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RMO No. 27-2003: Prescribes the policies and guidelines on the use of Official Cellular Phone

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Summary

RMO No. 27-2003 sets policies and guidelines on the use and payment of official cellular phones.

Key points

  1. Official use only. All cellular phone units are strictly for official use only.
  2. Transfer, retirement or resignation. The unit is returned to the Chief, General Services Division (GSD)/Administrative Division (AD) for re-issuance.
  3. Loss. The assignee immediately reports the loss to the Chief, GSD/AD and to the nearest Smart Customer Service.

Who is affected

  • BIR personnel assigned official cellular phones

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

Related issuances

Cited byRMO No. 40-2003

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.