REVENUE MEMORANDUM ORDER NO. 22-2017 issued on September 27, 2017 amends Section II of RMO Nos. 45-2000 and 34-2013 relative to the policies and guidelines governing the grant of study leave for BIR personnel pursuant to Civil Service Commission Memorandum Circular No. 14, s. 1999. Qualified BIR personnel may avail of the six-month study leave period on a staggered basis. Those who wish to avail the remaining period of their study leave may be allowed provided that the service obligation from the previous grant is already served. The said amendment covers only study leave grantees whose application and approval start in January 2017 onwards.