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REVENUE MEMORANDUM CIRCULAR NO. 45-2019 issued on April 11, 2019 publishes the full text of Executive Order (EO) No. 77 entitled “Prescribing the Rules and Regulations and Rates of Expenses and Allowances for Official Local and Foreign Travels of Government Personnel”.

The said Order shall cover the official local and foreign travels of personnel of National Government Agencies (NGAs), including State Universities and Colleges (SUCs), GovernmentOwned or –Controlled Corporations (GOCCs), Government Financial Institutions (GFIs), Congress of the Philippines, Judiciary, Constitutional Commissions, Office of the Ombudsman and Local Government Units (LGUs).

Official local or foreign travels and assignments under the Order shall cover only those which meet the following criteria: (i) it is essential to the effective performance of an official or employee’s mandates or functions; (ii) it is required to meet the needs of the department, agency, bureau or office, or there is substantial benefit to be derived by the State; (iii) the presence of the official or employee is critical to the outcome of the meeting, conference,
seminar, consultation or any official activity to be attended; and (iv) the projected expenses are not excessive or involve minimum expenditure.

To minimize travel cost, all forms of communications, such as, but not limited to teleconferencing and videoconferencing or submission of briefs and position papers, as alternatives to travel, must be explored, provided, these do not compromise national security and confidentiality of official communications.

The following individuals shall not be issued foreign travel authorities and shall not be entitled to government funding for such trips:
a. Private individuals;
b. Consultants of, and/or those engaged by way of contract of service by, government agencies, except in highly meritorious circumstances (e.g., unavailability of qualified employees in highly technical or specialized fields), and upon written justification submitted to the authorized approving officials; and
c. Spouses or children of government officials, except when diplomatic protocol or established international practices provide otherwise.

The official local travels of the heads of the NGAs and other officials specified in the Order, in pursuance of the functions of their respective offices, irrespective of the number of days, need not be approved by higher authorities.

The approving authority for official local travels of government personnel for less than thirty (30) days and 30 days or more and payment of their corresponding travel expenses are specified in the Order.

Official local travel to destinations beyond the 50-kilometer radius from the permanent official station shall be allowed the following expenses:
a. Transportation Expenses and Miscellaneous Expenses – The allowable transportation expenses and reasonable miscellaneous expenses (e.g., terminal fees, parking fees, road tolls, etc.) from the permanent official station to the destination or place of assignment shall cover the following areas:
 From the office or residence to the point of embarkation, and vice versa;
 From the point of embarkation to the point of disembarkation in the place of destination, and vice versa; and
 From the point of disembarkation to the office of destination or place of assignment in the field, and vice versa.

The transportation expenses and reasonable miscellaneous expenses shall be in addition to the Daily Travel Expenses under Section 5(b) of the Executive Order.

Personnel concerned shall not be entitled to transportation expenses for the entire trip or portion of such trip where government vehicle was used.

If a private vehicle is used, no reimbursement of the cost of gasoline and fuel shall be allowed. The official or employee concerned, however, is entitled to the equivalent cost of the customary mode of transportation.
b. Daily Travel Expenses (DTE) – The maximum allowable DTE of government personnel, regardless of rank and position, shall be at the following rates:
Destination Cluster I Regions I, II, III, V, VIII, IX, XII, XIII and ARMM Maximum DTE P1,500
Destination Cluster II Cordillera Administrative Region and Regions VI, VII, X, and XI Maximum DTE P1,800
Destination Cluster III National Capital Region and Regions IV-A and IV-B Maximum DTE P2,200
Claims for payment of DTE shall not require presentation of bills and receipts.
c. Apportioned Travel Expenses – The allowable DTE for travel beyond the 50- kilometer radius from the permanent official station shall be based on the following apportionment:

