@BINAs REPUBLIC OF THE PHILIPPINES ‘eeismontna teu COMMISSION ON ELECTIONS Intramuros, Manila Finance Sewices Department MEMORANDUM FOR : ALL WORKING AND SPECIAL COMMITTEE HEADS ALL REGIONAL ELECTION DIRECTORS ALL PROVINCIAL ELECTION SUPERVISORS ALL ELECTION OFFICERS ALL CONCERNED EMPLOYEES SUBJECT : Updated Payment Instructions on BOL-Related and 2019 National and Local Elections Expenses DATE 2 22 April 2019 For your guidance and appropriate action, please find the herein revised and updated Matrix as of this writing, showing the funds already released and still to be released, the special disbursing officer concerned and the mode of payment to defray various plebiscite and election-related expenses in connection with the 21 January and 06 February 2019 BOL Plebiscite and 13 May 2019 National and Local Elections, as follows: A. BOL- related acti é ‘MODE OF ‘STATUS OF tecaLeasis| acrivry | ATE | EXPENSES | paviyeyt | SOO ahd Minute 801 Teaining | 11 January Resolution No. | 1.0. Training of | 2019 4. Traveling Mobiization | RED | Released 16-1174 dated Trainers Fund’ | 28 November =RED 2ois PES ~o- | es | Released £08 ~o- | 0s | Released | Minute Lb. Training of 2. Meals (Subject | Main Released Resolution No. EDs to wnhhelding | 18-1248 dated | LeTraining of Tax: Value-Added | Mobilization reo | Released | 419. December PEs Tax(vaT)s%and | Fund 2018 LdTraining of 1% Expanded don pes | Released 0s | Withholding Tax (EW; Non Var - | 39% Percentage | Toxond 1% Ew) * Released to qualified special disbursing officer without outstanding cash advances and are properly bonded.Minute “Lesroining of | LJanuary | Meals (Subject to | Cath Advance | PES, Baslon fesohition No. | Picco | 2013 | withhoing Tox Es, Sul 18-1238 dated var sxand es, TowhTowi | Released 13 becember WTI Non 5, zoe var. 3 Magsindanao Percentoge Tax PES, ano del ond EWT) Sur Pe, ano del Norte eS, North ‘otobero Lf Trang of Reproduction of | CoshAdvance | AIARED | Released foard of Tahing except ty Camvessere Material (Sbject Francisco. to Wehhoting robe Ter VAT ond IREWT,Non-VAT 3x Percentage Tovand 1% EW7) atoning Ascppicable | tiizavon | concerned £0 | Released brienng Fund expenses Minate | Voter Band | 0708 | Meals of ash advance | PS Boson Resolition No. |” Information | January | registered votrs/ PES sults" | Released 4181179 deted | Campaign” | 2019" ‘| partpants PES Tow Tow! 28. November (Subecto PS, poe hoting Tox Maguindonao var sy and 1% Sano del | EWt Non VAT 3% sur | percentage Tox PS, onoo de | tnd 18 EW7) Nore | ES, North coca Minite— 5 oakorng Tac cash advance | —Cocrned | Released iesoltion Ne. | Team Expenses, tnatacuad 19.0075 dated personel 23 Janvory 2ow Minute | & Pol Workers | tnwary2i- | Wonoraric and | Cashadvence | £0 for | Waleased Resoktion No. | Compensation | February | Tove Alowance munities | 100% pod e174 doted ans _| (Subject whose £08 28 December February 06 | Withholding Tox hove UC, eS owe i209 | 3%ond 2m EW) ‘5. Board of January 21- | Honoraria of Direct - Only BOCs of Comvassers | Februsy | Chatpersonsand | Poyment rmunipaties b0i9, | othercometee of Torota ond February 0s | Personnel who Sutan “21,2019 | sewed or working Gumander of group inthe tence de or Board of have not Canvassers submitted their Minutes of Canvassing, ‘thus, still unpaid. 