Prescribing the Manner of Presentation of Claims and Submission of Necessary Documents to Support the Disbursement Voucher of Those Revenue Personnel Who Are Excluded in Revenue Memorandum Order No. 19-81 Dated June 24, 1981

August 20, 1981 REVENUE MEMORANDUM ORDER NO. 25-81 SUBJECT : Prescribing the Manner of Presentation of Claims and Submission of Necessary Documents to Support the Disbursement Voucher of Those Revenue Personnel Who Are Excluded in Revenue Memorandum Order No. 19-81 Dated June 24, 1981 TO : All Revenue Officials and Employees and Others Concerned To simplify further the preparation and to expedite the processing of claims covering reimbursement of actual and ordinary traveling expenses incurred by Trial Attorneys, Fiscal Inspectors, Investigators and other personnel performing administrative matters and who are excluded in Revenue Memorandum Order No. 19-81 dated June 24, 1981, the herein guideline shall be complied and necessary supporting papers be attached. 1. The previous practice of itemizing the places visited and cost of fare on the face of the Disbursement Voucher or on separate sheet is discontinued. In lieu thereof, the following wordings shall be typed on the face of the Disbursement Voucher. "To reimbursement of transportation fares while on official trip during the period from _________ to ________, 198 ____ P. . . . 2. The Disbursement Voucher shall be supported with the following documents: A. Duly accomplished Authority to Leave the Office form (BIR Form No. 150A) issued during the month covered by the claim. B. Receipts where the cost of transportation per trip/ride is in excess of P20.00 pursuant to COA Circular No. 80-127 dated February 7, 1980. acd 3. BIR Form No. 1.50A shall be accomplished adhering strictly with the following procedures: A. The employees concerned shall file BIR Form No. 1.50A everytime he leaves the Office by filling-up the pertinent blanks, indicating specifically: 1) the purpose of the request to leave the Office; 2) the places/routes and means of transportation to be used without stating the cost of transportation fares. 3) Secure the approval of the Chief of Office/Division/Section B. Upon returning to the Office: 1) The employee shall indicate: a) The time of arrival on the space provided for the purpose; and b) The actual cost of transportation paid. 2) In case he took the Love Bus/Taxi, request the Chief of Office/Division/Section to justify its use in the space provided for the purpose; 3) In case of deviation from the original itinerary indicated, the necessary corrections should be made in the form itself. 4. At the end of the month, all daily transportation expenses in the BIR Form No. 1.50A shall be taped/added and the sum total arrived at shall be reflected on the face of the Disbursement Voucher (General Form No. 5A). The duly approved Forms 1.50A shall likewise be attached to the voucher as supporting document for the claim for reimbursement. cd i 5. Disbursement Vouchers which are not prepared and submitted in accordance with the aforementioned guidelines will not be accepted for processing. This Order takes effect immediately. RUBEN B. ANCHETA Acting Commissioner BIR Form No. 1.50.-A) August 24, 1981 AUTHORITY TO LEAVE THE OFFICE ON OFFICIAL BUSINESS Date The Chief, ____________________ Bureau of Internal Revenue Quezon City Sir/Madam: Please allow me to leave the Office from _________ to _______ on ___________, 198 _________ for the following purpose: ITINERARY OF TRAVEL --------------------------------------- : MEANS OF : PLACES OF DESTINATION : TRANSPORTATION : AMOUNT --------------------------------------- : : --------------------------------------- : : --------------------------------------- : : --------------------------------------- : : --------------------------------------- : : --------------------------------------- : : --------------------------------------- : : --------------------------------------- TOTAL : : --------------------------------------- Very truly yours, ------------- (Signature of Employee) Time Returned: APPROVED: -------------- Chief of Office/Division/Section Note: The amount portion shall be accomplished upon returning to the Office, If Love Bus or Taxi was used as the means of transportation, please accomplish the following justification. JUSTIFICATION FOR USING LOVE BUS/TAX This is to certify that MR/MISS/MRS: ___________________ was forced to use Love Bus/Taxi due to the following reasons: ------------------------------- ------------------------------- ------------------------------- --------------- Chief of Office/Division/Section INSTRUCTIONS: