RMO No. 40-2020: Prescribes the revised guidelines and procedures in the processing and issuance of clearances in the National Office and Regional/District Offices

Key points

1. Who needs clearance and when. All BIR personnel secure clearances for retirement, resignation, transfer to another office and separation from service, among others, using the prescribed BIR Form. An employee transferred by Revenue Travel Assignment Order (RTAO) cannot receive salary without the required clearances, unless the transfer is within the same office and involves no accountabilities.
2. Retirement timelines. Retirees may clear money and property accountabilities six (6) months before retirement. Compulsory retirees file a written expression of intent at least one hundred twenty (120) days before, and those on optional or disability retirement, resigning, or transferring file an application thirty (30) days before the separation takes effect.
3. Clearance deadlines for leaves. Vacation leave of 30 calendar days or more: 5 days before the leave. Study leave, sabbatical leave and secondment: 30 working days before. Sick or rehabilitation leave of 30 calendar days or more, maternity leave and Magna Carta for Women leave: within 5 days after reporting.
4. Certification of Cleared Accountability. The employee requests Certifications of Cleared Accountability (CCAs) from the listed offices at the same time, using Annex I. The CCAs are consolidated and sent with the clearance form to the Personnel Division or AHRMD for routing.
5. Issuance rules. Offices issue CCAs only when money and property accountabilities are settled, dockets are turned over and no administrative case is pending. They act within three (3) working days from receipt of the request.
6. Turnover of accountabilities. Transferring or separating personnel turn over accountable properties, records and forms within ten (10) working days after receiving the transfer Order, or not later than the separation date. Non-compliance with the timelines violates office rules, with penalty under the Revised Code of Conduct as implemented by RMO No. 53-2010.

Who is affected

• BIR officials and employees
• Retirees, resigning and transferring personnel
• Heads of Office
• Personnel Division and AHRMD

Deadlines and effectivity

• Retirees may clear 6 months before retirement
• Compulsory retirement notice at least 120 days before
• Optional or disability retirement, resignation or transfer: 30 days before
• CCAs issued within 3 working days