REVENUE MEMORANDUM ORDER NO. 50-2022 issued on November 14, 2022
prescribes/reiterates the policies, guidelines and procedures governing dropping from the
rolls of revenue officials and employees for incurring unauthorized leave of absences.
A revenue official or employee who is continuously absent without official leave
(AWOL) for at least thirty (30) working days may be dropped from the rolls without prior
notice, which shall take effect immediately. He/she shall, however, have the right to
appeal his/her separation within fifteen (15) days from receipt of the notice of separation,
which must be sent to his/her last known address.
If the number of unauthorized absences incurred is less than thirty (30) working
days, a written Return to Work Order (RTWO) shall be served on the revenue official or
employee at his/her last known address on record. Failure on his/her part to report within
the period stated in the Order, which shall not be less than three (3) days is a valid ground
to drop him/her from the rolls.
If it is clear under the obtaining circumstances that the revenue official or employee
concerned, has established a scheme to circumvent the rule by incurring substantial
absences though less than thirty (30) working days, three (3) times in a semester, such
that a pattern is already apparent, dropping from the rolls without notice may likewise be
All heads of offices/divisions/units/services of the BIR shall strictly implement
the provisions of the Civil Service Commission (CSC) and report and/or recommend
revenue official/employee who has been continuously absent for the indicated period of
All heads of offices/divisions/units/services shall guarantee that a written RTWO
shall be served to the revenue official/employee who incurred unauthorized leave of
absences for less than thirty (30) working days at his/her last known address on record
with proof of service.
Proof of service can be through registered mail, and/or electronic mail (e-mail) in
his/her last known e-mail address on records with read receipt function action. The
RTWO shall include a reminder/warning that failure to report back to work after thirty (30)
working days shall be a ground for dropping from the rolls.
In the event that the AWOL revenue official/employee, despite the issuance of the
RTWO, failed to report for work, the head of office/division/unit/ service shall submit a
report supported by a Certification of Absences and a certified true copy of Summary
Report of Attendance (SRA) to the Chief, Administrative Human Resource Management
Division (AHRMD) for Regional Offices/Chief, Personnel Division (PD) for National Office.
For Regional Offices, the Regional Director shall recommend and submit an
indorsement letter for dropping from the rolls of the concerned revenue official/employee
addressed to the Commissioner of Internal Revenue (CIR) as the appointing authority.
For the National Office, the head of office/division/unit/service shall recommend
and submit a report/chronological events addressed to the CIR as the appointing
authority, concurred by their respective Assistant Commissioner/Deputy Commissioner
(ACIR/DCIR) along with other pertinent requirements mentioned in Item III, No.3 of the
Order endorsing the concerned revenue official/employee that will undergo assessment
and approval of the CIR before removal from the roster of personnel in the BIR.
A copy of the signed Notice of Separation shall be forwarded to the CSC by the
PD, and to the concerned employee, head of office/division/service of the involved
revenue official/employee through registered email and must be filed on his/her 201 file
and be reflected to the separated database for record purposes.