REVENUE MEMORANDUM ORDER NO. 21-2016 issued on May 26, 2016 prescribes the policies, guidelines and procedures in the use of official cellular phones and payment of monthly billings. The following officials and employees shall be assigned cellular phones, which shall be used primarily for official purposes, with monthly subscription at amounts approved by the Commissioner, to be paid by the Bureau, to wit: a. Commissioner (CIR) b. Deputy Commissioners (DCIRs) c. Assistant Commissioners d. Head Revenue Executive Assistants (HREAs) e. Chiefs of Staff of the Commissioner and Deputy Commissioners f. Regional Directors (RDs) g. Assistant Regional Directors h. Revenue District Officers i. Division Chiefs j. Other officials/officers identified by the CIR whose nature of work requires them to be accessible most of the time No additional account for availment of the plan shall be entertained without prior recommendation from the DCIR, Resource Management Group (RMG), for approval by the CIR. In case an official authorized to use cellular phone refuses to accept the same, the Chief, Property Division (PropD)/Chief, Administrative and Human Resource Management Division (AHRMD) shall hold the unit in trust for reissuance to another official, as requested by the concerned DCIR for National Office (NO)/RD for Regional Office (RO) and recommended by the DCIR, RMG. A waiver shall be executed for non-acceptance of the unit which, together with the memorandum of the DCIR, RMG, recommending the reissuance to another official, shall be subject to approval by the CIR. Only the amount corresponding to the approved monthly subscription plan shall be borne by the BIR. Any amount in excess of the approved monthly subscription plan shall be shouldered by the user/assignee except for DCIRs, their Chiefs-of-Staff and Secretaries, where the excess amount may be attributable to official phone calls. The concerned DCIR shall certify whether the phone calls using his/her official cellphone and/or his/her Chief-of-Staff and Secretary are official in nature. Payment for official calls in excess of the subscription plan shall be chargeable to the BIR funds while personal calls shall be shouldered by the user. Any excess balance not paid by the user/assignee within ten (10) days from receipt of notice shall automatically be deducted from the salary of such user. Issuance of a new cellular phone to a user/assignee may be held in abeyance by the Chief, PropD/AHRMD until the unpaid balance has been settled/paid. All billings shall be forwarded by the official telecommunications provider to the following: For NO Accounts – Chief, General Services Division (GSD) For RO Accounts – Chief, AHRMD In case of transfer of user/assignee to another office within or outside the NO/RO, he/she may continue to use the unit and SIM card originally issued to him/her provided he/she officially notifies the PropD/GSD/AHRMD of such transfer. However, only officials/ employees assigned to positions authorized to use official cellular phones may be allowed to continue using their units. Otherwise, these units must be surrendered/returned to the PropD/AHRMD. For revenue officials bringing cellular phones issued to them from their previous office to their new assignments, the Chief, AHRMD is required to monitor the number of cellular phone units in their respective Revenue Regions and return to the Chief, PropD units in excess of what is authorized to them, if any. In case the new assignment will afford the concerned official with a higher/lower subscription level, he shall be required to return the cellular phone and SIM card previously issued to him to the Chief, PropD/AHRMD, before being issued with the cellular phone and SIM card corresponding to the new subscription level. Moreover, a new cellular phone number may be issued by the telecommunications provider upon the request of the user/assignee thru the Chief, GSD, and confirmation by the HREA for Administrative Service to the said provider. The user/assignee requesting for the change of number shall bear whatever cost it may entail. In case of separation from the service of the user/assignee, the cellular phone shall be returned to the Chief, PropD (for NO)/Chief, AHRMD (for RO). No direct transfer from the outgoing to the incoming officer shall be allowed. No clearance (National/Regional) shall be issued to user/assignee with unpaid balance in excess of the monthly subscription plan. The user/assignee of the cellular phones shall be accountable for its safekeeping and maintenance in good condition. In case of loss of the cellular phones, the user/assignee shall immediately report the matter to the Chief, PropD/GSD for NO and the Chief, AHRMD for RO. When as a result of personnel movement, the inventory of cellular phones in the RO exceeds the quantity as per deployment list approved by the CIR, the Chief, AHRMD shall cause the delivery of the excess cellular phone units to the Chief, PropD for re-issuance to other authorized officials. Officials who were assigned cellular phones but who are subsequently issued Revenue Travel Assignment Order assigning them to a position not authorized to use official cellular phones shall turn-over the said unit to the Chief, PropD (for NO)/Chief, AHRMD (for RO). Disposal of the cellular phone at the end of the contract of the subscription plan shall be in accordance with the policies and guidelines to be issued upon expiration of the subscription contract.