Summary
RMO No. 37-2025 amends Annex E (Calamity Leave) of RMO No. 4-2021 on the monitoring of attendance and leave management.
Key points
- Leave and period. Calamity Leave (MC2) or Special Emergency Leave (SEL) is five (5) straight days or on a staggered basis. The application is filed within thirty (30) days from the date the proper authorities declare a state of calamity.
- Employees residing in a declared calamity area. The Head of Office approves. The employee submits the leave application and proof of the declaration of state of calamity or a Barangay Certificate stating residence in the area.
- Employees in areas not declared but evidently impacted. The Head of Agency approves. The employee submits the application and valid justification with supporting documents showing impact, subject to verification and validation of the Head of Office.
- Extension beyond five days. The Head of Agency approves an extension. The employee submits the application and valid justification with supporting documents showing impact, subject to verification and validation of the Head of Office.
Who is affected
- BIR employees applying for Calamity Leave or Special Emergency Leave
Deadlines and effectivity
- Application within thirty (30) days from the declaration of state of calamity
- Leave of five (5) straight days or staggered
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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