RMO No. 3-2025 Digest PDF 2

RMO No. 3-2025 (January 13, 2025) prescribes internal guidelines for the payment of Monthly Communication Expenses (MCE) of BIR officials and employees under DBM Budget Circular No. 2024-2. Effective January 1, 2025, BIR personnel without an existing mobile phone subscription plan may apply at any telephone company business center for a plan up to a position-based cap (e.g., Commissioner P5,000.00; Deputy Commissioner P3,000.00). Each official/employee registers one official mobile number with GSD/AHRMD on or before January 8, 2025, personally pays the monthly bill, and is reimbursed through the Land Bank ATM payroll account after submitting a signed certification (Annex A) and a certified true copy of the DTR on or before the 5th day of the following month. This is an internal administrative issuance and does not impose obligations on taxpayers.