Prompt Payment of Salaries, Travelling Expense, Terminal Leave, Retirement Gratuity & Claims Involving Procurement of Supplies, Materials & Equipment

1980 REVENUE MEMORANDUM ORDER NO. 31-80 SUBJECT : Prompt Payment of Salaries, Travelling Expense, Terminal Leave, Retirement Gratuity & Claims Involving Procurement of Supplies, Materials & Equipment TO : All Revenue Service Chiefs, Regional Directors, Division Chiefs & All Others Concerned It has been observed that the Bureau cannot settle the obligations on time because of the failure of the offices concerned to comply with existing requirements. In order to effect prompt payment of obligations incurred by the Bureau, the following requirements are set forth hereunder to serve as a ready reference for all concerned: cdt I. Obligation Arising From Personal Services Rendered (Please refer to attached appendices) A. Initial Salary of New Employees and - Appendix A Transferees from other government agencies B. Subsequent Payments of Salaries - Appendix B Prior to the Employees Inclusion In Regular Payroll C. Salary Differential due to - Appendix B Promotion D. Commutation of Leave - Appendix B E. Wages of Casual Employees - Appendix B F. Payment of Terminal Leave - Appendix C G. Retirement Gratuity - Appendix C II. Travelling Expense (Please refer to attached appendix) acd A. Reimbursement & Liquidation - Appendix D Vouchers B. Cash Advance (no cash advance - Appendix D shall be approved unless previous ones are liquidated) C. Regular Monthly TEV - Appendix D III. Claims Involving Procurement of Supplies, Materials & Equipment (Please refer to attached appendices) A. Public Bidding - Appendix E B. Negotiated Purchase - Appendix F C. Emergency Purchase - Appendix G D. NACIDA/NCC - Appendix H E. Bureau of Supply Coordination - Appendix I F. Direct Order and Payment System - Appendix J All documents which are xeroxed or duplicate copies should be duly certified by the BIR official concerned or his authorized representative. In order to facilitate processing of claims, it is hereby required that all the documents as indicated in this RMO be completed before the claim is actually transmitted to the Accounting Division. cdt Please be guided accordingly. (SGD.) ROMULO M. VILLA Acting Commissioner of Internal Revenue TAN: V4656-G0636-A-3 APPENDIX A INITIAL SALARY 1. New Employees a. Order of Payment duly signed by the Chief, Personnel Division b. Certified xerox copy of approved appointment c. Copy of the Oath of Office d. Statement on when he reported for duty e. Certification of date reported for duty f. Duly accomplished W-4 g. Information sheet with 2 ID pictures attached h. Statement of Assets & Liabilities i. Duly approved Daily Time Record for the period 2. Transferees From Other Government Agencies In addition to the above requirements a. Clearance from former office b. Certification of his former employee on 1) Leave credits earned 2) The last day of service & the period for which last salary are received 3) That he or she did not receive any benefit from former office c. Service Record d. Authority to seek transfer APPENDIX B SUBSEQUENT PAYMENTS OF SALARIES PRIOR TO THE EMPLOYEES INCLUSION IN REGULAR PAYROLL 1. General Voucher duly approved by proper authorities 2. Duly signed Daily Time Record SALARY DIFFERENTIAL DUE TO PROMOTION 1. Order of Payment signed by the Chief, Personnel Division 2. Certified xerox copy of approved appointment 3. Notice of Adjustment COMMUTATION OF LEAVE 1. General Voucher duly approved by proper authorities 2. Order of Payment from Personnel Division 3. National Clearance (on leave for over 30 days) 4. Approved Leave 5. Medical Certificate (for sick leave/maternity leave with documentary stamp) 6. Marriage Contract (maternity leave) 7. Statement of leave earned and enjoyed WAGES OF CASUAL EMPLOYEES 1. Payroll & General Voucher approved 2. Duly approved Daily Time Record APPENDIX C PAYMENT OF TERMINAL LEAVE 1. Order of Payment approved by the Chief, Personnel Div. 2. General Voucher duly approved by proper authorities 3. Service Record 4. National and Regional Clearance dated after the retirement and Supplemental National Clearance if date of retirement is later than the National Clearance. 5. Clearance from the Internal Security Division 6. Statement of leave credits 7. Certificate of Rural Service Rendered or Exemption to render Rural Service. 8. Leave cards In case the employee is deceased a. Designation of legal heirs from the Ministry of Labor b. Death Certificate c. Marriage Contract d. Birth Certificate of Legal heirs (for children) e. Certificate of Dependency RETIREMENT GRATUITY (G.S.I.S) In addition to the above requirements 1. Approved Retirement Gratuity from G.S.I.S 2. Clearance from G.S.I.S APPENDIX E PUBLIC BIDDING 1. Authority to conduct bidding. 2. Original copy of Requisition and Issue Voucher or its equivalent, duly approved by the proper authorities. 3. Original copy of Stock Position Sheet duly accomplished by the Property Division. 4. Original copy of Purchase Order/Letter Order/Contract/Job Order from the Bidding Committee, duly approved by proper authorities concerned and accepted by Supplier, date of its acceptance (in case of printed form, evidence showing the date of approval of final proof) must be clearly indicated and witnessed by the Chief Accountant. 5. Original copy of Dealer's/Supplier's Invoice, together with covering Delivery Receipts in case of staggered deliveries. 6. Original copy of Inspection Report made by the COA Unit/Technical Property Inspector, together with Certificate of Acceptance and date of delivery was made. 7. Original copy of result of test where the item delivered is subject to test. 8. Certified copies of BIR Tax Clearance and Letter of Confirmation. 9. Copy of Request for Obligation of Allotment and Cash Disbursement Ceiling evidencing availability of funds and existence of cash in the Treasury. 