2[Page‘and 236 income Tax) B. National and Local Elections Activities 19J0n | 1.Honorarium of the members of the EB, DESO, and their ‘Support Staff-P1,000/pol worker (Subject to Withholding Tax: 3% Percentage Taxand 2 Income Tax) 2, Honoraria of BOC 1,000/member (Non Comelec) {subject to Withholding Tox: 3% Percentage Tax and 2% Income Tox) 3. Deployment of Poll Workers 4. Deployment of Other ‘COMELEC Main Office personnel 5. Deployment of VMs etc. by forwarders * an adational mobilzatin fund ofP20,000.00 was released to allEOs concerned except for Quezon Clty - st District, Manila ly -Sth Distriet and Pasig City - 2nd District, an addtional Moblizetion Fund of 0,000.00 was released to concerned EOstheret. Fr areas ere mack elections were held, But EOs have no Mobilization Fund, the amount covering the mock elections expenses fot tems 1,3, 6,7, 10 and 1 wl be given a augmentation of cash advances to PES and in the ase of NC, to REO Jub Surmeda (See Annex A). 3|Page‘6. Snacks during Command/ ‘Mobilization | Concerned | Released Coordination Conference/ Fund PES ‘Meetings/Briefings - P75.00 (Subject to Withholding Tax - VAT 5% and 1% EWT; Non-VAT: Percentage Tax 3% and 1% EWT) 7. Meals/Snacks during Mock | Mobilization | Concerned | Released Elections Fund £0 (am -P75.00 lunch -P250.00 PM -P75.00) (Subject to Withholding Tax: VAT ‘5% and 136 EWT Non-VAT 33 (ond 195 EWT) MRNo, | 2. Training NE Feb | 1 Training Travel Allowance of | CashAdvance | PES: | Releasedto 19-1248, | 22. Training ofe, | 2019 | P%,900.00 PES and to dated 19 DESO Technical (Wet, subject to 3% Percentage RED patted ‘Support staff, Tax ond 2% EWT ond) Sumalipao oa 0, BoC IT- (Tore) and Capable Support ‘RED Pobe ‘Staff and 00ST (200) for Certfiers ‘ARMM, RED Petallo (TOT, £8, DTSS) for ORED-IVB ‘and ARED Serrano (ror, ££8,DTSS) for Region V. A issued is net of tax. 2. Honoraria of DOST Certifiers Direct | Release of rocessing/ funds upon poyment; submission TIN/ATM of ofthe Dost certifiers payrollof ‘ore required Dost Certifiers honoraria by Personnel Department. {3.Training Supplies cosh Advance | PES | Released to (Subject to Withholding Tax VAT ‘all PES ‘5% and 136 EWT; Non - VAT 3% ‘except for ‘ond 336 WT) camsur, Sorsogon ‘and ‘Batangas, CA released to RED Petallo ‘and ARED Serrano, 4|Pagevernon peer rere | maoet fubacte watgraxvar | nd See actin en nT 30e, 5 Rona aes ie pak af ‘Payment funds upon Sen of the ‘payroll of ere re oy Pie —— Drange | Fa | 2 Favre as area} > sea pan eles eee Pog ame anes te payroll of eens toner by mal coe 2 netgtmenmtenttr | wesitiasia | ar | dened Finnie: apeedenvdl arn ranged by Penne epost fra el tas Taras | Eats wr | caries | Fs | takai 0273, " Addional eBsfor | 2019 | (Subect to Withholing Tox VAT PES in VRVS eet | reer onsinewn mas february | pclded in R28 alocon, saa ee rea andor Ecija) Taiaine of | Waa ceunaece | 5 le rommeey | ers” | Saat wannatng Tc VAT pauras Taine h oe | | Stemaixewtrortoniar 3 iow onsinewny enspeens owe fe ena catecn, anaes sc rel oy ae Ecija). sind : (Subject o wanhotdng Tox VAT inaearatte Cia tibet naar 6 cand 1% EWT) covered pos casei mec only. 5|Page- emenses || MODEOF | <3, | STATUSOF eee a | PAYMENT FUNDS: Ze DESO Tecnica! | Seon | Communication Alowance of | Cash Advance | Cnsemed | Relased ‘sup | pay | DESO Technical Support Staff for £0s of ee Ie OY sof son (Sect | caleccan | Withholding Tox: 3% percentage | city, Nueva tovond 2 E07) fat, ond | Sta MR No. ‘2,f Refresher/ Briefing | April | 1. Simple Snacks/Meals ‘Cash Advance | EOs Released via toma, | ote 21s (sabjectco holding Tax VAT osttine! noe Shand 1 EW or Non VAT 3 tobtcaton aod ond 18 E07) rand one .2.Supplies/Reproduction (Subject to Withholding Tax VAT | Sx ond 18 EW o7 Non-VAT 3% | ‘and 1% EWT) | | 21co ental~P1,500.00 | ‘Subject to Withholding Tax VAT | Sond 5X WT or Non VAT 3 | ends ew “do. | 2g Refresher] ‘April | 1. Simple Snacks/Meals ‘Cash Advance EOs | Released via Briefing of DESO | 2019 | (Subject to Withholding Tax VAT ‘additional Techie! Support Send ‘obtzion Sf te eWn or Find Non-VAT 3% and E07) 2. Reproduction cost of exam duestionotes (Subject hong Tox VAT Sx ond 28 WT; Non VAT 3% onde $100 Rental ~P3,50.00 Subject whaling Tex VAT | || Sond | |_| Sei | Non-VAT 3% and 5% EWT | “do: | Bi Trang Venae | Warch | Training Venue (TOT, Es, BOCs, | Diec Payment |] Upon "May | BTSs, a | Submision ois | sfeonplete oes torso “dex | omimaniaton 75 | 7 DE Pca appar Saf | Cah Rvs | AEG) Release a | aowance f,000.0 (sitet to ceiona! | Withholding Tax: 3% Percentage Mobilization Toxond 23607) nd wa FS [2 Baso Technical Suppor aff" | Cai Advance | Conened | do 273, Joravs Pso0.0 (subject to oral Seosar ‘holding Yor 3% ond oe . mewn) ver Froese (See 2.e above) bee Sri 6[PageAllowance (Subject to 3% Percentage Tox ‘and 2% Income Tax) Solazor, | released on Cashier, | or before 13 Cosh | May 2019 Division, asd LEGAL heiny | MODEOF | 05 | STATUSOF BASS. oe PAYMENT FUNDS MR No. | 4.DICT/00sT ‘May | 1. Honoraria of wo (2) ‘Cash Advonce | FOinthe | Released to 19-0287, | Personnelassigned | 2013 | DICT/DOSTon Election Day Gity where | 0s via 06 March | andstationed in 3,000.00 each ‘the | additional oie ‘designated hub {subject to Withholding Tex - 3% Regional | Mobilization Percentage Tax and 2% Income hubs | Fund, except Tax) located. | for REDOIV- ‘MOA | Aw-s, cA doted 2. Honoraria of one (1) | were 2019 ICT/DOST on FTS 5,000.00 | released to {Subject to Withholding Tex -3% respective Percentage Tax and 2% Income EDs thereat Tax) andtoncr | ‘ARED. 3.Training Travel Allowance of | two (2) DICT/DOST personnel 1,000.00 | (Subject to Withholding Tox ~ 3% | Percentage Tax and 2% Income | | Tox) | COMSEC | 4 Delivery of VIS | April | Wages of additional 0s (Subject | Mobiization | EOs | Released as | Memo No. to | to withholding Tox 3% Fund ‘edditiona! 190384 dat May | Percentage Tax and 2% Income ‘Mobilization | ed 2019 | Tox) Fund) | oafosj9 | ool | ‘COMSEC | 5. Operation “Baklas” | March | 1.Costof Transportation ‘Mobilization | -E0s, PES, | Released as ‘Memo No. April | expenses Fund EDs | additional | 190348, 2019 | 2. Mailing expenses ‘Mobilization 03/25/19 13. Meal Expenses Fund) (Subject to Withholding Tax VAT 59% and 1% EWT: or [Non-VAT 39% and 1% EWT) & Final Testing and | Way | Advance Travel Allowances of | Cash Advance | £05 | Tobeissued Sealing 2019 | 500.00 (50%) may be released ‘onor before | to poll workers during the FTS | 03 may 2019 (See Activity No. 