Title
Supreme Court
Foreign Travel Authority and Entitlement Rules
Law
Memorandum Circular No. 35
Decision Date
Oct 2, 2023
A Philippine Jurisprudence case clarifies and reinforces rules and regulations on foreign travel authorities, travel entitlements, and travel tax exemptions for government officials and employees, aiming to prevent misuse and ensure compliance and accountability.

Law Summary

Documentary Requirements for Travel Authorities and Entitlements

  • Requests must clearly state destination, duration, purpose, justification, and chargeability of expenses.
  • Must demonstrate compliance with the minimum criteria.
  • Specific annexes detail supporting required documentation:
    • Annex A: Heads of Departments, GOCCs, GFIs, and agencies under/attached to the Office of the President (OP).
    • Annex B: Undersecretaries, Assistant Secretaries, Directors, and equivalent ranks.
    • Annex C: Travel tax exemptions for private individuals, groups, or organizations.

Submission Deadlines and Processing Procedures

  • Requests must be submitted at least 10 working days before departure.
  • Exceptions allowing submission not later than 2 working days only for justifiable reasons.
  • Malacanang Records Office (MRO) may require preliminary document checks to ensure completeness.
  • Late submissions are not accepted.

Travel Expenses and Allowance Guidelines

  • Daily Subsistence Allowance (DSA) based on United Nations Development Program (UNDP) monthly rates.
  • DSA apportionment: 50% accommodation, 30% meals, 20% incidentals.
  • Accommodation claims exceeding DSA may be reimbursed up to 130% of UNDP rate.
  • Representation allowances capped as per annexes and disallowed for speaking engagements or training.
  • Airfare limited to economy class except:
    • Long-haul flights (exceeding 4 hours) may allow business class.

Prohibited Recipients of Foreign Travel Authorities

  • Private individuals generally not allowed travel authorities.
  • Consultants and contractual personnel are excluded except in highly meritorious cases with written justification.
  • Spouses and children of government officials not entitled unless diplomatic protocol dictates otherwise.

Private Trips of Government Officials and Employees

  • Officials must secure leave and travel authorization even if travel incurs no government cost.
  • No departure allowed without appropriate leave clearance and agency authorization.

Penalties and Administrative Sanctions

  • Non-compliance grounds for denial or non-processing of travel authority, entitlement claims, and tax exemptions.
  • Administrative cases under civil service rules may be filed for misconduct and insubordination.
  • Additional penalties and personnel actions may be imposed under relevant laws.

Enforcement Directive to the Bureau of Immigration

  • Bureau of Immigration instructed to strictly enforce this Circular.
  • Required to promulgate rules to fulfill Circular objectives.

Repeal of Inconsistent Orders

  • Memorandum Circular No. 7 (2010) and other conflicting issuances are modified or repealed accordingly.

Separability Clause

  • Invalidity of any provision does not affect the validity of other provisions.

Effectivity

  • The Circular takes effect immediately upon release.

Annex A: Documentation for Heads of Departments, GOCCs, GFIs, and Attached Agencies

  • Invitations/meeting notices.
  • Confirmation of dates.
  • Administrative arrangements.
  • Itemized expenses and chargeability.
  • Flight itineraries.
  • Schedule of activities.
  • Justifications for excess hotel allowances, business class airfare, non-commutable representation allowances (max US$1,000).
  • List of delegation members.
  • Designation of officer-in-charge.
  • For no-cost trips, letters from sponsors covering expenses.

Annex B: Documentation for Undersecretaries, Assistant Secretaries, Directors, and Equivalent Ranks

  • Invitations/meeting notices.
  • Meeting date confirmations.
  • Administrative arrangements.
  • Detailed expenses and chargeability.
  • Flight itineraries.
  • Schedule of activities.
  • Justifications for excess hotel allowances, business class airfare (only for Undersecretaries and Assistant Secretaries), non-commutable representation allowances capped at US$500 (Undersecretaries) and US$300 (Assistant Secretaries).
  • Certified copies of travel authorities/assignment orders.
  • Delegation member lists when applicable.

Annex C: Travel Tax Exemption Requirements for Private Entities

  • Invitations to competitions, performances, or similar activities.
  • Endorsements by relevant government agencies with statements on how exemptions advance national interest.

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