Summary
RMO No. 15-2004 prescribes the policies and guidelines on availing of leaves of absence in the Bureau.
Key points
- Approval for top management. A Regional Director’s leave is approved by the Deputy Commissioner, Operations. An Assistant Commissioner’s leave is approved by the Deputy Commissioner concerned. A Deputy Commissioner’s leave is approved by the Commissioner of Internal Revenue, and the Commissioner’s leave by the Secretary of Finance. Officials or employees on detailed assignment need the approval of the mother unit.
- Required vacation and other leave. Officials and employees with 10 days or more vacation leave credits must take 5 working days of vacation leave each year, continuous or intermittent. Rehabilitation leave for job-related injuries needs a medical certificate and evidence of injury in the line of duty. The Deputy Commissioner, Resource Management Group may decide that absence of up to 6 months is on full pay, not charged to sick or vacation leave credits.
- AWOL and leave without pay. Continuous absence without approved leave for at least 30 working days counts as AWOL, and the person is separated or dropped from the rolls without prior notice. Leave without pay of up to 1 year may be granted. Failure to report at its end means automatic separation. Employees who used up sick leave credits may use vacation leave credits, but not the reverse.
- Maternity leave. Female employees with 2 or more years of service get 60 calendar days with full pay, and may take fewer days with a medical certificate of fitness. Those with at least 1 year but less than 2 years get leave in proportion to service. Those with less than 1 year get 60 days with half pay.
- Paternity leave. Every married male employee gets 7 working days for the first 4 deliveries of his legitimate spouse. A married Muslim male employee with more than 1 legal spouse may avail of it for a maximum of 4 deliveries, regardless of which spouse gives birth.
- Terminal leave and special leave. Terminal leave pay for retirement or voluntary resignation is based on the highest monthly salary received in government service, not the latest. Those at the mandatory retirement age of 65 with services extended for 6 months no longer earn leave credits. Special leave privileges listed in the Order may be used, one privilege for 3 days or a combination up to a maximum of 3 days.
Who is affected
- BIR officials and employees
- Top management from Regional Director up
- Female employees with maternity leave entitlement
- Married male employees with paternity leave entitlement
Deadlines and effectivity
- 5 working days of vacation leave annually for those with 10 days or more leave credits
- AWOL after at least 30 working days of continuous absence
- Leave without pay not exceeding 1 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.