75) | (Subject to 3% Percentage Tax __ and 2% Income Tox) | ‘comsec | 7. Poll Workers May | @Honoraria ‘cash advance | 0s, PESTF | Tobe fama, | Cocpensation °° | suns" peabjectt0 38 Percntape Tox 0s are | released on 190383, and 2% Income Tax) not | or before 03 dated 05 | (Electoral Boards (EB), quoified, | May 2019 April2019. | — Special EB, DESO b.rravel Allowance Or ARED in ‘ond their Support (Subject to 3% Percentage Tox thecaseof | Staff) ‘and 2% Income Tax) NCR and Region V. | (See Activity No. 6 on Advance | Trovel Allowance) (ronan) « Honoraria and Travel Cosh Advonce | Mr Albert | Tobe 7|PageLEGAL pee STATUS OF iG AN Aa FUNDS ‘COMSEC | 8. Poll Workers £0, PESIF | Tobe ‘Memo No. | Compensation (Subject to 3% Percentage Tax £s.re | released on 190383, cond 2% Income Tax) not | or before 08 ‘dated 05 | (Nom-COMELEC BOC) | quaified, | May 2019 ‘April 2019 Or ARED in thecose of NCR ond Region '% BOC Chairpersons | May | a.Honoraria Direct Payment “Subject to | 2019 “submission | of Minutes of | Canvassing torso "MR No. 19: | 10. Reverse logistics] | April | Traveling Expenses: ‘ablization | ESE | Released va 0179, transport of | 2019, Fund additional dated 06 | Ballot Boxes from {Transportation Expenses/Air ‘Mobilization Feb.2019° | precinct to RMAT Fare of concerned Officials Fund venue in Manila (ES and 2 accompanying May | personne!) dune 2019 | 2.PerDiem of PES and? Direct Payment | © accompanying personne! (Oulysigned | (h0750.00 x5 days) (ORS ond DV to be submitted With hotelaccommodation-c/o | clrecty to Event Committee Ph?750.00 | —VPO,FSO) only) = ‘COMSEC | Ti.Delvery of Election | Apri | Traveling Expenses: ‘Mobilization | PES/ | Released via ‘Memo No. | Returns and Other | 2019 | Fund | concermed | additional 190343, | Reports {LTransportation Expenses/Alr | ‘RED: | Mobilization 03/25/19 Fare of concerned Offcole Fund | (ES and 2 accompanying | | personnel) | | May | 2Per em of concerned officials | Direct Payment | | 2019 |“ and 2 accompanying (Outysigned | | personnel (PhP750.00x5 | ORSand oVto | | days} be submited | directly to | With hotel accommodation c/o | vPD,FSO) | ‘vent Committe PhP750.00 I 2Makeshif Polling | Way Concerned | Released as | Centersfor Apps | 2019 £0: ‘edditional | (Subject to Withholding Tax -VAT ‘Mobilation | $595 and 5% EWT; oF Non-VAT 39% Fund | and 5% EWT) 13. Reassignment of | Faruary | 3.Allowable Traveling Expenses | Cash Advance | Concerned | Released offciale Aen 0s, ESS a cand REDS 2 Temporary Dwelling Units for | Direct Reassigned REDs Payment/ {Subject to Withholding Tox- | Reimbursement VAT 59% and 536 EWT; oF Non VAT 39% and 536 €W7) | [Pagecomsec ‘Memo No. 190403, or/z2/is “LTraining Kits (See Memo of ‘RED Lambino dated 08 April 2019) (Subject to Withholding Tax - VAT 59% and 196 EWT; or Non- VAT 39% ond 1% EWT) 2.0ther Supplies (see Memo of RED Lambino dated 08 April 2019) (See Memo of RED Lambino dated 08 April 2019) 3. Meals {Subject to Withholding Tax-VAT ‘5% and 19 EWT; or Non-VAT 3% fond 1% EWT) 4.Training Travel Allowance of. 950.00 Net, subject to 356 Percentage Tox and 2% EWT) (issuance of81R 2306 and 2307) ‘Mobilization Fund cosh Advance (cOMSEC ‘Memo No. 190513, oaisyi9 Tab EBPOL ‘LTraining Supplies ‘Reproduction ~P50.00/pax (Subject to