Procedure in the Payment of Transportation and Representation Allowances of BIR Officials

October 3, 1977 REVENUE MEMORANDUM ORDER NO. 48-77 SUBJECT : Procedure in the Payment of Transportation and Representation Allowances of BIR Officials TO : Revenue Service Chiefs, Assistant Revenue Service Chiefs, Chiefs of Divisions and Others Concerned In line with the procedure prescribed in the 2nd Indorsement of the Acting Chairman of the Commission on Audit dated September 9, 1977, in relation to the letter of authority of the Acting Commissioner of the Budget dated March 15, 1977 regarding the allowances of BIR Officials, the following regulations in the payment of transportation and representation allowances to the bureau officials are hereby issued, effective as of July 1, 1976. cdta 1. Revenue officials listed in the above-mentioned letter of authority are authorized commutable transportation and representation allowances at the respective rates indicated in Section 12 of LOI No. 44, subject to availability of funds, the usual accounting and auditing requirements and the limitations of Section 13 of LOI No. 44. 2. Chief of divisions whose functions are supportive or ancillary in nature relative to the functions of the Bureau, as enumerated in the said letter are allowed reimbursable transportation and representation allowances under Item 6, Section 12 of LOCI No. 44. 3. Other revenue officials who are not specifically mentioned under the provisions of the LOCI but whose salary rates are higher than chiefs of divisions and whose duties and responsibilities are better or at least comparable with those of division chiefs are allowed reimbursable allowances as follows: Assistant to the Commissioner and Revenue Service Chief P150.00 each per mo. Assistant Revenue Service Chief, Head Executive Assistant, and Revenue Operations Performance Officer P100.00 each per mo. 4. Revenue officials entitled to reimbursable allowances shall be paid at the end of the month, not earlier, by accomplishing in lieu of receipts and the usual itemization of expenses, the following certification on the face of the voucher: "This is to certify that the amount herein being claimed is for reimbursement of transportation and representation expenses actually incurred by me in the performance of my official duties during the period from _____________ to _____________, inclusive, that the transportation expenses referred to exclude trips from home to office and vice-versa; and that during the said period I did not use government vehicle nor was furnished government transportation." 5. The claim voucher of revenue officials entitled to reimbursable allowances shall be reviewed by their immediate superior for regularity and correctness and approved by the Revenue Service Chief (Administrative). cd EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8