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RMO No. 38-2004: Prescribes the guidelines and procedures in the implementation of compensatory services

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Summary

RMO No. 38-2004 prescribes the guidelines for implementing compensatory services by BIR employees.

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Key points

  1. Offsetting non-attendance. Compensatory services may be rendered outside regular working hours, except Sundays, to offset non-attendance or undertimes during regular office hours. This needs the written approval of the head of office.
  2. Services on special non-working days. Services rendered on the specified special non-working days may offset future leave of absences. They cannot be added to leave credits or used to offset absences or undertimes already incurred.
  3. Coverage. Under CSC MC 14, S. 1999, all Internal Revenue employees may offset future leave of absences for days they reported for work on the special non-working days indicated in the Order (8 days), and for future proclamations of similar nature.

Who is affected

  • All Internal Revenue employees

Deadlines and effectivity

  • Special non-working days listed in the Order (8 days)

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.