REVENUE MEMORANDUM ORDER NO. 34-2013 issued on December 27, 2013 prescribes the supplemental and/or amended policies, guidelines and procedures governing the grant of study leave for BIR personnel pursuant to Civil Service Commission (CSC) Memorandum Circular (MC) No. 14, s. 1999, as amended by CSC MC No. 21, s. 2004. The pertinent portion of CSC MC No. 21, s. 2004 states: “I. The study leave is a time-off from work not exceeding six (6) months with pay for qualified officials and employees to help them prepare for their bar or board examinations or complete their master’s degree. For completion of master’s degree, the study leave shall not exceed four (4) months. The leave shall be covered by a contract between the agency head or authorized representative and the employee concerned. No extension shall be allowed if the officials or employees avail of the maximum period of leave allowed therein. If they need more time to complete their studies, they may file a leave of absence chargeable against their vacation leave credits.” All applications for study leave, together with all the documentation requirements including the study leave contract, shall be submitted to the Training Management Division (TMD) at least 15 working days before the scheduled date of study leave. Guidelines II No. 7 of CSC MC No. 21, s. 2004 provides: “II. The beneficiary of such leave shall be selected based on the following requirements: Xxx 7. The employee must have a permanent appointment. However, as the purpose of granting a study leave is to develop a critical mass of competent and efficient employees which will redound to the improvement of the agency’s delivery of public services, employees with coterminous appointment may be allowed to avail of the study leave provided that they: a. Meet the requirements under items II.1 to II.6; b. Would be able to fulfill the required service obligation; and c. Are not related to the head of agency or to any member of a collegial body or board, in case of constitutional offices and similar agencies, within the 4th degree of affinity or consanguinity.”