Guidelines on the Provision of Free Quarters to Certain Officials of the Bureau

July 21, 1997 REVENUE MEMORANDUM ORDER NO. 45-97 TO : All Regional Director, Assistant Regional Directors and Others Concerned SUBJECT : Guidelines on the Provision of Free Quarters to Certain Officials of the Bureau I. OBJECTIVE This Order prescribes the guidelines for entitlement to free quarters allowance of certain BIR officials pursuant to Sec. 46 of the General Provisions of R.A. 8250 and to the pertinent provisions of subsequent General Appropriations Act and in accordance with the rules and regulations promulgated by the Department of Budget and Management (DBM). II. COVERAGE This Order shall apply to Regional Directors and Assistant Regional Directors of the BIR who are assigned or transferred to a place other than that of their domicile and do not own houses or rooms therein, by virtue of agency policies or reshuffling or rotation. III. EXEMPTIONS The following are not covered by this Order: a) those who are expressly provided free quarters, and b) those who are stationed abroad. IV. GUIDELINES 1. Officials covered by this Order who are not provided free quarters within the office premises may rent houses or rooms which shall serve as his quarters. Free quarters shall mean the free use of government-owned or leased place of lodging (fully furnished), which may include telephone, water and electricity for basic needs. 2. Rentals shall be based on the prevailing cost of rental in the area or locality but not to exceed the following monthly rates, inclusive of the amount for telephone, water and electric bills: Area/Locality Rate Special Cities (Manila/Quezon City) P2,500.00 Highly Urbanized Cities/Capital Centers 2,000.00 Others 2,000.00 3. Those who desire more expensive quarters may secure such preferred quarters, provided that any excess between the actual rental cost and the amount authorized therefor shall be paid by the official concerned. 4. The rental contract shall be entered into by and between the BIR as represented by the official concerned and the owner of the dwelling unit. 5. Payment of rental shall be made to the owner of the dwelling unit and not commuted in favor of the official concerned. 6. The Chief, Personnel Division, shall be responsible in identifying the officials who are assigned or transferred to places other than their domicile and are entitled to the said allowance. V. FUNDING SOURCE The fund for the purpose shall be charged against the released allotment for Maintenance and Other Operating Expenses of the regional office concerned and thereafter shall form part of the yearly contracted rental of the office building as mandatory expenses. For this purpose, the request for supplemental funds from the National Office shall be supported by copies of the rental contract/agreement. VI. EFFECTIVITY This Order shall take effect January 1, 1997. LIWAYWAY VINZONS-CHATO Commissioner