Summary
RMO No. 40-2003 amends certain provisions of RMO No. 27-2003 on the use and payment of official cellular phones.
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Key points
- Retirement or resignation. The official cellular phone is returned to the Chief, General Services/Administrative Division for re-issuance.
- Transfer to another office. If the new office also has an official cellphone assigned, the assignee may keep the unit first issued. The office where the official is re-assigned handles and pays the billing.
- Payment of charges. The Bureau pays the monthly (non-consumable) subscription of P 800.00. The assignee pays any excess over the allowed free 300 text messages and 100 minutes free calls. No certification as to the nature of calls is required.
Who is affected
- Officials assigned an official cellular phone
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.
