Amendments to Revenue Memorandum Circular No. 45-64 and 2-65, Both Implementing GAO General Circular No. 88-A

March 16, 1967 REVENUE MEMORANDUM ORDER NO. 14-67 SUBJECT : Amendments to Revenue Memorandum Circular No. 45-64 and 2-65, Both Implementing GAO General Circular No. 88-A In order to carry out effectively the National Tax Fraud Program and the Tax Returns Compliance Program, revenue fieldmen assigned to undertake the field activities called for by said programs shall be allowed the following traveling expenses: 1. Special Agents assigned to the National Tax Fraud Program undertaking investigation work in pursuit of the objectives of the program shall be allowed actual and necessary travel expenses subject to the presentation of receipts for expenses of more than P4.00, as prescribed under GAO Memorandum Circular No. 400. For taxi fares below P4.00, the name and number of the taxicab hired as well as the time it was taken should however be indicated in voucher. Fieldmen of the Tax Returns Compliance Program engaged in data gathering are allowed only ordinary rates of fare from the office to places where data gathering is done, and back. 2. All other expenses of fieldmen assigned to the National Tax Fraud Program and the Tax Returns Compliance Program shall be allowed subject to the limitations of GAO Memorandum Circular No. 400. 3. Aside from allowable travel expenses, fieldmen of the National Tax Fraud Program and the Tax Returns Compliance Program are entitled to only one (1) unit of per diem (P2.50 per unit) a day when undertaking work in connection with the programs in suburban towns and cities. Suburban towns and cities are those in Region No. 6, 7, and 8, except towns in Mindoro Occidental and Palawan. All per diem and travel claims of fieldmen in the National Tax Fraud Program and Tax Returns Compliance Program are however, subject to the existing accounting and auditing rules. cd This Order takes effect immediately. MISAEL P. VERA Commissioner of Internal Revenue APPROVED: EDUARDO Z. ROMUALDEZ Secretary of Finance June 20, 1967 The Honorable The Secretary of Finance Manila S i r : There is forwarded herewith Revenue Memorandum Order No. 14-67 dated March 16, 1967 which have been amended as per instructions from your office. Because this order amends Revenue Memorandum Circulars Nos. 45-64 and 2-65, both implementing GAO Memorandum Circular No. 88-A, which were approved by your Office, this proposed memorandum order is likewise submitted for your approval. cdi Very truly yours, AMBROSIO M. LINA Deputy Commissioner of Internal Revenue 1st Indorsement July 10, 1967 Respectfully returned to the Commissioner of Internal Revenue, Manila, the attached Revenue Memorandum Order no. 14-67 duly approved. EDUARDO Z. ROMUALDEZ Secretary April 11, 1967 MEMORANDUM for The Chief Legal Counsel Section 3 of Republic Act No. 3847 which regulates payment of expenses of government officials and employees when on official travel within the Philippines provides as follows: "Sec. 3. No travel lasting more than thirty days shall be allowed approved by the Department Head concerned." Opinion is requested as to whether the power granted Department Secretaries in the above provision of law to approve travel of government officials and employees in excess of thirty days may be delegated to bureau heads as proposed in Sec. 3, paragraph 1, of the attached proposed Revenue Memorandum Circular No. 14-67 of the Commissioner of Internal Revenue. SALVADOR DEL ROSARIO Acting Chief, Budget & Fiscal Division