chief, Accounting Division 20. Certified photocopy of Service Record outside BIR, if any 21. Certified true copy of leave cards from the AHRMD 22. Certificate of leave without pay issued by the Chief, AHRMD, if any (for Regional/District Office employees) 23. Certificate of payment of leave without pay issued by the Chief, Finance Division, if any (for Regional/District Office employees) 24. Computation of money value of leave without pay issued by the Chief, Finance Division, if any (for Regional/District Office employees) 25. Certified true copy of leave cards from the AHRMD 26. Certification from LBP, Branch Manager that the legal heir/claimant is an existing depositor of that bank 27. Letter from legal heir of the deceased employee stating that the terminal leave benefits, if any, shall be deposited to his/her Land Bank Account or a check shall be issued to him/her. 28. Affidavit of waiver of rights executed by the legal heirs of the deceased (optional) 29. Affidavit of Guardianship (to be executed for children below 18 years old) 30. GSIS Clearance (to be provided by the GSIS upon grant of death benefits of legal heirs of the deceased employee) 31. BIR ID/E-card to be surrendered to AHRMD if assigned in the Regional Office, Personnel Division if assigned in the National Office II. Leave of Absence A. Maternity Leave 1. National Office Clearance (for National Office employees) Certificate of leave without pay (LWOP) issued by the Personnel Division (PD) Service Record issued by the PD last Salary received issued by the PD 2. Regional/District Office Clearance (for Regional/District office employees) 3. Approved leave application for Maternity/Sick Leave Application 4. Medical certificate with fit to work issued by the attending physician (original copy) 5. Report for duty upon employees return to work indorsed by the Head of Office 6. CCA of offices from National/Regional/District Offices B. Special Leave (Magna Carta for Women 9710/Rehabilitation Leave) 1. National Office Clearance (for National Office employees) Certificate of LWOP issued by the Personnel Division (PD) Service Record issued by the PD last Salary received issued by the PD 2. Regional/District Office Clearance (for Regional/District office employees) 3. Approved application for leave CS Form 6, Revised 2020 (Application for leave) shall be accompanied by a medical certificate filled out by proper medical authorities (e.g., the attending surgeon accompanied by clinical summary reflecting the gynecological disorder which shall be addressed by the said surgery, the duration of the surgery, including the peri-operative period (period of confinement around surgery) as well as the employee's estimated period of recuperation for the same. 4. Medical certificate with fit to work issued by the attending physician (original copy) 5. Report for duty upon employee's return to work indorsed by the Head of Office 6. CCA of offices from National/Regional/District Offices C. Vacation Leave (30 days to one year or more) 1. National Office Clearance Certificate of LWOP issued by the Personnel Division (PD) Service Record issued by the PD last Salary received issued by the PD (if assigned at National Office) Certificate of Last Salary Received issued by the Finance Division (if assigned at Regional/District Office) Certificate of LWOP issued by the AHRMD (if assigned at Regional/District Office) Computation of money value of LWOP issued by the Finance Division (if assigned at Regional/District Office) Certificate of payment of LWOP issued by the Finance Division (if assigned at Regional/District Office) 2. Regional/District office clearance (for Regional/District office employees) 3. Approved application for vacation leave 4. Report for duty upon employee's return to work indorsed by the Head of Office 5. CCA of offices from National/Regional/District Offices D. Sick Leave (30 days to one year or more) 1. National Office Clearance Certificate of leave without pay issued by the Personnel Division (PD) Service Record issued by the PD last Salary received issued by the PD (if assigned at National Office) Certificate of Last Salary Received issued by the Finance Division (if assigned at Regional/District Office) Certificate of LWOP issued by the AHRMD (if assigned at Regional/District Office) Computation of money value of LWOP issued by the Finance Division (if assigned at Regional/District Office) Certificate of payment of LWOP issued by the Finance Division (if assigned at Regional/District Office) 2. Regional/District office clearance (for Regional/District office employees) 3. Approved application for sick leave 4. Medical certificate with fit to work issued by the attending physician (original copy) 5. Report for duty upon employees return to work indorsed by the Head of Office 6. CCA of offices from National/Regional/District Offices E. Rehabilitation Leave (not to exceed 6 months) 1. National Office Clearance (for National Office employees) Certificate of leave without pay issued by the Personnel Division (PD) Service Record issued by the PD last Salary received issued by the PD (if assigned at National Office) 2. Regional/District Office Clearance (for Regional/District office employees) 3. Approved application for rehabilitation leave 4. Report