RMO No. 09-2015: Prescribes the guidelines and procedures in the processing and issuance of clearance in the National Office and Regional/District Offices

Key points

1. When clearance is required. Personnel must secure and submit clearances for retirement, resignation, death, transfer, separation by administrative decision, being dropped from the rolls, transfer under a travel assignment order, and certain leaves. The leaves covered are maternity, vacation or sick leave of 30 days or more, study leave, special leave under the Magna Carta for Women, and sabbatical. Each case has its own BIR forms to accomplish, such as Nos. 0029, 0037, 0046, 0030 and 0049.
2. Conditions for signing. A clearance is not signed unless all money and property accountabilities are settled and pending dockets, records and documents are turned over. A signatory who signs despite outstanding accountabilities or without turnover is administratively liable under the Revised Code of Conduct of the BIR.
3. Retirees. Retirees may secure clearance of accountabilities six (6) months before the retirement date, and accountable officers may be relieved of such duties then. Clearances of retirees get priority. Compulsory retirees must give a written expression of intent at least one hundred twenty (120) days before retirement.
4. Other separations and transfers. Those on optional or disability retirement, resigning, or moving to another agency apply by letter to the Commissioner through the Head of Office thirty (30) days before the effectivity of separation. A transferred official or employee cannot receive salary without the required clearances.
5. Leave clearance deadlines. Vacation leave of 30 working days or more: 5 days before the leave starts. Study leave, sabbatical and secondment: 30 working days before. Sick or rehabilitation leave of 30 working days or more, maternity leave and Magna Carta for Women leave: within 5 days after reporting, with a medical certificate and a fit-to-work certificate validated by a government physician.
6. Forms and copies. A Supplemental/Final Clearance (BIR Form No. 0047) is secured on the retirement date even if a National Office Clearance was issued earlier. All clearance forms are accomplished in five (5) copies, and no copy may be detached along the routing.

Who is affected

• BIR National Office personnel
• BIR Regional Office personnel
• Retiring BIR employees

Deadlines and effectivity

• Retirees may clear accountabilities six (6) months before retirement
• Compulsory retirement intent: at least 120 days before retirement
• Other separations: application 30 days before effectivity