RMO No. 05-2003: Prescribes the policies and guidelines on the transfer of revenue personnel for humanitarian reasons

Summary

RMO No. 05-2003 prescribes policies and guidelines for transferring BIR personnel to another office for humanitarian reasons.

Key points

1. What counts as humanitarian transfer. It means reassignment due to persistent health and medical problems needing extensive treatment of the personnel or an immediate family member, or due to circumstances from fortuitous events.
2. Item of the transferred personnel. The personnel may bring the present item until a similar position with the same salary grade and job description becomes available in the new office. Once given an item there, the vacated or borrowed item returns to the office of origin.

Who is affected

• BIR personnel reassigned for humanitarian reasons

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.