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RMC No. 08-2018: Publishes the full text of MC No. 35, entitled “Clarifying and Reinforcing Existing Rules and Regulations on Foreign Travel Authorities, Travel Entitlements, and Travel Tax Exemptions, which Require the Approval of the Office of the President”

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Summary

RMC No. 08-2018 publishes the full text of Memorandum Circular No. 35 on rules for foreign travel authorities, travel entitlements and travel tax exemptions that need Office of the President approval.

Key points

  1. Minimum criteria. Official foreign travel is allowed only if the purpose is within the official’s mandate, the projected expenses are not excessive, and the trip is expected to bring substantial benefit to the country. Each request must state how it meets these criteria.
  2. Request timing. The request and supporting documents go to the Malacanang Records Office at least ten (10) working days before departure. In extremely justifiable cases, it may be filed not later than two (2) working days before.
  3. Allowances and airfare. Daily Subsistence Allowance follows UNDP rates, split 50% accommodation, 30% meals and 20% incidentals unless the rates say otherwise. Actual accommodation claims may exceed the DSA component but not 130% of the UNDP rates. Airfare is economy class, except business class may be authorized for flights exceeding four (4) hours without counting lay-overs.
  4. Who is not covered. Private individuals, consultants and those engaged by contracts of service, and spouses or children of officials are not issued travel authorities or government funding. The exceptions are highly meritorious circumstances with written justification for consultants, and cases where diplomatic protocol provides otherwise for spouses and children.
  5. Leave forms and authority. No official or employee may depart on any travel abroad, even a personal trip at no cost to government, without accomplished leave forms and agency travel authorization.
  6. Consequences. Non-compliance is ground for outright denial of requests. Administrative cases for misconduct, insubordination or related offenses are filed against personnel who travel abroad without authority.

Who is affected

  • Government officials and personnel traveling abroad

Deadlines and effectivity

  • Request submission: at least ten (10) working days before departure, or not later than two (2) working days in extremely justifiable cases

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.