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RMC No. 39-2005: Publishes the full text of CSC-DBM Joint Circular No. 2-A, s. 2005 issued by the Chairperson of Civil Service Commission and Secretary of Department of Budget and Management entitled “Amendments to CSC-DBM Joint Circular No. 2, s. 2004 re: Non-Monetary Remuneration for Overtime Services Rendered”

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Summary

RMC No. 39-2005 publishes the full text of CSC-DBM Joint Circular No. 2-A, s. 2005 dated July 1, 2005, which amends CSC-DBM Joint Circular No. 2, s. 2004 on non-monetary remuneration for overtime services.

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Key points

  1. Provisions amended. The circular amends Section 5.5.2, on the accrual and use of Compensatory Overtime Credits (COCs), and Section 8, which sets the roles of the CSC and DBM in resolving issues.
  2. Use of COCs. COCs must be used as time-off within the year they are earned until the immediately following year. Unused COCs after that are forfeited.
  3. Resolving issues. Issues on the accrual procedure for COCs and availment of CTOs go to the CSC. All other implementation issues are resolved by the DBM.

Deadlines and effectivity

  • Joint Circular dated July 1, 2005
  • COCs usable in the year earned and the next year

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.