Summary
RMO No. 14-2022 amends RMO No. 40-2020 on the revised guidelines and procedures for processing Clearances in the National Office and Regional/District Offices.
Key points
- Issuing offices of CCA. The Order lists the divisions that issue the Certificates of Cleared Accountabilities (CCAs) attached to the National Office Clearance (Form 0029/0048/0047), Regional Office Clearance (Form 0030/0049) and District Office Clearance Form (Form 0046). Revenue Data Centers no longer issue CCAs for Regional Office employees, and system access revocation CCAs come from the NMTSD and DWSOD of the National Office.
- Role of the Personnel Division. The PD gives service records and assignment history of retired, separated or transferred employees to the Revenue Accounting Division (for collection items) and the Accountable Forms Division (for accountable forms). It also gives the NMTSD and DWSOD a monthly list of separated employees for access revocation.
- Requests and signatories. Retired, separated or transferred employees use the prescribed request letter (Annex L), and an authorization letter (Annex M) if a representative claims the CCA. Assistant Chiefs may sign a CCA for the Division Chief if the latter is not physically present.
- Turnover of accountabilities. Retirees and employees transferring to another BIR office turn over all property and money accountabilities before the effective date of retirement or transfer. Heads of office monitor the turnover, and Administrative Officers submit it to the concerned divisions.
Who is affected
- Retiring, separated or transferring BIR employees
- Offices that issue CCAs
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.