RMO No. 50-2024

REVENUE MEMORANDUM ORDER NO. 50-2024 issued on December 11, 2024, prescribes the revised guidelines, policies and procedures for the grant of Permit for Personal Travel Abroad (PPTA). Application for request for PPTA shall be prepared and filed in accordance with the provisions of DOF Department Order No. 049-2019 and subject to the usual screening and evaluation of the Personnel Division (PD). The following is the revised checklist of requirements (Annex A) for request for PPTA: a. Request letter to travel abroad of the concerned official/employee addressed to the Commissioner of Internal Revenue (CIR) duly indorsed by the Regional Director (RD), if applicant is from the Regional Office (RO), or by the Assistant Commissioner (ACIR)/Chief of Staff (COS) of the concerned Office/Group in the National Office (NO). For revenue employees and officials who are under the Large Taxpayers Service (LTS), request for PPTA shall be indorsed by the ACIR-LTS. b. Application for Leave (CSC Form No. 6) for the period covered duly signed and approved by the concerned authorities per Annex E — "Types of Leave and Approving Officer" of Revenue Memorandum Order (RMO) No. 4-2021. c. Certification of No Pending Administrative Case from the Internal Investigation Division (IlD). If the IID clearance provided by the applicant is not the original copy for reason that the request for issuance of the same was made through the digital platform of IID, the print-out of the email response/reply of IID should also be forwarded to PD as additional documentary requirement in the processing of request for PPTA. d. Certification of No Unliquidated Cash Advance issued by Finance Division for applicants from the RO or Accounting Division for applicants from the NO. e. Duly notarized Affidavit of the applicant using the prescribed format stating: i. Item/position, Place of Assignment of the applicant; ii. Duration of travel, destination (city and country) and purpose; iii. The estimated cost of the trip and how will the trip be financed; f. If travel is to be financed by own account: i. Income Tax Return (ITR) of the applicant for the preceding tax year or BIR Form 2316 if availed was substituted filing of Income Tax Return (ITR). ii. Latest copy of Statement of Assets, Liabilities and Net Worth (SALN) Additional requirements if travel is on other person's account: iii. ITR or BIR Form 2316 if availed substituted filing of ITR for the preceding tax year of the person giving support for travel (For Filipino Citizen) or; iv. Passport or any proof of financial capacity to support the travel (If to be financed by non-resident). g. Certification from the Head of Office attesting that the proposed travel will not disrupt normal operations of the office and that the applicant has no urgent pending deliverables. h. List of breakdown of expenses indicating estimated expenses particularly airfare, accommodation, estimated pocket money, food expense, tour/rides, souvenirs and others signed by the applicant. i. If applicable, letter under oath explaining the capacity/urgency of the travel for applicants who:  Have insufficient/no more leave credits.  Have previous foreign trips for the last six (6) months.  Have property/ies acquired thru loan financing such as housing loan, etc. which consequently lead to minimal take home pay. j. Written justification addressed to the approving authority in case the travel request will fall short of the ten (10) working day lead time requirement.  For Director-level and above, written justification is addressed to the Secretary of Finance.  For position below Director-level, written justification is addressed to the CIR. Prescriptive period of submission of complete documents to the PD will be as follows: Prescriptive Period of Submission of Period of PPTA Complete Documents to PD Request must be submitted and duly Request for PPTA of one (1) calendar received by PD not later than thirty (30) day to twenty-nine (29) calendar days calendar days before the date of travel. Request must be submitted and duly Request for PPTA of thirty (30) received by PD not later than forty-five (45) calendar days or more calendar days before the date of travel. Application for PPTA shall be duly indorsed by the ACIR/COS having jurisdiction over the requesting personnel for NO employees or by the RD having jurisdiction over the requesting personnel for RO employees. The PD shall return without action any request with incomplete documentary requirements or non-compliance with the required prescriptive period of submission of request for PPTA. Request for PPTA shall be approved by the following: Position Approving Authority Director-level and Above Secretary of Finance Position below Director-level Commissioner of Internal Revenue All request for PPTA for Director-level and above must include a designation of an Officer- ln-Charge (OIC) via Revenue Delegation Authority Order (RDAO — Annex D-1) to be signed by the CIR. Furthermore, Director-level and above officials applying for PPTA shall submit a memorandum stating a brief description of the following to be forwarded to the Secretary of Finance for approval (Annex D-2) pursuant to Department Order No. 061.2024 dated July 9, 2024 of the Department of Finance: a. Action Requested b. Background c. Recommendation Likewise, Division Chiefs and Assistant Division Chiefs in the NO and RO and Revenue District Officers (RDOs) and Assistant Revenue District Officers (ARDOs) in the ROs shall submit a designation of OIC (Annex D-3) to be signed by the ACIR concerned for NO employees and RD concerned for RO employees. The memo on the designation of OIC should be submitted to PD together with the other documentary requirements in the request for PPTA. Request for changes on the details on the approved PPTA, such as date of travel or destination, shall not be allowed. Due diligence in applying for request for PPTA should always be exercised. For the said instance, request for cancellation of travel and re-application of request for PPTA must be done provided that the new duration of travel is still within the prescribed period of submission of complete documents (Ref. 111-3 of the issuance). No filing of application for extension of leave of absence shall be granted after the termination of the approved PPTA except on meritorious/emergency cases such as due to illness which requires medical attention. In cases of illness while abroad, a medical certificate from the attending physician validated by the consul of the country where the employee is staying shall be secured in support of the applications for sick leave of absence. The CIR has the exclusive authority to approve or disapprove request for PPTA, which authority may be delegated at the discretion of the Commissioner.