RMO No. 16-2026: Supplemental guidelines and procedures in the implementation of Revenue Memorandum Order No. 44-2025, with respect to the processing and payment of Separation and Terminal Leave Benefits claims of officials holding the positions of Regional Director/OIC-Regional Director and Assistant Regional Director/OIC-Assistant Regional Director

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Summary

RMO No. 16-2026 gives supplemental guidelines for implementing RMO No. 44-2025 on processing and paying separation and terminal leave benefit claims of Regional Directors and Assistant Regional Directors.

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Key points

  1. Covered officials. The Order covers officials holding the positions of Regional Director/OIC-Regional Director and Assistant Regional Director/OIC-Assistant Regional Director.
  2. Modes of separation. It covers claims of those separated from the revenue service due to retirement, resignation, transfer to other government agencies, filing of a certificate of candidacy, death, and other modes of separation.
  3. Centralized processing. The General Rule under RMO No. 044-2025 governs, and processing of these claims stays centralized at the National Office. The procedures and responsibilities of applicants and offices are specified in the Order.

Who is affected

  • Regional Directors and OIC-Regional Directors
  • Assistant Regional Directors and OIC-Assistant Regional Directors

Deadlines and effectivity

  • Issued: July 7, 2026

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

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