Guidelines and Procedures Governing the Grant of Study Leave for BIR Personnel pursuant to Civil Service Commission Memorandum Circular No. 14, s. 1999.

September 18, 2000 REVENUE MEMORANDUM ORDER NO. 45-00 SUBJECT : Guidelines and Procedures Governing the Grant of Study Leave for BIR Personnel pursuant to Civil Service Commission Memorandum Circular No. 14, s. 1999 TO : All BIR Officials and Employees I. OBJECTIVES : This Order is issued to: 1. Prescribe policies, guidelines and procedures to facilitate the grant of study leave to BIR personnel pursuant to CSC MC No. 14, s. 1999; 2. Establish opportunities for permanent employees who want to become licensed professionals by allowing them to prepare for their Bar and/or Board Examination, to complete their master's degree thesis or to take the comprehensive examination; and 3. Set forth the obligations and responsibilities of the grantee and the BIR. II. POLICIES : 1. The study leave should be in accordance with the provisions of CSC MC No. 14, s. 1999 and the usual accounting and auditing rules and regulations of the Commission on Audit; 2. The study leave can be availed of for a maximum period of six (6) months; Purpose of Leave Maximum Period of Study Leave Bar / Board Examinations 6 months Master's Degree w/Comprehensive Examinations and thesis 6 months Master's Degree with Comprehensive Examination only 2 months 3. Qualified BIR personnel may avail of the study leave once ; 4. The leave shall be covered by a contract between the grantee and the Bureau of Internal Revenue represented by the Deputy Commissioner, Resource Management Group (DCIR, RMG); 5. A maximum of five percent (5%) of the total workforce of the Service/Region per semester may be allowed for study leave; and 6. Officers or employees who are on study leave shall not be considered for promotion during the period of the study leave, pursuant to Sec. 19 of CSC-MC No. 15, s. 1999. TCaADS III. GUIDELINES AND PROCEDURES A.. Criteria Applicants for such leave must meet the following requirements: 1. A permanent BIR employee and not more than 60 years of age. 2. A graduate of Bachelor's Degree which consequently requires the passing of Bar or Board Licensure Examinations/for thesis writing or comprehensive examination, the official/employee must have completed all the academic requirements for a Master's Degree. 3. The profession or field of study to be pursued must be relevant to the agency or to the official duties and responsibilities of the concerned official or employee. 4. Rendered at least two years of service with a performance rating of Very Satisfactory for the last two rating periods immediately preceding the application. 5. No pending administrative and/or criminal charges. 6. No current foreign or local scholarship grant. 7. No pending service obligation from previous local or foreign scholarship and training contract. B. Procedures 1. The applicant shall submit to the Personnel Division (PD) or Human Resource Management Unit (HRMU) the following: a) Letter request addressed to the immediate Office Head stating the purpose of the leave, for his/her approval; Note: In case the Head of Office disapproves the application for Study Leave of an applicant for no apparent reason, the applicant may write a letter of appeal to MANCOM for final decision. b) Indorsement letter from the concerned Assistant Commissioner. Regional Director addressed to the Assistant Commissioner, Human Resource Development Service; c) Transcript of Records, Diploma or Certificate of Academic Requirements Completed duly signed by the proper school authority; d) Performance Evaluation Report for the last two consecutive rating periods; e) Application for Leave (CSC Form No. 6) approved by the concerned Assistant Commissioner and the Regional Director for applicants in the National Office and Regional/District Offices respectively; f) Certification from PD/HRMU stating the following: Status of Appointment ( Permanent ) Years of service in the Bureau ( at least 2 years ) g) National Office Clearance for National Office applicants and Regional Office Clearance for Regional and District Offices applicants, or both, as warranted. 2. The applicant shall attach the following to the Application for Leave (CSC Form No. 6): a) For BAR applicant: Certified true copy of Permit to Take the Examination issued by the Supreme Court. b) For Board Exam applicant: Certified true copy of Permit to Take the Examination issued by the Professional Regulations Commission (PRC). The aforementioned permits may be presented within one (1) month prior to the date of actual examination. Non-submission of the same may cause the revocation of the study leave grant. Furthermore, those who shall enroll in review schools should attach a certified true copy of receipt issued by said review school. Those who prefer not to enroll in review schools should attach a letter stating such intentions duly attested by the concerned ACIR/Regional Director. ACaTIc c) For Masteral Degree applicant: Certification from the College Dean that the applicant is scheduled to take comprehensive examination or to defend his thesis, title of which should be stated. 