10. Evidence showing that the invitation to bid has been given wide publication or circulation. 11. Original copy of Bidder's Offer of Proposal. 12. Original copy of Abstract of Bids. 13. Original copy of Notice of Award. aisa dc 14. Certified copy of Performance Bond. APPENDIX F NEGOTIATED PURCHASE 1. Original copy of Requisition and Issue Voucher or its equivalent, duly approved by proper authorities. 2. Original copy if Stock Position Sheet duly accomplished by the Property Officer. 3. Original copy of Purchase Order/Letter Order/Contract/Job Order from the Property Division, duly approved by proper authorities concerned and accepted by the Supplier, date of its acceptance must be clearly indicated and witnessed by the Chief Accountant. 4. Original copy of Dealer's/Supplier's Invoice, together with covering Delivery Receipts in case of staggered deliveries. 5. Original copy of Inspection Report made by COA Unit/Technical Property Inspector, together with Certificate of Acceptance and date delivery was made. 6. Original result of test where the item delivered is subject to test. 7. Certified copies of BIR Tax Clearance and Letter of Confirmation. 8. Copy of Request for Obligation of Allotment and Cash Disbursement Ceiling evidencing availability of funds and cash in the Treasury, respectively. 9. Quotations of not less than three (3) licensed responsible suppliers of the needed item: a. When the dealer/supplier is not the sole exclusive distributor or manufacturer of said item. b. There is no suitable substitute in the market at more advantageous terms to the government, and c. No sub-dealers are offering lower prices in which case certificate to that effect is required. APPENDIX G EMERGENCY PURCHASE 1. Original copy of Requisition and Issue Voucher or its equivalent, duly approved by proper authorities. 2. Original copy of Stock Position Sheet duly accomplished by the Property Officer. 3. Original copy of Purchase Order/Letter Order/Contract/Job Order from the Property Division, duly approved by proper authorities concerned and accepted by the Supplier, date of its acceptance must be clearly indicated and witnessed by the Chief Accountant. 4. Original copy of Dealer's/Supplier's Invoice, together with covering Delivery Receipts in case of staggered deliveries. acd 5. Original copy of Inspection Report made by the COA Unit/Technical Inspector. 6. Original copy of result of test where the item delivered is subject to test by testing agency concerned. 7. Certified copies of BIR Tax Clearance and Letter of Confirmation. 8. Copy of Request for Obligation of Allotment and Cash Disbursement Ceiling evidencing availability of funds and cash in the Treasury, respectively. 9. Certificate of the Agency Head or his authorized representative that the price paid or contract for is reasonable and that it was the lowest obtainable at the time of purchase. 10. Certificate of the Agency Head or the duly authorized representative as to the necessity and justification for the emergency purchase. 11. Original copy of canvass of at least three (3) reputable dealers/suppliers who are manufacturer or duly registered licensed distributor (exclusive of canvass done by Auditing Unit pursuant to COA Circular No. 76-34). 12. Original copy of approved Abstract of Canvass and dealer/supplier quotation. cd i APPENDIX H NACIDA/NCC 1. Original copy of Requisition and Issue Voucher or its equivalent, duly approved by proper authorities. 2. Original copy of Stock Position Sheet duly accomplished by the Property Officer. 3. Original copy of Purchase Order/Letter Order/Contract/Job Order from the Property Division, duly approved by proper authorities and accepted by the Supplier, date of its acceptance must be clearly indicated and witnessed by the Chief Accountant. 4. Original copy of Dealer's/Supplier's Invoice, together with covering Delivery Receipts in case of staggered deliveries. 5. Original copy of Inspection Report made by the COA Unit/Technical Property Inspector, together with Certificate of Acceptance and date delivery was made. 6. Original copy of results of test where the item delivered is subject to test. 7. Certified copies of BIR Tax Clearance and Letter of Confirmation. 8. Request for Obligation of Allotment and Cash Disbursement Ceiling showing availability of funds and cash. 9. Approval of National Computer Center, if the items are to be used in the computer. APPENDIX I BUREAU OF SUPPLY COORDINATION 1. Original copy of Requisition and Issue Voucher or its equivalent, duly approved by proper authorities. 2. Original copy of Stock Position Sheet duly accomplished by the Property Officer. 3. Original copy of the Statement of Account/Invoice rendered by the Bureau of Supply, duly signed by the Chief Accountant and/or authorized representative. 4. Original copy of Inspection Report of the COA Unit Inspector. APPENDIX J DIRECT ORDER AND PAYMENT SYSTEM 1. Original copy of Requisition and Issue Voucher or its equivalent, duly approved by proper authorities. 2. Original copy of Stock Position Sheet duly accomplished by the Property Officer. 3. Original copy of Purchase Order/Contract, duly approved by proper authorities and accepted by the Supplier, date of its acceptance must be clearly indicated and witnessed by the Chief Accountant. 4. Original copy of Dealer's/Supplier's Invoice, together with covering Delivery Receipts in case of staggered deliveries. 5. Copy of "Price List" distributed by the Bureau of Supply Coordination. 6. Original copy of Inspection Report made by the COA Technical Property Inspector. 7. Original copy of result of test where the items delivered is subject to test. 8. Certified copies of BIR Tax Clearance and Letter of Confirmation. 9. Request for Obligation of Allotment and Cash Disbursement Ceiling evidencing availability of funds and also cash from the Treasury. acd 10. Approval of authorized BIR official concerned.