REVENUE MEMORANDUM ORDER NO. 50-2024   issued  on  December  11,  2024,
prescribes the revised guidelines, policies and procedures for the grant of Permit for
Personal Travel Abroad (PPTA).

Application for request for PPTA  shall  be  prepared and filed  in  accordance with the
provisions of DOF Department Order No. 049-2019 and subject to the usual screening
and evaluation of the Personnel Division (PD).

The following is the revised checklist of requirements (Annex A) for request for PPTA:

      a. Request letter to travel  abroad of the concerned official/employee addressed to
          the Commissioner of Internal Revenue (CIR) duly indorsed by the Regional
          Director (RD), if applicant is from the Regional  Office  (RO), or  by  the  Assistant
          Commissioner (ACIR)/Chief of Staff (COS) of the concerned Office/Group in the
          National Office (NO).

          For revenue employees and officials who are under the Large Taxpayers Service
          (LTS), request for PPTA shall be indorsed by the ACIR-LTS.

      b. Application for Leave (CSC Form No. 6) for the period covered duly signed and
          approved by the concerned  authorities  per  Annex  E —  “Types  of  Leave  and
         Approving Officer” of Revenue Memorandum Order (RMO) No. 4-2021.

      c. Certification of No Pending Administrative Case from the Internal Investigation
          Division (IlD).

          If the IID clearance provided by the applicant is not the  original copy  for  reason
          that the request for issuance of the same was made through the digital platform
          of IID, the print-out of the email response/reply of IID should also be forwarded to
          PD as additional documentary requirement in the processing of request for PPTA.

      d. Certification of No Unliquidated Cash Advance issued by Finance Division for
           applicants from the RO or Accounting Division for applicants from the NO.

      e. Duly notarized Affidavit of the applicant using the prescribed format stating:

          i. Item/position, Place of Assignment of the applicant;
          ii. Duration of travel, destination (city and country) and purpose;
          iii. The estimated cost of the trip and how will the trip be financed;

      f. If travel is to be financed by own account:

          i. Income Tax Return (ITR) of the applicant for the preceding tax year or BIR
             Form 2316 if availed was substituted  filing of  Income  Tax  Return  (ITR).
          ii. Latest copy of Statement of Assets, Liabilities and Net Worth (SALN)
          Additional requirements if travel is on other person’s account:
          iii. ITR or BIR Form 2316 if availed substituted filing of ITR for the preceding tax
               year of the person giving support for travel (For Filipino Citizen) or;
          iv. Passport or any proof of financial capacity to support the travel (If to be
               financed by non-resident).

      g. Certification from the Head of Office attesting that the proposed travel will not
           disrupt normal operations of the office and  that the  applicant  has no  urgent
           pending deliverables.

      h. List of breakdown of expenses indicating estimated expenses particularly airfare,
          accommodation,  estimated  pocket  money, food  expense, tour/rides, souvenirs
          and others signed by the applicant.

      i. If applicable, letter under oath explaining the capacity/urgency of the travel for
          applicants who:      

             • Have insufficient/no more leave credits    
             • Have previous foreign trips for the last six (6) months
             • Have property/ies acquired thru loan financing such as housing loan, etc.                                                                   which consequently lead to minimal take home pay.

Prescriptive period of submission of complete documents to the PD will be as follows: