Summary
RMO No. 34-2013 prescribes supplemental and amended policies and procedures on study leave for BIR personnel, under CSC Memorandum Circular No. 14, s. 1999, as amended by CSC MC No. 21, s. 2004.
Key points
- Length and purpose of study leave. Study leave is paid time off not exceeding six (6) months to prepare for bar or board examinations or complete a master’s degree. For a master’s degree it cannot exceed four (4) months.
- Contract and no extension. The leave is covered by a contract between the agency head or authorized representative and the employee. No extension is allowed for those who use the maximum period. They may instead file a leave of absence charged against vacation leave credits.
- Application. Applications with all documents, including the study leave contract, go to the Training Management Division at least 15 working days before the scheduled study leave.
- Appointment requirement. The employee must have a permanent appointment. Employees with coterminous appointment may be allowed if they meet items II.1 to II.6, can fulfill the required service obligation, and are not related to the head of agency or to any member of a collegial body or board, within the 4th degree of affinity or consanguinity, in constitutional offices and similar agencies.
Who is affected
- BIR personnel with permanent appointment
- BIR personnel with coterminous appointment who meet the conditions
Deadlines and effectivity
- Study leave: not exceeding six (6) months, or four (4) months for a master’s degree
- Application at least 15 working days before the scheduled study leave
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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