for duty upon employee's return to work indorsed by the Head of Office 5. CCA of offices from National/Regional/District Offices 6. For Rehabilitation Leave any evidence that injuries were incurred in the line of duty, including official business, outside of workstation, official travel, authorized overtime, detail order and special assignment order. F. Study Leave 1. National Office Clearance (for National Office employees) Certificate of leave without pay issued by the Personnel Division (PD) Service Record issued by the PD last Salary received issued by the PD 2. Regional/District Office Clearance (for Regional/District Office employees) 3. Approved application for study leave 4. Report for duty upon employee's return to work indorsed by the Head of Office 5. Study Leave Contract between applicant and the ACIR-HRDS G. Sabbatical Leave 1. Letter Request approved by the Commissioner 2. National Office Clearance (if assigned at National Office) 3. Regional/District Office Clearance (if assigned at Regional/District Office) 4. Approved application for Sabbatical Leave 5. Report for duty upon employee's return to work indorsed by the Head of Office 6. School Certificate Sabbatical Leave Plan (refer to RMC No. 21-2000) III. Requirements per concerned Division/Office for Issuance of CCA A. Accountable Forms Division 1. Letter request for the issuance of CCA stating clearly the following information: a. Full Name of employee/retiree (with middle initial) b. Latest item/position held by the employee/retiree c. Office where employee/retiree is last assigned 2. Authorization Letter (if CCA will be claimed by an authorized representative) 3. Photocopy of one valid Identification Card (I.D.) of concerned employee/retiree 4. Photocopy of one valid I.D. of authorized representative (if applicable) 5. Copy of Service Record (issued by Personnel Division) 6. Assignment Card (issued by Personnel Division) for the following instances: a. Retirees/transferring employees assigned at the following offices: - Office of the Commissioner - Office of the Deputy Commissioners - Office of the Assistant Commissioners - Offices under the Large Taxpayers Service - General Services Division - Miscellaneous Operations and Monitoring Division - Accounts Receivables Monitoring Division - National Investigation Division - Litigation Division 7. Copy of CCA issued by the Regional Office (if applicable) B. Revenue Accounting Division 1. Letter request for the issuance of CCA stating clearly the following information: a. Full Name of employee/retiree (with middle initial) b. Latest item/position held by the employee/retiree c. Office where employee/retiree is last assigned 2. Authorization Letter (if CCA will be claimed by an authorized representative) 3. Photocopy of one valid Identification Card (I.D.) of concerned employee/retiree 4. Photocopy of one valid I.D. of authorized representative (if applicable) 5. Copy of Service Record 6. Regional Office Clearance 7. Additional requirements for those employees who entered the Bureau in the Year 1989 and prior years who held a position of Cash Clerk/Revenue Collection Assistant/Revenue Collection Officer (RCO) with outstanding balance in the BIR NO-Collection Books: a. Cash Receipts Book (General Form No. 106) b. Report of Collections (BIR Form No. 12.31) C. Internal Investigation Division 1. Letter request for the issuance of CCA stating clearly the following information: a. Full Name of employee/retiree (with middle initial) b. Latest item/position held by the employee/retiree c. Office where employee/retiree is last assigned 2. Authorization Letter (if CCA will be claimed by an authorized representative) 3. Photocopy of one valid Identification Card (I.D.) of concerned employee/retiree 4. Photocopy of one valid I.D. of authorized representative (if applicable) D. Personnel Adjudication Division 1. Letter request for the issuance of CCA stating clearly the following information: a. Full Name of employee/retiree (with middle initial) b. Latest item/position held by the employee/retiree c. Office where employee/retiree is last assigned d. BIR email address of the requesting party (if request is thru email) 2. Authorization Letter (if CCA will be claimed by an authorized representative) 3. Photocopy of one valid Identification Card (I.D.) of concerned employee/retiree 4. Photocopy of one valid I.D. of authorized representative (if applicable) E. Property Division 1. Letter request for the issuance of CCA stating clearly the following information: a. Full Name of employee/retiree (with middle initial) b. Latest item/position held by the employee/retiree c. Office where employee/retiree is last assigned 2. Authorization Letter (if CCA will be claimed by an authorized representative) 3. Photocopy of one valid Identification Card (I.D.) of concerned employee/retiree 4. Photocopy of one valid I.D. of authorized representative (if applicable) FORM/DOCUMENT DESCRIPTION 1. Receipt of Returned Item (RRI) RRI is a form issued by the Property Division for the returned serviceable and unserviceable equipment by various Offices which will serve as proof/evidence that the property/ies were returned to PropD. 