RMO No. 3-2025: Guidelines and Procedures on the Payment of Monthly Communication Expenses (MCE) Pursuant to Department of Budget and Management (DBM) Budget Circular (BC) No. 2024-2 dated August 2, 2024

Key points

1. Who and when. Starting January 1, 2025, BIR officials and employees without an existing mobile phone plan may apply at any telephone company business center. The plan may not exceed the amount set for their position.
2. Amounts by position. The order lists adjusted MCE ceilings by position. These include 5,000.00 for the Commissioner, 3,000.00 for a Deputy Commissioner, 2,500.00 for an Assistant Commissioner, 2,000.00 for a Division Chief, and 2,500.00 for a Regional Director. Some positions have amounts authorized by the CIR or special notes.
3. OIC and one number. Personnel designated OIC or acting get the MCE of the position they hold. Each official or employee registers only one mobile number, submitted to the GSD or AHRMD on or before January 8, 2025.
4. Payment and reimbursement. Officials and employees pay their monthly bill personally, then are reimbursed on submitting a signed certification (Annex A) that the amount was incurred for official purposes. A certified true copy of their Daily Time Record goes to the Chief of GSD or AHRMD on or before the 5th day of the following month.
5. Payroll. The GSD or AHRMD prepares the MCE payroll, credited to each employee’s Land Bank ATM payroll account. Only those who submitted the certification are included, and late submissions go to the next month’s payroll.

Who is affected

• BIR officials and employees without an existing mobile phone plan
• Employees designated OIC or in acting capacity

Deadlines and effectivity

• Effective January 1, 2025
• Mobile number submitted on or before January 8, 2025
• Certification and DTR due on or before the 5th day of the following month