REVENUE MEMORANDUM ORDER NO. 9-2011 issued on February 28, 2011 prescribes
the policies, guidelines and procedures in the use of official cellular phones and payment of
The following officials and employees shall be assigned cellular phones with monthly
subscription, at amounts approved by the Commissioner, to be paid by the Bureau, to wit:
b. Deputy Commissioners
c. Assistant Commissioners
d. Head Revenue Executive Assistants
e. Chiefs of Staff of the Commissioner and Deputy Commissioners
f. Regional Directors
g. Assistant Regional Directors
h. Revenue District Officers
i. Division Chiefs, as identified by the Commissioner whose nature of work requires
them to be accessible most of the time
j. Collection Agents
k. Other officials/officers identified by the Commissioner whose nature of work requires
them to be accessible most of the time
No additional accounts for availment of the plan shall be entertained without prior
recommendation from the Deputy Commissioner, Resource Management Group (RMG), for
approval by the Commissioner.
Only the amount corresponding to the approved monthly subscription plan shall be borne
by Bureau. Any amount in excess of the approved monthly subscription plan shall be shouldered
by the user/assignee. Any excess balance not paid by the user/assignee within 10 days from
receipt of notice shall automatically be deducted from the salary of such user.
In case of transfer of user/assignee to another office within the National Office
(NO)/Regional Office (RO), he/she may continue to use the unit originally issued to him/her,
provided he/she officially notifies the General Services Division (GSD)/Administrative Division
(AdmD) of such transfer for monitoring purposes and for updating of the payment of his/her
monthly billing. However, only officials/employees assigned to positions authorized to use
cellular phones may be allowed to continue using their units. Otherwise, these units must be
surrendered/returned to the GSD or AdmD. In case of transfer of user/assignee from NO to RO
or vice versa or from one RO to another RO, said user/assignee shall return the unit, together
with the SIM card, to the Chief, GSD (for those assigned in the NO)/Chief, AdmD (for those
assigned in the RO), for re-issuance. He/she shall be re-issued the unit from the official he/she is
replacing. However, a new cellular phone number may be issued by Telecommunications
Provider upon the request of the Chief, Procurement Division/General Services Division and
confirmed by Head Revenue Executive Assistant for Administrative Service to the
Telecommunications Provider. The user/assignee requesting for the change of number shall bear
whatever cost it may entail.
In case of death/retirement/resignation/separation from the service of the user/assignee,
the cellular phone shall be returned to the Chief, GSD/Chief, AdmD. No direct transfer from the
outgoing to the incoming officer shall be allowed.
In case of loss of the cellular phones, the user/assignee shall immediately report the
matter to the Chief, GSD/Chief, AdmD who shall immediately prepare a report to the authorized
signatory of the subscription contract for the immediate stoppage of the service. The
user/assignee shall submit to the Chief, Procurement Division/Chief, AdmD copies of the
Affidavit of Loss and/or Police Report and the duly stamped received written notification to the
official Telecommunications Provider, copy furnished the Chief, GSD in the National Office.
He/she shall either replace the lost unit or pay the corresponding amount stated in the
Acknowledgement Receipt for Equipment (ARE) and prepare a letter addressed to the Chief,
Procurement Division for replacement of the lost SIM card. The user/assignee shall shoulder the
cost of the replacement SIM card.
Officials who were assigned cellular phones but who are subsequently issued Revenue
Travel Assignment Order assigning them to a Technical Assistant or any position not authorized
to use official cellular phones shall turn-over the said unit to the Chief, GSD/Chief, AdmD.
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. No new cellular phone shall be issued to a user/assignee, upon issuance/renewal, until
his/her unpaid balance has been settled/paid.