Reimbursable Travelling Expenses of Revenue Collectors and Cash Clerks

February 16, 1983 REVENUE MEMORANDUM ORDER NO. 17-83 SUBJECT : Reimbursable Travelling Expenses of Revenue Collectors and Cash Clerks TO : All Revenue Regional Directors, Revenue District Officers and Others Concerned Revenue Memorandum Order No. 11-80 dated February 27, 1980 as amended by Revenue Memorandum Order No. 13-81 dated May 22, 1981 allows revenue collectors and cash clerks to collect actual travelling expenses on reimbursement basis when travelling in their station towns in an amount not exceeding (a) P150 for those holding one (1) municipality and (b) P180 for those holding 2 or more municipalities plus actual and necessary expenses when travelling outside of their station towns to attend conferences or to deposit their collections. cd i Under the system now in force, these expenses are paid by pro-rating the maximum allowable amount to the number of work days in a given month. This method of computation has been found not equitable in cases where the actual transportation expenses incurred exceed the proportionate amount allowed. Since the reimbursable travelling expense allowed under said order is only a refund or reimbursement of what has been actually spent by claimant and considering the need for uniformity in processing travelling expense claims of revenue collectors and cash clerks, it is directed that the manner of payment of said claims shall be made as follows: 1. The travelling expenses shall be computed and paid using as basis the actual expenses incurred per day as shown in the claim voucher, provided that the total amount to be paid during the month shall not exceed the maximum monthly allowable limit. 2. The disbursement voucher which shall invariably bear the approval of the Revenue District Officer concerned shall continue to be submitted, together with the Itinerary of Travel (Appendix A) whether the travel is within or outside the official station of claimant and used transportation tickets as supporting documents. A certificate of appearance shall also be submitted in case of travels outside of the station town of claimant. 3. The use of taxi or hire of special taxi as means of transportation shall be allowed only in cases where it can be clearly established that the route taken is not being plied by regular transportation and upon submission of written authority from the Regional Director concerned allowing the claimant to avail of taxi or extraordinary means of transportation. In such cases, the approximate distance travelled or travel time consumed shall be indicated in the itinerary. casia Receipts for taxi fare or special hires in excess of P20 each way shall be submitted, using the prescribed Reimbursement Expense Receipt (GF 3A) for the purpose. This Revenue Memorandum Order shall take effect March 1, 1983. (SGD.) ROMULO M. VILLA Acting Commissioner