Prescribing the Policies and Guidelines in the Processing of Documents for Retirement of BIR Employ

September 30, 1999 REVENUE MEMORANDUM ORDER NO. 76-99 TO : All Revenue Officials and Personnel Concerned SUBJECT : Prescribing the Policies and Guidelines in the Processing of Documents for Retirement of BIR Employees To facilitate the processing of application for retirement and the immediate release of benefits to retirees, the following are hereby prescribed for strict compliance: 1. The Personnel Division shall prepare the list of retirees from the National and Regional Offices every January of each year, copy furnished: Revenue Accounting Division, Property Section, General Services Division and Accountable Forms Division and shall prepare a memorandum to the Accounting Division for their salary stoppage effective on the date of their retirement; 2. All automatic retirees must be cleared of their money and property accountabilities six (6) months before their retirement date to give them ample time for the preparation of retirement documents; 3. Accountable Officers shall be relieved from duties and responsibilities that involve money and property accountabilities i.e. documentary or science stamps, letters of authorities, dockets, mission orders and the like, six (6) months before their retirement date and to avoid disruption of revenue service, the Head of Office or Director concerned shall immediately designate a replacement; 4. Processing of the clearances of retirees shall be given priority by all offices concerned to avoid delay and ensure the immediate release of retirement benefits; 5. The Personnel Division shall provide the retiring employees with the following checklist of requirements to be accomplished within the six (6)-month period: 5.1 Application for retirement 5.2 Application for terminal leave 5.3 Statement of Assets and Liabilities (as of the last day of service) 5.4 Service records outside the BIR, if any 5.5. Transferred leave credits, if any 5.6 Copy of latest appointment 5.7 Copy of the latest salary adjustment notice 5.8 Application for extension of BIRMAG Membership 5.9 Application for provident benefits (PAG-IBIG) 5.10 National Office Clearance 5.11 Regional Office Clearance (for regional personnel) 5.12 Accounting requirements 5.13 Turn-over of money and property accountabilities, if any 5.14 Ombudsman clearance 6. It shall be the duty of the Bureau offices concerned to cooperate and coordinate with each other to ensure timely grant of benefits to all BIR retirees. As such, the following responsibilities shall be observed: 6.1 Personnel Division 6.1.1 A personnel shall be specially assigned to follow-up the clearances to expedite the release of the retirement benefits; 6.1.2 Shall see to it that retirement papers e.g. letter to the GSIS, retirement voucher, claims for terminal pay, etc. are prepared/accomplished/approved as soon as the requirements for retirement are completed by the retiring employee/s. 6.2 Revenue Accounting Division 6.2.1 Shall start reconciling the records of accountabilities of accountable retirees upon receipt of the list; 6.2.2 Shall prepare call-up letter for accountable officers for their submission of requirements for reconciliation, if any. 6.3 Budget Division 6.3.1 Shall provide budget allocation for retirement benefits based on the list submitted by the Personnel Division. 6.4 General Services Division 6.4.1 Shall ensure that property accountabilities of retirees are cleared six (6) months prior to retirement date; 6.4.2 Shall prepare the checks and release the same to retirees within five (5) days upon receipt of the approved general vouchers covering payment of retirement gratuity and terminal leave benefits. LibLex 6.5 Accounting Division 6.5.1 Shall ensure that money accountabilities of retirees are cleared six (6) months prior to retirement date; 6.5.2 Shall audit the computation of terminal leave and retirement gratuity submitted by the Personnel Division and upon compliance of all requirements, immediately recommend the preparation of corresponding checks. 7. All applications for retirement duly accomplished with supporting documents shall be submitted to the Personnel Division for signature of ACIR, HRDS before forwarding the same to the GSIS. This Order takes effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue