Guidelines for Issuance of Medical Certificate for Leave Purposes

October 7, 1998 REVENUE MEMORANDUM ORDER NO. 78-98 TO : All Revenue Officials and Employees SUBJECT : Guidelines for Issuance of Medical Certificate for Leave Purposes I. OBJECTIVE: This order is issued to update all BIR employees on the policies and procedures for the issuance of medical certificates for leave purposes. II. GUIDELINES AND INSTRUCTIONS: A. Issuance of medical certificate 1. The medical certificate should clearly state the name of the employee, the diagnosis, the length of confinement (inclusive date of sick leave), the name of the attending physician and license number, and should be accomplished in the physicians own prescription pad (with letter head) or the clinic's or hospital's official letter head if the former is not available. 2. All medical certificates for sick leave exceeding 5 days shall pass thru the medical clinic for approval. 3. All medical certificates should be submitted for authentication within 2 weeks after the employees have reported back for work. 4. No medical certificate/sick leave shall be processed in advance, or prior to resumption of work except: a. Medical Certificate for scheduled operations/ surgery and medical work-up/examination. b. Medical Certificate for maternity leave for Delivery of full term Pregnancy only. c. Terminal leave for medical retirement or disability. 5. The medical certificate should be hand-carried by the employee applying for sick leave for further evaluation by clinic physician except for reasonable cause i.e., complicated pregnancies where the employee is still bed-ridden and medically disabled employees for retirement. B. Other Requirements 1. All sick leave applications exceeding 21 working days or (1 month) and those unreasonably long (not compatible with the diagnosis) should be accompanied by an affidavit (sworn statement) from the attending physician who issued the medical certificate attesting that the medical condition of the patient really necessitates long vacation from work. 2. Sick leave application of personnel with pending administrative cases should be first signed by the immediate supervisor before authentication of the medical certificate by the Medical and Dental Division. 3. Maternity leave as a result of abortion or miscarriage should be supported by a hispathology report confirming the pregnancy. 4. Employees who waive their maternity leave and opt to report back to work before their leave expires shall present a "Fit to work" certificate from their attending physicians. III. EFFECTIVITY: This order takes effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner