Effective Procedure in Recording Absences and Undertimes as well as the Approval of Applications for Leave of Absence

October 28, 1966 REVENUE MEMORANDUM ORDER NO. 38-65 SUBJECT : Prescribing an Effective Procedure in Recording Absences and Undertimes as well as the Approval of Applications for Leave of Absence of Revenue Officials and Employees With the view to simplifying the recording of the absences and undertimes incurred by revenue officials and employees, thereby effecting economy and eliminating duplication of work, the following procedures are hereby prescribed: cdll 1 DAILY RECORDS OF ATTENDANCE : A. For the Regional Offices: (1) The Administrative Branches of all Regional Offices shall prepare and maintain a monthly list (Attachment A) of all employees assigned thereat including those in the offices of the Chief Revenue Officer and Collection Agent. This list which shall reflect in a summary form the monthly attendance of all revenue personnel assigned in a particular district or office. At the end of each month, all the records of attendance (C.S. Form No. 43 and B.I.R. Form No. 1.04) of all the officials and employees in a Regional Office including those in the offices of the Chief Revenue Officer and Collection Agent shall be collected by the Administrative Branch. From these records, the absences and undertimes incurred by them shall be noted down in the monthly list. (2) After the monthly attendance of all the revenue personnel assigned in a regional district office, offices of the Chief, Revenue Officer and Collection Agent have been posted in the monthly lists, the pages thereof shall be initialed either by the Regional Director or Assistant Regional Director or by the Chief, Administrative Branch as the case may be, concerning its authenticity, before forwarding the same to the Personnel Division for consideration and transposition in the employees' individual leave cards. (3) The daily record of attendance shall be collected monthly and together with C.S. Form No. 41 and B.I.R. Form No. 1.04 except that of the Regional Director, which shall be forwarded to the National Office for the signature of the Deputy Commissioner, shall be filed and maintained by the month in alphabetical order in the Administrative Branches. A copy of the C.S. Form No. 43 of B.I.R. Form No. 1.04 of a new employee may be submitted to the Personnel Division only when it will support a request regarding his/her first pay as demanded by the regulations of the Auditor, duly substantiated by a certification of the Chief of Division or Branch as the case may be, that such record is home out by the daily record or attendance. B. National Office (1) The Chief of departments and divisions in the National Office including the offices presently located at the Agricultural Building shall submit to the Personnel Division a monthly summary of the daily attendance of all the revenue personnel assigned in a particular department or division, also using Attachment A. (2) The daily records of attendance shall be collected monthly and together with C.S. Form No. 43 and BIR Form No. 1.04 of all the officials and employees in the National Office including the offices presently located at the Agriculture Building, except that of the department and division Chiefs which shall be forwarded for signature direct to the Deputy Commissioner of Internal Revenue of Revenue Operations Heads, respectively, shall be filed and maintained in their respective departments or divisions. (3) Such daily records of attendance is subject to verification anytime by the Chiefs Personnel Division, Personnel Audit Division and Operations Audit Division respectively, or their duly authorized representative or representatives. (4) A copy of the C.S. Form No. 43 or BIR Form No. 1.04 of a new employee may be submitted to the Personnel Division only when it will support a request regarding his/her first pay as demanded by the regulation of the Auditor, duly substantiated by a certification of the Chief of Division or Branch as the case may be that such record is borne out by the daily record of attendance. II. APPLICATIONS FOR LEAVE OF ABSENCE : All applications for sick and vacation leave of absence of less than thirty (30) days (duly supported by a medical certificate and/or certificate of clearance as the case may be) shall be approved by the Revenue Operations Head or the Regional Director for and in behalf of the Commissioner of Internal Revenue. But all applications for vacation or sick leaves of absence filed by Revenue Operations Head or a Regional Director, thirty (30) or more calendar days including maternity leave, terminal leave and computation of the money value of all forms of leaves of absence shall be approved by the Deputy Commissioner of Internal Revenue or the Commissioner of Internal Revenue as the case may be. However, all applications for leave of absence approved by the Revenue Operations Heads or Regional Directors shall be forwarded to the Personnel Division for file in the employee's 201 file and to enable the leave clerks therein to determine accurately whether or not the applications for approved leaves are with or without pay. The completed monthly list from all the Regional Offices shall be submitted to the Personnel Division (Attention: Personnel Benefits Section) on or before the 15th day of the ensuing month, while the monthly summary of attendance of the officials and employees assigned in the different departments and divisions in the National Office (including those in the Agriculture Building) shall be submitted on or before the 7th day of the ensuing month. No salary warrant or pay envelope shall be given to any revenue official or employee unless he/she has submitted his/her record of attendance (C.S. Form 43 or B.I.R. Form No. 1.04) corresponding to the previous month; neither shall it be given to an employee who has been absent without permission nor an approved application for leave of absence. aisadc This order shall take effect on January 1, 1967. Strict compliance herewith is desired. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue