Revenue Memorandum Order · RMO
RMO No. 37-2025 Digest
To amend Annex - E (Calamity Leave) of RMO No. 4-2021 regarding consolidated policies and guidelines in the monitoring of attendance and leave management (which amended RMO No. 28-2008, as amended by RMO No. 21-2011).
- Document type
- RMO
- Number
- 37
- Year
- 2025
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMO No. 37-2025 (August 27, 2025) amends Annex E (Calamity Leave) of RMO No. 4-2021, the consolidated rules on attendance and leave management that amended RMO No. 28-2008 as amended by RMO No. 21-2011. It retains Calamity Leave (MC2) / Special Emergency Leave (SEL) at 5 straight days or on a staggered basis, applied for within thirty (30) days from declaration of a state of calamity. For three situations it sets the approving officer and required documents: (A) employees residing under a declared state of calamity - Head of Office approves, with proof of the declaration or a Barangay Certificate; (B) employees in areas not officially declared under state of calamity but evidently impacted - Head of Agency approves, with valid justification and supporting documents subject to verification/validation by the Head of Office; and (C) employees seeking extension beyond the five (5) days - Head of Agency approves with justification and supporting documents, also subject to verification. This is an internal administrative issuance and does not establish tax rules.