Summary
RMO No. 44-2025 prescribes guidelines for processing and paying separation and Terminal Leave Benefit (TLB) claims in the National and Regional Offices, amending RMO No. 37-2016 and RMO No. 40-2020.
Key points
- Applications and Letter of Intent. Retirement, resignation and transfer applications, death certificates and COMELEC Certificates of Candidacy go to the Personnel Division (PD) for the National Office or the AHRMD for Regional Offices. Employees who retire, resign or transfer submit a Letter of Intent (Annex B).
- Notice periods. For compulsory retirement, the LOI is due at least one hundred twenty (120) calendar days before retirement. For resignation, optional or disability retirement, or transfer, it is due at least thirty (30) calendar days before separation. Disability retirement first needs GSIS pre-approval, and notice of death goes to the PD within thirty (30) days from death.
- Candidacy and no withdrawal. Officials and employees who file a Certificate of Candidacy are considered resigned effective upon application of candidacy. An LOI to retire or separate cannot be withdrawn once approved and signed by the CIR.
- Clearances. Compulsory retirees secure clearance within six (6) months before separation and a Final Clearance the day after. A Supplemental/Final Clearance (BIR Form No. 0047 / BIR Form No. 0029) is also secured on the date of retirement. Cleared Accountabilities certificates are issued only when all accountabilities are settled.
- Processing times. The PD or AHRMD prepares the approval for the CIR’s signature within five (5) days from receipt of the application. TLB processing takes thirty (30) working days from completion of the National Office Clearance and receipt of complete documents and OMB, CSC and OP clearances.
- Separation Docket. The PD or AHRMD prepares the Separation Docket, with ORS, DV and Annex D documents, a DBM folder and the List of Actual Retirees to be Paid (LARP). The Accounting or Finance Division checks completeness within five (5) working days from receipt.
Who is affected
- BIR officials and employees who retire, resign, transfer or file candidacy
- Heirs of deceased officials and employees
- Personnel Division and Administrative and Human Resource Management Divisions
Deadlines and effectivity
- Compulsory retirement LOI: at least 120 calendar days before retirement
- Other separation LOI: at least 30 calendar days before separation
- TLB processing: thirty (30) working days from completion of requirements
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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