RMO No. 50-2024: Revised guidelines, policies, and procedures for the grant of Permit for Personal Travel Abroad

Summary

RMO No. 50-2024 prescribes revised guidelines, policies and procedures for granting a Permit for Personal Travel Abroad (PPTA) to BIR officials and employees.

Key points

1. Application basis. Requests follow DOF Department Order No. 049-2019 and the screening and evaluation of the Personnel Division (PD). The revised checklist (Annex A) lists the requirements, including a request letter to the CIR with the required indorsement and an approved Application for Leave (CSC Form No. 6).
2. Clearances and statements. Applicants submit a Certification of No Pending Administrative Case from the IID and a Certification of No Unliquidated Cash Advance. They also submit a notarized Affidavit stating position, duration, destination, purpose, estimated cost and financing, plus a Head of Office certification that travel will not disrupt operations.
3. Financing and justification documents. Self-financed trips need the ITR or BIR Form 2316 and the latest SALN. Trips on another person’s account need the supporter’s ITR or BIR Form 2316 (Filipino citizen) or a passport or proof of financial capacity (non-resident). Other items are an expense breakdown, a letter under oath if the applicant has insufficient leave credits, a foreign trip in the last six (6) months or loan-financed property, and a written justification if the ten (10) working day lead time is short.
4. Submission periods. Requests for PPTA of one (1) to twenty-nine (29) calendar days must reach the PD not later than thirty (30) calendar days before travel. Requests for thirty (30) calendar days or more must reach it not later than forty-five (45) calendar days before travel. The PD returns without action requests with incomplete requirements or late submission.
5. Approving authority. The Secretary of Finance approves Director-level and above. The Commissioner of Internal Revenue approves those below Director-level. Director-level and above must include a designation of an Officer-In-Charge and submit a memorandum to the Secretary of Finance, and Division Chiefs, Assistant Division Chiefs, RDOs and ARDOs submit an OIC designation.
6. Changes and extensions. Changes to the date of travel or destination of an approved PPTA are not allowed, though cancellation and re-application is possible within the submission period. No extension of leave after the approved PPTA ends is granted, except in meritorious or emergency cases such as illness needing medical attention.

Who is affected

• BIR officials and employees applying for a Permit for Personal Travel Abroad
• Director-level and above officials

Deadlines and effectivity

• Not later than 30 calendar days before travel for PPTA of 1 to 29 calendar days
• Not later than 45 calendar days before travel for PPTA of 30 calendar days or more
• Ten (10) working day lead time requirement

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