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RMO No. 35-2023: Prescribes the guidelines and procedures in the payment of individual consumer mobile phone subscription plan pursuant to the approved rationalization of communication expense allocated for BIR Officials

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Summary

RMO No. 35-2023 gives updated guidelines for the monthly payment of individual consumer mobile phone subscription plans under the approved Rationalization of Communication Expense for BIR officials in the National and Regional Offices.

Key points

  1. Who may apply and amounts. Effective October 1, 2023, BIR officials without an existing plan may apply at any telephone company business center for a plan matching their designation. The amounts run from 10,000.00 for the Commissioner and 5,000.00 for a Deputy Commissioner, down to 500.00 for positions such as Revenue Driver, Commissioner’s Office.
  2. Reporting of numbers. Officials report or update their mobile phone numbers to the Chief of AHRMD for Regional Offices or the Chief of the General Services Division for the National Office not later than November 15, 2023. The Chief of AHRMD sends the complete listing to the Chief of GSD not later than November 20, 2023.
  3. Payment and certification. The official pays the monthly bill personally for reimbursement. The official submits a certification (Annex A) that the allocated amount was incurred for official purposes, on or before the 5th day of the following month.
  4. Communication Expense Payroll. GSD or AHRMD prepares the Monthly Communication Expense Payroll, Disbursement Voucher and Obligation Request Status, with amounts based on the monthly allocation, credited to the individual Land Bank ATM payroll account. Only officials who submitted the certification are included, and late submissions go to the next month’s payroll.

Who is affected

  • BIR officials in the National and Regional Offices
  • General Services Division and AHRMD

Deadlines and effectivity

  • Effective October 1, 2023
  • Report mobile numbers by November 15, 2023
  • AHRMD listing to GSD by November 20, 2023
  • Certification on or before the 5th day of the following month

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.