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RMO No. 50-2022: Prescribes the policies, guidelines and procedures governing dropping from the rolls of revenue officials and employees for incurring unauthorized leave of absences

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Summary

RMO No. 50-2022 prescribes and reiterates the policies and procedures for dropping revenue officials and employees from the rolls for unauthorized leave of absence.

Key points

  1. Absent for 30 working days. An official or employee continuously absent without official leave for at least thirty (30) working days may be dropped from the rolls without prior notice, effective immediately. The person may appeal within fifteen (15) days from receipt of the notice of separation, sent to the last known address.
  2. Absent for less than 30 days. A written Return to Work Order (RTWO) is served at the last known address. Failure to report within the period in the Order, not less than three (3) days, is a valid ground to drop the person from the rolls.
  3. Pattern of absences. Dropping without notice may also be justified where a scheme is clear: substantial absences of less than thirty (30) working days, three (3) times in a semester, showing a pattern.
  4. Duties of office heads. Heads of offices strictly implement the CSC rules and report or recommend those absent. They serve the RTWO with proof of service by registered mail or email with read receipt, including a warning that failure to report after thirty (30) working days is a ground for dropping.
  5. Reports and recommendation. Heads submit a report with a Certification of Absences and a certified true copy of the Summary Report of Attendance to AHRMD (Regional Offices) or the Personnel Division (National Office). The Regional Director or National Office head recommends dropping to the CIR as appointing authority.

Who is affected

  • Revenue officials and employees with unauthorized absences
  • Heads of offices, divisions, units and services

Deadlines and effectivity

  • Appeal period: fifteen (15) days from receipt of notice of separation
  • RTWO reporting period: not less than three (3) days

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.