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 monthly billings. 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: a. Commissioner 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. .