2. Form 0053 Returned of Property Accountabilities (RPA) RPA is a form used to document return of accountable properties by a resigning/retiring/transferring accountable official/employee which will be attached to RRI. 3. Form 0052 Turnover of Property Accountabilities (TPA) TPA is a form used to document turnover of accountable properties by a resigning/retiring/transferring accountable official/employee to another official/employee in the same office. 4. Certification from AHRMD (if applicable only ) Certification to be issued by the Chief, AHRMD upon request of the accountable official/employee for accountable properties which were disposed in their respective regions. 5. Certified true copy of Official Receipt (OR) issued by the General Services Division (National Office) and Finance Division (Regional Office) (if applicable only ) These ORs will serve as proof of payment and basis of the Property Division for the cancellation of accountabilities for lost and cannot be located accountable properties. 6. Property Transfer Report (PTR) (if applicable only ) This is a form used when there are transfers of property from one Accountable Officer/Agency/Fund Cluster to another Accountable Officer/Agency/Fund Cluster. 7. Property Acknowledgement Receipt (PAR) (if applicable only ) This is a form used in the Supply and/or Property Division/Unit and AHRMD to record the issue of PPE to end-user. 8. Relief of Property Accountabilities issued by the Commission on Audit (COA) (if applicable only ) This is a document issued by the COA to be granted to accountable officer upon request for the lost accountable properties due to fortuitous events. 5. For property accountabilities, the following forms (whatever is applicable) must be attached with the above letter request for CCA: F. Training Management Division 1. Letter request for the issuance of CCA stating clearly the following information: a. Full Name of employee/retiree (with middle initial) b. Latest item/position held by the employee/retiree c. Office where employee/retiree is last assigned 2. Authorization Letter (if CCA will be claimed by an authorized representative) 3. Photocopy of one valid Identification Card (I.D.) of concerned employee/retiree 4. Photocopy of one valid I.D. of authorized representative (if applicable) 5. Service Obligation of BIR Officials and Employees who availed of external training, study leave and scholarship grant 6. Access to Philippine Tax Academy (PTA) iLearn Platform G. Training Delivery Division 1. Letter request for the issuance of CCA stating clearly the following information: a. Full Name of employee/retiree (with middle initial) b. Latest item/position held by the employee/retiree c. Office where employee/retiree is last assigned 2. Authorization Letter (if CCA will be claimed by an authorized representative) 3. Photocopy of one valid Identification Card (I.D.) of concerned employee/retiree 4. Photocopy of one valid I.D. of authorized representative (if applicable) H. Network Management and Technical Support Division (NMTSD) 1. Letter request for the issuance of CCA stating clearly the following information: a. Full Name of employee/retiree (with middle initial) b. Latest item/position held by the employee/retiree c. Office where employee/retiree is last assigned 2. Revocation of System Access form 3. Authorization Letter (if CCA will be claimed by an authorized representative) 4. Photocopy of one valid Identification Card (I.D.) of concerned employee/retiree 5. Photocopy of one valid I.D. of authorized representative (if applicable) I. Data Warehousing and Systems Operations Division (DWSOD) 1. Letter request for the issuance of CCA stating clearly the following information: a. Full Name of employee/retiree (with middle initial) b. Latest item/position held by the employee/retiree c. Office where employee/retiree is last assigned 2. Revocation of System Access form 3. Authorization Letter (if CCA will be claimed by an authorized representative) 4. Photocopy of one valid Identification Card (I.D.) of concerned employee/retiree 5. Photocopy of one valid I.D. of authorized representative (if applicable) J. General Services Division 1. Letter request for the issuance of CCA stating clearly the following information: a. Full Name of employee/retiree (with middle initial) b. Latest item/position held by the employee/retiree c. Office where employee/retiree is last assigned 2. Authorization Letter (if CCA will be claimed by an authorized representative) 3. Photocopy of one valid Identification Card (I.D.) of concerned employee/retiree 4. Photocopy of one valid I.D. of authorized representative (if applicable) 5. Certificate of No Outstanding Balance for the Payment of PLDT Personal Overseas/Long Distance Calls K. Records Management Division 1. Letter request for the issuance of CCA stating clearly the following information: a. Full Name of employee/retiree (with middle initial) b. Latest item/position held by the employee/retiree c. Office where employee/retiree is last assigned 2. Authorization Letter (if CCA will be claimed by an authorized representative) 3. Photocopy of one valid Identification Card (I.D.) of concerned employee/retiree 4. Photocopy of one valid I.D. of authorized representative (if applicable) 5. Certification of Records Accountability from originating office For National Office employees 6. Copy of