REVENUE MEMORANDUM ORDER NO. 19-2020 issued on July 7, 2020 consolidates the policies and procedures governing the grant of Study Leave for BIR personnel. The study leave is a time-off from work for qualified officials and employees to help them prepare for their bar or board examinations or complete their master’s/doctorate degree. The employee should have rendered at least two (2) years of service to avail of study leave. The grant of study leave should be in accordance with the provisions of Civil Service Commission (CSC) Memorandum Circular (MC) No. 14, s. 1999, as amended by CSC MC No. 21, s. 2004, and the usual accounting and auditing rules and regulations of the Commission on Audit. The leave shall be covered by a contract between the agency head or authorized representative and the employee concerned. The study leave can be availed of for a maximum period of six (6) months, to wit: Purpose of Leave Maximum Period of Study Leave BAR / Board Examinations / Doctorate Degree with dissertation writing 6 months Master’s Degree with Comprehensive Examination and thesis writing 4 months Master’s Degree with thesis writing only 3 months Master’s Degree with Comprehensive Examination only 2 months No extension shall be given when the official or the employee avails of the maximum period of allowed leave. If more time is needed, the employee may file a leave of absence chargeable against his/her vacation leave credits. The service obligation to the BIR, pursuant to CSC MC No. 21, s. 2004, shall be as follows: Qualified BIR personnel may avail of the six-month study leave period on a staggered basis. The remaining period of study leave may be allowed provided that the service obligation from the previous grant is already served. Said grant may be availed of every two (2) years after the employee has fulfilled the service obligation of any previous study leave grant, subject to CSC rules and regulations. A maximum of five percent (5%) of the total workforce of the service/region/ district/office may be allowed to avail of the study leave per semester. Officials or employees who are on study leave may be considered for promotion during the period of study leave pursuant to Rule Il, Sec. 6 e, Paragraph 2 of Omnibus Rules on Appointments and Other Human Resource Actions (ORA OHRA) and Item IV Policy No. 9 of RMO No. 14-2019, BIR Merit Promotion Plan (MPP). Non-compliance with this RMO shall be sufficient ground for non-processing of the study leave application and disapproval of succeeding study leave grant. Period of Grant Service Obligation One (1) month Six (6) months Two (2) to Three (3) months One (1) year More than Three (3) months to Six (6) Months Two (2) years All applications for study leave, together with all documentary requirements including the study leave contract, shall be submitted to the Training Management Division (TMD) at least fifteen (15) working days before the scheduled date of study leave. The procedures for application and the obligations of the grantee are specified in the Order.