REVENUE MEMORANDUM ORDER NO. 9-2015 issued on March 26, 2015 prescribes the guidelines and procedures in the processing and issuance of clearances in the National Office and Regional /District Offices. All BIR personnel are required to secure and submit clearances under the following circumstances: INSTANCES WHEN CLEARANCE IS REQUIRED BIR FORM TO BE ACCOMPLISHED National Office Employees Regional Office Employees Compulsory/Optional/Disability Retirement No. 0029, 0037 Nos. 0046, 0030, 0029, 0037 Resignation from the revenue service No. 0029, 0037 Nos. 0046, 0030, 0029, 0037 Death No. 0029, 0037 Nos. 0046, 0030, 0029, 0037 Transfer to Another Government Agency/ Instrumentality/Office within BIR No. 0029, 0037 Nos. 0046, 0030, 0029, 0037 Separation from the service by virtue of an Administrative Decision/Resolution/Order No. 0029, 0037 Nos. 0046, 0030, 0029, 0037 Dropped from the Rolls of the Bureau No. 0029, 0037 Nos. 0046, 0030, 0029, 0037 Transfer pursuant to a duly signed Revenue Travel Assignment Order (RTAO) or Regional Revenue Travel Assignment Order (RRTAO) or any other official issuance transferring an employee to a new assignment No. 0029, 0037 Nos. 0046, 0030, 0037 Maternity Leave No. 0029, 0037 Nos. 0046, 0030, 0037 Vacation/Sick Leave: 30 days to less than one (1) year One (1) year or more No. 0029, 0037 Nos. 0049 Nos. 0049, 0029, 0037 Study Leave Grant authorized under Revenue Memorandum Order (RMO) No. 45-2000 dated September 18, 2000 No. 0029, 0037 Nos. 0046, 0030, 0037 Transfer of Excise Tax Area (EXTA) personnel from one Region to another Region No. 0029, 0037 No. 0030, 0037 Special Leave pursuant to Magna Carta for Women and the provisions for Rehabilitation Leave (Civil Service Commission [CSC] and Department of Budget and Management [DBM] Joint Circular No. 01, s. 2006) No. 0029, 0037 Nos. 0046, 0030, 0037 Sabbatical Leave No. 0029, 0037 Nos. 0046, 0030, 0037 The concerned Administrative and Human Resource Management Division (AHRMD) shall furnish the National Office (NO), Attention: The Chief, Personnel Division, a copy of the Regional Office (RO) Clearance of officials/employees with issued RTAO in their jurisdiction, for monitoring purposes, within five (5) working days from receipt thereof. A Clearance shall not be signed by the concerned signatories unless all money and property accountabilities have been settled and all pending dockets/ records/documents have been turned over. Any signatory who affixes his/her signature to the Clearance despite an employee’s outstanding accountabilities and/or without prior turn-over of dockets and records shall be held administratively liable under the provisions of the Revised Code of Conduct of the BIR. All retirees may secure clearance of their money and property accountabilities six (6) months before their retirement date to give ample time for the preparation of their retirement documents. Accountable officers may be relieved from duties and responsibilities that involve money and property accountabilities six (6) months before their retirement date. In such cases, the Head of Office or Director concerned shall immediately designate a replacement to avoid disruption in the operations of the concerned BIR office. The processing of clearances of retirees shall be given priority by all concerned BIR offices to avoid undue delays and ensure the immediate processing of retiree’s claims for retirement benefits. Officials/employees who are compulsorily retiring from the revenue service are required to submit a written expression of intent indicating the retirement date and the retirement package he/she intends to avail of at least one hundred twenty (120) days prior to his/her actual retirement date pursuant to CSC Memorandum Circular No. 07 s. 2013. Officials/employees who are availing of optional/disability retirement, resigning from the revenue service, transferring to other government agency/instrumentality are required to apply for such separation by preparing a Letter/Notice/Application addressed to the Commissioner and submitting the same to the concerned Head of Office thirty (30) days prior to the date of effectivity of separation from the revenue service. An official/employee who has been transferred to a new assignment shall not be allowed to receive his or her salary unless he/she has secured the required clearances. For EXTA personnel who has been transferred from one RO to another RO, the required clearance shall refer to the RO Clearance only. In the event of death of an official/ employee, the Head of Office shall immediately inform the Personnel Division/AHRMD of such death. Clearances for employees availing leave of absences shall be filed in accordance with the deadlines herein set forth corresponding to the type of leave: LEAVE OF ABSENCE DEADLINE OF SUBMISSION Vacation leave of 30 working days or more 5 days before the effective date of leave Study leave grant 30 working days before the effective date of leave Sick/Rehabilitation leave of 30 working days or more within 5 days after date of reporting Maternity leave within 5 days after date of reporting Magna Carta for Women within 5 days after date of reporting Sabbatical Leave 30 working days before the effective date Secondment 30 working days before the effective date Sick/Rehabilitation Leave of thirty (30) working days or more/Maternity Leave/Magna Carta for women shall be supported by a medical certificate and a certificate to the effect that the employee is fit to work. These two (2) certificates must be validated by a government physician. The Supplemental/Final Clearance (BIR Form No. 0047) shall likewise be secured on the date of retirement notwithstanding the previous issuance of a National Office Clearance. All Clearance Forms shall be accomplished in five (5) copies. Should any Office through which a Clearance Form shall be routed desire to have a file copy, the same may be photocopied. In no case shall any copy be detached by any Office through which the Clearance Form is routed in order to maintain the mandatory number of five (5) copies for a Clearance Form. The signatories of Clearance Forms as well as the guidelines in the turnover of property/office records are specified in the Order.