RMO No. 35-98: Prescribes the policies, guidelines and procedures on the issuance of clearance to retiring officials, as well as those who resign or are affected by transfer, or are otherwise separated from the service

Summary

RMO No. 35-98 sets policies, guidelines and procedures for issuing clearance to officials who retire, resign, are affected by transfer or are otherwise separated from the service.

Key points

1. Offices covered. The clearance may be for the National Office, Regional Office or Revenue Data Center.
2. When clearance is required. All BIR personnel submit clearance for automatic or optional retirement, resignation, death, and transfer to another government agency. It is also required for transfer by Travel Order, maternity leave, and vacation leave of 30 calendar days or more.
3. Signatories. The Order specifies the signatories for the clearances.

Who is affected

• All BIR personnel

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