Summary
RMC No. 02-2005 publishes CSC-DBM Joint Circular No. 03, s. 2004, on continued adoption of austerity measures through the non-filling of vacant positions in government.
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Key points
- Purpose. The Circular gives guidelines for implementing Section 2 of Administrative Order No. 103, issued August 31, 2004, which directs continued austerity measures in government.
- Coverage. It covers all regular positions in national government agencies, including SUCs, GOCCs, GFIs, OGCEs and other Executive Branch instrumentalities, whether or not funded through the General Appropriations Act.
- Prohibition and exemptions. Filling positions vacated by resignation, retirement, dismissal, death or transfer to another government office is prohibited. Teaching, medical, military and local water district positions are exempt, provided they are funded within agency budgets for personal services.
- Use of savings. Fifty percent (50%) of Personal Services savings from funded vacated positions may be used to fill positions without seeking authority. It may also fund reclassification or conversion of positions under the scrap and build policy, and only funded vacant positions may be offered for abolition.
Who is affected
- National government agencies, SUCs, GOCCs, GFIs, OGCEs and other Executive Branch instrumentalities
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.
