Summary
RMO No. 45-2000, issued October 23, 2000, prescribes the policies, guidelines and procedures for granting study leave to BIR personnel.
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Key points
- Basic qualifications. The applicant must be a permanent BIR employee not more than 60 years of age. The applicant must hold a Bachelor’s degree that requires passing a Bar or Board Licensure Examination. For a Bachelor’s Degree requiring thesis writing or comprehensive examination, the applicant must have completed all academic requirements for a Master’s Degree.
- Relevance of study. The profession or field of study must be relevant to the agency or to the applicant’s official duties and responsibilities.
- Service and rating. The applicant must have rendered at least two (2) years of revenue service. The rating must be Very Satisfactory for the last two rating periods immediately before the application.
- Clean record. The applicant must have no pending administrative and/or criminal charges, including a pending service obligation from a previous local or foreign scholarship and training contract.
- Limits and promotion. Qualified personnel may avail of study leave only once, for a maximum of six (6) months. Officials and employees on study leave are not considered for promotion during that period.
Who is affected
- Permanent BIR employees not more than 60 years of age who meet the Order’s qualifications
Deadlines and effectivity
- Study leave once only, maximum of six (6) months
- At least two (2) years of revenue service
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.