Particular Day of arrival at point of destination (regardless of time) and succeeding day/s thereof on official business 100%
Percentage To Cover Hotel/lodging (50%),meals (30%), and incidental expenses (20%)
Particular Day of departure for permanent official station (regardless of time) if other than date of arrival 50%
Percentage To Cover Meals (30%), and incidental expenses (20%)

d. Travel Expenses in Excess of Authorized Travel Rates – Claims for reimbursement of actual accommodation expenses (excluding expenses for valets, room attendants, laundry, pressing, haircuts, and similar services furnished by hotels) in excess of the accommodation component of the DTE may be allowed, but in no case shall the difference exceed one hundred percent (100%) of such component of the prescribed DTE rate, and only upon:
 Submission of certification by the agency head or authorized representative as
absolutely necessary in the performance of an assignment; and
 Presentation of bills and receipts. A certification or affidavit of loss shall not be
considered as appropriate replacement for lost bills and receipt.

To preclude double payment, the corresponding portion of the DTE shall not be allowed when the fare paid for transportation includes meals and/or quarters en route, or where meals and/or lodging are paid for or furnished by the government or other parties.

For official travel to destinations within the 50-kilometer radius from the permanent official station, the actual transportation expenses under Section 5(a), as well as the DTE under Section 5(b) not exceeding the rates provided therein, may be authorized. Provided, that the personnel concerned shall stay in the place of assignment and does not commute daily from the place of assignment to the place of residence or permanent official station and back. The claim for hotel/lodging expense shall be substantiated by a hotel bill or invoice to prove that the official or employee stayed in the place of assignment for the whole duration of the official travel.

Personnel on official travel who commute daily from the place of assignment to the place of residence or permanent official station shall be allowed the following expenses:

 Actual fare at the prevailing rates of authorized modes of transportation from the permanent official station to the place of assignment and back;
 Meals in an amount not exceeding the thirty percent (30%) of the authorized meal component of the DTE as indicated in Section 5 of the Order.
Presentation of transportation ticket or any equivalent document shall be required as proof of actual travel undertaken. The guidelines on the mode of transportation and type of accommodation are specified in the Executive Order.

Foreign travels authorized under the Order shall refer only to those under the following categories:
a. International conferences or meetings to which the Philippine Government has commitments, or to undertake official missions/assignments which cannot be assigned to government officials posted abroad;
b. Scholarships, fellowships, trainings, and studies abroad which are grant-funded or undertaken at minimal cost to NGAs, including SUCs, GOCCs, GFIs and LGUs; and
c. Invitations for speaking engagements or receiving of awards from foreign governments/institutions or international agencies/organizations as defined under international law, whether fully or partially funded by the government, upon the endorsement of the Department of Foreign Affairs (DFA).

In case of trips involving delegations, the authorized approving authority shall ensure that the number of participants is kept to the barest minimum and the role of each member in the delegation is clearly specified and justified in the travel application or proposal.

The approving authority for official foreign travels and payment of travel expenses, as well as the policies in the grant of pre-departure expenses and return trip fees, transportation expenses, clothing allowance, Daily Subsistence Allowance, representation expenses and insurance are specified in the Order.

All forms of travel junkets shall be strictly prohibited. The conduct of strategic planning workshops or team building activities abroad shall not be allowed. The taking of a personal leave immediately before or after the official activity is highly discouraged. If travel circumstances, such as the nature of activity, purpose and itinerary, indicate that the trip is mainly intended for personal purposes, no part thereof shall be considered as official.

Official foreign trips partially or fully sponsored or funded by private corporations or private individuals shall be fully disclosed. No official or personal travel of government officials and employees shall be funded directly or indirectly, fully or partially, by private individuals, including suppliers or contractors, with pending request/s or application/s or future dealings with any branch, department, bureau or office of the National Government or local
government units concerned. This prohibition applies to invitations to travel purportedly to undertake study or assessment of the proponents capabilities as such contractors or suppliers.

Within two (2) calendar months after the return of an official or employee to the Philippines, in the case of official travel abroad, or within one (1) calendar month of his/her return to permanent official station in the case of official local travel, such official or employee shall render an account of the cash advance received in accordance with existing applicable rules and regulations. No foreign travels with government funding shall be allowed for those
who have not liquidated their expenses for previous government-funded travels abroad.