Attendance in Seminars and Training Programs Outside the Office during Office Hours

November 27, 1975 REVENUE MEMORANDUM ORDER NO. 62-75 SUBJECT : Attendance in Seminars and Training Programs Outside the Office during Office Hours TO : All Revenue Service Chiefs, Regional Directors and Others Concerned It has come to the attention of this Office that Regional Directors and Service Chiefs have been authorizing the attendance of employees under their jurisdiction to various seminars, conferences and training programs outside the office during office hours particularly those held in the regional offices outside Manila. The permit given for the attendance is based on the memorandum circulars issued by the Office of the President authorizing the conference or seminar. In some cases, the approval of the Commissioner of Internal Revenue had been secured but when the collection of the expenses incurred is made, it is generally disallowed for lack of proper authority. On April 7, 1972, Department Order No. 40-72 was issued by the Department of Finance prescribing the procedure to be followed in the attendance of regional seminars and conferences outside the office during office hours which is quoted hereunder for the guidance of all concerned: "DEPARTMENT ORDER NO. 40-72 APRIL 7, 1972 "It has come to the attention of this Office that officials and employees of bureaus and offices under the Department of Finance have been attending seminars and training programs outside the office during office hours, without prior permission of the Department Head. While the privilege to attend seminars and training programs are steps towards the creation of atmosphere conducive to good office management, the same should be observed according to proper procedure so that the interest of the service may be protected. It may be noted in this connection, that the program of training officials and employees under the Executive Department necessitates consultation and assistance from the Civil Service Commission, particularly in planning and organizing career development activities, in that the Department is required, under Section 5 of Rule X of Republic Act 2260, as amended, to render reports concerning such activities, to the Commission. It would therefore be very difficult, if not impossible, for this Office to comply with such requirement if officials and employees under it, shall engage in such activities at their own volition without even the courtesy of securing prior approval from the proper Department Head. "Heads of bureaus and offices under the Department are therefore enjoined to submit their recommendation concerning officials and employees who wish to attend seminars and/or training programs, outside the office during office hours, to the Department Head for approval before such attendance is allowed. "Non-compliance with the above prescribed procedure shall subject erring officials and/or employees concerned to disciplinary action. "(SGD.) PEDRO M. ALMANZOR Acting Secretary" In accordance with the foregoing, you are, therefore, directed that in the future, attendance to regional seminars and training programs outside the office during office hours on the basis of the Memorandum Circular issued by the Office of the President of the Philippines should be subject to the abovementioned provisions of Department Order No. 40-72. Accordingly, recommendations for the attendance to seminars, conferences and training programs should be submitted as early as possible and by the fastest mail so that the Central Office will have ample time to request the approval of the Department of Finance before the opening of said seminar or conferences. All those concerned are hereby enjoined to follow strictly this requirement. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3