RMO No. 19-2020: Consolidates the policies and procedures governing the grant of Study Leave for BIR personnel

Key points

1. Purpose and eligibility. Study leave is time off to prepare for bar or board examinations or to complete a master’s or doctorate degree. The employee needs at least two (2) years of service, and the grant follows CSC MC No. 14, s. 1999, as amended by CSC MC No. 21, s. 2004, and COA rules. A contract between the agency head or authorized representative and the employee covers the leave.
2. Maximum periods. BAR/Board Examinations or a Doctorate Degree with dissertation writing: 6 months. Master’s with Comprehensive Examination and thesis: 4 months. Master’s with thesis only: 3 months. Master’s with Comprehensive Examination only: 2 months.
3. No extension. No extension is given once the maximum period is used. Extra time may be taken as leave of absence charged against vacation leave credits.
4. Service obligation. One (1) month of leave requires six (6) months of service. Two (2) to three (3) months require one (1) year, and more than three (3) months up to six (6) months require two (2) years.
5. Staggering and limits. The six-month period may be taken in stages if the earlier service obligation is already served. A new grant may be availed every two (2) years after serving the obligation. No more than five percent (5%) of the workforce of the service/region/district/office may be on study leave per semester.
6. Application and compliance. Applications with all requirements, including the study leave contract, go to the Training Management Division (TMD) at least fifteen (15) working days before the leave. Non-compliance is ground for not processing the application and for disapproving later grants.

Who is affected

• BIR officials and employees with at least two (2) years of service

Deadlines and effectivity

• Application at least fifteen (15) working days before the leave
• New grant every two (2) years after serving the obligation