Implementing COA Circular Nos. 82-179 Dated March 31, 1982, 82-179-A Dated April 20, 1982 and 82-179-B Dated June 4, 1982 Covering the Agreement Between Philippine Airlines and COA Relative to Official Travel via PAL of Government Officials and Employees

August 16, 1982 REVENUE MEMORANDUM ORDER NO. 29-82 SUBJECT : Implementing COA Circular Nos. 82-179 Dated March 31, 1982, 82-179-A Dated April 20, 1982 and 82-179-B Dated June 4, 1982 Covering the Agreement Between Philippine Airlines and COA Relative to Official Travel via PAL of Government Officials and Employees TO : All Internal Revenue Officers and Others Concerned This Order is issued to implement the above mentioned COA Circulars with the primary objective of safeguarding agency funds against fraudulent air travel practices by some government employees. It also prescribes the manner of payment and refund of plane fares by revenue officials and employees making official international or domestic air travel via PAL. acd Policy : To carry out the above objective, the following policies shall be observed by all concerned. 1. Effective August 1, 1982, all purchases/payments of plane fares for official travel via PAL of revenue officials/employees shall be by checks payable to PAL. Cash purchase/payment may be granted only on emergency cases. 2. A corresponding Travel Order (Form No. 001 attached) shall accompany every purchase of plane ticket. The four (4) copies of the travel order shall be distributed as follows: Original to be presented to PAL and later attached to the Certificate of Travel Completed Duplicate Philippine Airlines Triplicate attached to Travelling Expense Voucher Quadruplicate copy for the signing official 3. In no case shall any Travel Order Form No. 001 be issued unless supported by an RSO, 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. In emergency cases where there is no more time to process the checks to pay the plane fare, the official travelling may pay the amount of the plane fare in advance to be reimbursed after the completion of the trip. However, an approved Travel Order Form must be secured at all times to be presented to PAL prior to the travel. cd Responsibility : 1. The Revenue Service Chief, Financial & Management for the National Office or the Assistant Regional Director for the revenue region, shall sign Travel Order Form No. 001 before the vouchers with all the supporting papers are sent to the Personnel & Administrative Service/Regional Director's Office. They shall likewise be responsible for numbering and controlling the signed Travel Order Forms. 2. The Accounting Division shall see to it that all plane tickets submitted after the completion of travel shall bear the name, "BUREAU OF INTERNAL REVENUE," as agency-payor below the name of the travelling official/employee and that the code "GA" for government account and the Travel Order No. shall be indicated in the invoice box of the plane ticket. Procedure : 1. The Official/Employee travelling officially via PAL shall: a. Accomplish four (4) copies of Travel Order Form No. 001 for the signature of the Revenue Service Chief, Financial & Management/Assistant Regional Director, in addition to the requirements under RMO No. 26-81 dated August 27, 1982. b. Prepare two separate vouchers one for the plane fare payable to Philippine Airlines and the other for the other travelling expenses allowed such as per diems, etc. If there are two or more officials or employees who will travel, a single voucher may be prepared to cover their plane fares. c. Get the first three (3) copies of the approved Travel Order Form and the check from the General Services Division if the official/employee is assigned in the Central Office. Those assigned in the Regional Offices shall get the documents from the Special Disbursing Officer in the Administrative Branch. In emergency cases, the Travel Order Form shall be taken directly from the Office of the RSC (Financial & Management) or from the office of the Asst. Director as the case may be, after its approval. d. Present the documents to the PAL Office for the issuance of the plane ticket. In case of change in the itinerary of travel, present the tickets to PAL for replacement. Make sure that all entries/codes entered on the first (original) ticket are also indicated on the new one. e. Surrender the unused plane ticket to the Accounting Division, in case the travel was not undertaken. For those in the National Office, the unused ticket must be surrendered directly to the Accounting Division while those in the regional offices, through their Administrative Branches. f. Attach the original copy of the approved Travel Order Form No. 001 to the Certificate of Travel Completed together with the other supporting documents to liquidate the cash advances received. 2. The Accounting Division shall coordinate with the Refunds Section, PAL Vernida Office, for the refund of the cost thereof. The refund check shall be made payable to the BIR. Repealing Clause : All issuances, orders or portions thereof which are inconsistent with this memorandum order are hereby amended or revoked. Effectivity : This order shall be retroactive August 1, 1982. TOMAS C. TOLEDO Acting Commissioner TRAVEL ORDER FORM NO. 001 Republic of the Philippines ____________________ ____________________ Travel Order No. ______ To : ____________________ ____________________ ____________________ You are hereby directed to travel on Official Business via Philippine Airlines to _________________________________________________ (Place/s) on ________________________________________________________________ _________(Duration)__________________________________________________________ (Purpose/s) It is understood that a report shall be submitted upon completion of this travel. ________________________ Head of Office or Duly Authorized Representative | PAL TICKET OFFICE | VALIDATION STAMP Transportation Order: Expiry Date: _______________ To : Philippine Airlines Ticket Office ________________________ Please issue plane ticket to ___________________________________ ( Name of Employee ) in the amount of ________________________________________________ chargeable against ______________________________________________ ( Name of government agency ) as per above Travel Order. The code of payment for this particular travel is: cd [ ] CASH [ ] CHECK-VOUCHER [ ] CREDIT/ACCOUNT NO. _____ _______________________ Head of Office or Duly Authorized Representative In case of CREDIT, CERTIFICATE AS TO TICKET ISSUED BY: AVAILABILITY OF FUNDS ______________________ PAL Representative (Name and signature) _________________ Chief Accountant Plane Ticket No. ____________ Date Issued: _______________ Place of Issue: _____________ Sales Report No.: ___________