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RMC No. 47-2002: Publishes the full text of Memorandum Circular No. 26 of the Office of the President of the Philippines entitled “Guidelines On Foreign Trips Involving Delegations Or Groups Of Two Or More Persons”

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Summary

RMC No. 47-2002 publishes the full text of Memorandum Circular No. 26 of the Office of the President, on guidelines for foreign trips involving delegations or groups of two or more persons.

Key points

  1. Single proposal for clearance. Such trips must be cleared with the Office of the President under a single proposal.
  2. Size and composition. The group or delegation should be kept as small as possible. Its composition should be carefully determined to avoid overrepresentation and to avoid the need for amendment after a travel authority is issued.
  3. Inter-agency delegations. The lead or coordinating agency submits the travel proposal to the Office of the President and clearly defines each participant’s role. Simultaneous or piecemeal submission to different layers of authority in that office is strictly prescribed.

Who is affected

  • Delegations or groups of two or more persons on foreign trips
  • Lead or coordinating agency of an inter-agency delegation

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.