3. The PD or HRMU shall initially screen and evaluate the documents/requirements submitted by the applicant and forward the same to the Training Management Division (TMD)for final evaluation. 4. All qualified applicants shall be furnished a Study Leave Contract (Annexes A-C) prepared by the TMD or HRMU. 5. The contract shall be entered into by the grantee and the BIR represented by the DCIR, RMG. The following officials shall likewise initial the said contract: For National Office For Regional Office Concerned DCIR Concerned Regional Director Concerned ACIR ACIR, HRDS ACIR, HRDS Chief, Personnel Division Chief, Personnel Division Chief, TMD Chief, TMD Head, HRMU 6. The contract shall be notarized before the Legal Officer of the BIR who is a Notary Public. 7. HRMU Heads shall facilitate the signing of the Study Leave Contact by regional officials while the TMD shall endorse the same to the concerned national office officials. 8. The grantee shall be relieved of the duties and responsibilities of his position while on study leave. 9. Upon termination of the study leave contract, the grantee shall report back to duty and a copy of the Report for Duty shall be submitted to PD/HRMU/TMD. 10. The TMD shall furnish the PD/HRMU/Accounting Division a quarterly list of grantees. 11. The PD/HRMU shall submit a status report of the grantee's service obligation to TMD. 12. The TMD shall inform the Accounting Division of the grantees who failed to comply with the terms and conditions of the Study Leave Contract. 13. The Chief, Accounting Division, shall require the grantee who failed to comply with the terms and conditions of the Study Leave Contract, to refund all the salaries and other benefits received during the duration of the study leave. C. Obligations of the Grantee 1. Comply/pursue the terms and conditions of the approved study leave; 2. Submit to the TMD, upon completion of the grant or within a reasonable time, the following documents: 2.1 Duly certified copy of examination results for those who took the bar/board examination,. 2.2 Copy of academic work/thesis, transcript of record, certificate of completion/graduation, diploma, etc., for those who completed their masteral degree. 3. Report for Duty copy furnished PD or HRMU and TMD; 4. Render service obligation to the BIR pursuant to CSC-MC 14, s.1999 Section 68 (b, p.10), to wit: Duration of Study Leave Service Obligation One (1) Month to Three Two (2) years (3) Months More than three (3) Months to Three (3)years Six (6) months 5. Refund to the BIR the salaries and other remunerations received while on study leave in case of failure to fulfill the service obligation and/or in case of violation of any of the terms and conditions stipulated in the approved Study Leave Contract; 6. Submit to the TMD thru the PD or HRMU, a written explanation in case of failure to take the bar/board/comprehensive examination and thesis defense as stated in the approved study leave. Disciplinary action may be imposed if such written explanation is not found to be meritorious. 7. In case of default from service obligation thru voluntary resignation, optional retirement, separation from the service through his own fault, or other causes within his control, the grantee shall refund the gross salary, allowances and other benefits received while on study leave based on the following formula: R = (SOR-SOS) X TCR ______________ SOR WHERE: R = Refund TCR = Total Compensation Received (Gross Salary, Allowances and other benefits received while on study leave) SOS = Service Obligation Served SOR = Service Obligation Required D. Obligations of the Bureau 1. Allow the grantee to go on study leave on official time for a maximum period of six (6) months; 2. Relieve the grantee of all duties and responsibilities of the position while on study leave; 3. Pay the grantee's salary, allowances and other benefits such as PERA, thirteenth month pay and bonuses etc.; 4. Monitor the grantee's service obligation referred to in the contract; and HIEAcC 5. Deduct from the grantee's salary all remunerations and other benefits received during the period of approved study leave in case of violation of the terms and conditions of the said contract. IV. EFFECTIVITY This Order shall take effect immediately. (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue