Summary
RMC No. 45-2019 publishes the full text of EO No. 77, which prescribes rules, regulations and rates of expenses and allowances for official local and foreign travels of government personnel.
Key points
- Coverage and criteria. It covers personnel of National Government Agencies, SUCs, GOCCs, GFIs, Congress, the Judiciary, Constitutional Commissions, the Office of the Ombudsman and LGUs. Travel must be essential to the official’s functions, needed by the agency or of substantial benefit to the State, critical to the activity’s outcome, and not involve excessive expenses.
- Who cannot get foreign travel. Private individuals, consultants and contract-of-service personnel (except in highly meritorious cases with written justification), and spouses or children of officials (except under diplomatic protocol or international practice) get no foreign travel authority or government funding.
- Daily Travel Expenses. For local travel beyond the 50-kilometer radius, the maximum DTE is P1,500 for Cluster I, P1,800 for Cluster II and P2,200 for Cluster III. Claims need no bills and receipts, and these are in addition to transportation and miscellaneous expenses.
- Apportionment and excess. The day of arrival and succeeding days on official business get 100% of DTE (lodging 50%, meals 30%, incidentals 20%), and the departure day gets 50%. Actual accommodation above the DTE component may be reimbursed up to 100% of that component, with agency head certification and bills and receipts.
- Within 50 kilometers. Transportation and DTE may be authorized if the personnel stay at the place of assignment, with a hotel bill proving the stay. Those who commute daily get actual fare and meals not exceeding thirty percent (30%) of the meal component of the DTE.
- Foreign travel. Authorized only for international conferences or missions, grant-funded or minimal-cost scholarships and trainings, and invitations for speaking engagements or awards endorsed by the DFA. Delegations are kept to the barest minimum, and travel junkets, strategic planning workshops and team building abroad are prohibited.
Who is affected
- Personnel of National Government Agencies, SUCs, GOCCs, GFIs, Congress, Judiciary, Constitutional Commissions, Ombudsman and LGUs
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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