Summary
RMO No. 42-2004 prescribes the guidelines and procedures for receiving collections and granting honoraria to BIR personnel in procurement activities, under Section 15 of RA No. 9184 and National Budget Circular No. 2004-5.
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Key points
- Entitlement. Personnel must be designated by a Revenue Special Order (RSO) as chairman or member of the Bids and Awards Committee (BAC), the Technical Working Group (TWG) or Secretariat. They must have participated in a procurement activity under Section 12.1 of the IRR of RA No. 9184 for a contract, as certified by the BAC Chair or Vice-Chair.
- Ad hoc secretariat. BAC Secretariat members who performed functions on an ad hoc basis may be paid honoraria at the same rate as TWG Chair and members.
- Cap. Honoraria received in a month may not exceed 25% of the monthly basic salary.
- Overtime. Those receiving honoraria cannot render overtime with pay or overtime compensated by time or days off. Secretariat members in the agency’s Procurement Unit get no honorarium, but may render overtime under Budget Circular No. 10 and Administrative Order No. 103.
Who is affected
- BAC chairman and members
- TWG members
- BAC Secretariat members
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.
