Implementation of Department of Budget and Management (DBM) National Budget Circular (NBC) No. 548 Dated May 15, 2013 Re: Amended Rules and Regulations on the Grant of Representation and Transportation Allowances (RATA) Effectivity of Which is January 1, 2013

June 6, 2013

BIR MEMORANDUM

TO:All Revenue Officials and Employees Concerned
SUBJECT:Implementation of Department of Budget and Management (DBM) National Budget Circular (NBC) No. 548 Dated May 15, 2013 Re: Amended Rules and Regulations on the Grant of Representation and Transportation Allowances (RATA) Effectivity of Which is January 1, 2013

Pursuant to NBC No. 548 dated May 15, 2013 of the DBM, RATA are granted to government officials in order to defray representation and transportation expenses while in the actual performance of the duties and responsibilities of their positions. HEcSDa

Anent thereto, a rationalized scheme on the grant of RATA based on the number of work days of actual work performance in a month by the officials/employees concerned is prescribed:

Number of Workdays of Actual Work
Actual RATA for a Month
Performance in a Month
1 to 5
25% of the monthly RATA
6 to 11
50% of the monthly RATA
12 to 16
75% of the monthly RATA
17 and more
100% of the monthly RATA

In view thereof, the following guidelines shall be followed by those concerned:

1. RATA shall be...

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