Clearance Certificate from RR/RDO signifying that the employee has no pending records accountability L. BIR Employees Associations, Inc. 1. Letter request for the issuance of CCA stating clearly the following information: a. Full Name of employee/retiree (with middle initial) b. Latest item/position held by the employee/retiree c. Office where employee/retiree is last assigned 2. Authorization Letter (if CCA will be claimed by an authorized representative) 3. Photocopy of one valid Identification Card (I.D.) of concerned employee/retiree 4. Photocopy of one valid I.D. of authorized representative (if applicable) 5. Documentary requirements for those with BIRMAG Death Benefit claim extended by the Association to the family of the deceased active and lifetime members only: a. Notice of Death and Claim of Benefits duly signed by the surviving heir/heir b. Certificate of Employment from the Personnel Division (for National Office officials/employees) or Administrative & Human Resource Management Division (for Regional/District Office officials/employees) c. Certificate true copy/photocopy of the Death Certificate d. Member's Personal Record Card (BIREA) Card (if not yet submitted by the member) e. Certified true copy/photocopy of Birth Certificate of the Beneficiaries f. Certified true copy/photocopy of Marriage Certificate (if married) g. Notarized Waiver of Claim (for surviving heirs who waived for their rights to the benefit in favor of another heir) h. BIRMAG Certificate (for retired members who extended their memberships) i. Notarized Special Power of Attorney (for designated person who will receive the death benefit. j. Other documents as determined by BIREA. M. BIR Savings and Loans Association (BIRSALA) 1. Letter request for the issuance of CCA stating clearly the following information: a. Full Name of employee/retiree (with middle initial) b. Latest item/position held by the employee/retiree c. Office where employee/retiree is last assigned 2. Authorization Letter (if CCA will be claimed by an authorized representative) 3. Photocopy of one valid Identification Card (I.D.) of concerned employee/retiree 4. Photocopy of one valid I.D. of authorized representative (if applicable) 5. Compulsory/Optional Retirement: a. Duly accomplished BIRSALA form to continue membership upon retirement b. Request for full withdrawal to discontinue membership upon retirement 6. Resigned/AWOL/Transfer to another Agency/Deceased a. Request for withdrawal of members b. In case of death, submission of documents/beneficiary requirements and request for full withdrawal of any contribution and savings With loan balance: 1. If co-maker with active members, letter request to change the co-maker 2. Full payment of loan balance if savings account/capital contribution are not sufficient 3. Letter request to deduct the loan balance from savings account/capital contribution Note: Forms are available at BIRSALA office, please call them at telephone numbers: (02) 8928-36-89 or (02) 8927-09-96 N. BIR Multipurpose Cooperative (BIR-MPC) 1. Letter request for the issuance of CCA stating clearly the following information: a. Full Name of employee/retiree (with middle initial) b. Latest item/position held by the employee/retiree c. Office where employee/retiree is last assigned 2. Authorization Letter (if CCA will be claimed by an authorized representative) 3. Photocopy of one valid Identification Card (I.D.) of concerned employee/retiree 4. Photocopy of one valid I.D. of authorized representative (if applicable) With loan balance: 1. Promissory Note and Authority to deduct with waiver 2. Affidavit of Undertaking Note: Promissory Note, Authority to deduct with waiver and affidavit of undertaking are available at BIR-MPC office, please call them at telephone numbers: (02) 8922-58-08 or (02) 8926-34-16 ANNEX K Checklist of Certificates of Cleared Accountabilities (CCAs) for Final/Supplemental Clearance Office Date Requested Date Received Remarks Chief, Accountable Forms Division Chief, General Services Division Chief, Property Division Chief, Revenue Accounting Division Chief, Internal Investigation Division ANNEX L To whom it may concern: This is to request for issuance of Certificate of Cleared Accountability (CCA) for clearance purposes in connection with my < mode of separation > effective < date of separation > or transfer to < state name of BIR office > by virtue of Revenue Travel Assignment Order No. ________. Below are other details of my employment with this Bureau: Name : ____________________ Position : ____________________ Place of Assignment : ____________________ For your appropriate action. Very truly yours, ___________________ Retiree/Employee ANNEX M Authorization TO WHOM IT MAY CONCERN: I hereby designate ___________________ as my authorized representative to process/claim Certificates of Cleared Accountabilities (CCAs) from different Divisions of the National/Regional/District Office as part of my clearance by virtue of my < mode of separation > effective < date of separation > or transfer to < state name of BIR Office > by virtue of Revenue Travel Assignment Order No. ________. Attached are photocopies of my identification card and that of my authorized representative for your reference. _____________________ Retiree/Employee