Withholding Tox - VAT 59% and 13 EWT; or Non- VAT 39% Percentage Tax and 1% ewn) 2L€ Rental -P1,500.00 (Subject to Withholding Tax - VAT 59% and 5% EW; or Non- Var 39% and 536 EWT) 3. Meals-P300.00 (Subject to Withholding Tax -VAT '5% and 196 EWT; or Non-VAT 3% Percentage and 1% EWT) 4.Training Travel Allowance of 1,900.00 (Net) (issuance of BiR 2306 and 2307) (Cash Advance cash Advance (Cash Advonce Cash Advance Pes {4c EAPP Signages 1. EAPP Signages (2 per voting center) 3'«4” 2, Directional Signages (1 per polling place) 4x 6° 3. Desk Signages 2'*3" 4. Steps to Voting 3x5? Chargeable ‘Mobilization Fund EDs/ AneDe “ES. Poll Worker 1D ‘Supplies & Material, (inexpensive) lanyard, etc. Chargeable to ‘Mobilization Fund 16. PNP personnel as Special EB ‘Honoraria and Travel Allowance (Subject to 3% Percentage Tox ‘and 2% Income Tax) Gash Advance 08 Tobe released on ‘or before 03, ‘May 2019 9|PageThe PES and EOs with no mobilization fund may reimburse their travel expenses actually incurred and other election expenses following the guidelines set forth in Minute Resolution No. 18- 1174. Listed below are PESs and EOs who were not issued cash advances for purposes of the 13 May 2019 National and Local Elections, as follows: ‘AMOUNT | FIDELITY REGION, ACCOUNTABLE OFFICERS : ‘STATION ‘OF UCA BOND — 1 | 4. Pardifes, Jewel Darius Cris A. | Jones, Isabela 0.00 | Not Bonded | 2. Binbinon, Wilma D. Solano, Nueva Vievaya | 0.00 _| Not Bonded in |. Palogan, Gilbert Hagonoy, Bul 352,000.00 | Bonded WA | 4. Timbo, Alicia ‘Mendes, Cavite (0.00 | Not Bonded 2. Bernardo, Maricel 0. Patnanungan, Quezon | 0.00 _| Not Bonded 3. Servando, lan Lubang, Occidental 0.00 | Not Bonded Mindoro T, Gala, Jerry Benedicto M. | Sto. Domingo, Albay | 452,005.00 | Bonded 2. Afienuevo, Rommel V. Paracale, Camarines | 11,200.00 | Bonded | Nore | 3, Tate, Kirk Thomas C. Goa, Camarines Sur 92,428.80 Bonded | | 4. Una Jr, Perfecto V. Lagonoy, Camarines | 6355000 | Bonded | | sur | | 5. Aflonuevo, Imelda C. Sagiiay, Camarines Sur | 91,988.00 | Bonded 6. Nufiez, Kay G. {AEO, Balud, Masbate (0.00 | Not Bonded 7. Juliaie, Maico B. Masbate ity, Masbate | 75,150.00 | Bonded | 8, Toledo, Jerome B. San Fernando, Masbate | 0.00 | Not Bonded | 9. Yuson, Lalaline A, Mobo, Masbate | 34,700.00 | Bonded | 10. Valdemoro Jr., Arnulfo B. SanJacinto,Masbate | 46,300.00 Bonded | 11, Solano, Danilo A. Uson, Masbate | 18,100.00 | Bonded 12. Alberto T. Canares Ill PES, Camarines Sur | 14,348.00 Bonded = 13. Noriel P. Badiola PES, Sorsogon 0.00 _ | Not Bonded Vil | 1. Agoneilo, Gildu R. Canlaon City, Negros | 566,890.00 | Bonded Oriental 2, CatacutanJr.,Felicsimo M. | Guinhulngan, Negros | 18,000.00 | Bonded Oriental 3, Macaraya,lan Michael. | TanjayCity, Negros | 18,800.00 | Bonded | ovientat 4, Trumata, Genaro Valencia, Negros 148,801.70 | Not Bonded Oriental | 1K | i. Galgo, Joanne v. Tamplisan, Zamboanga | 0.00 | Not Bonded del Norte — | [x Tar Mentila, Sabrie wm Munai, lanaodeiNorte | 0.00 | Not Bonded | 2. Jaum, Ma. Leah C. Balingasag, Misamis | 161,783.00 | Bonded Oriental | | Xi |. Paguirigan, Rosemarie G. | Bansalan, Davao delSur | 67,200.00 | Bonded | 2. Pergis, Marilou P. Sulop, DavaodelSur | 34,680.00 | Bonded | 3. Mufiez, Hilaria P. Montevista, } 403,135.00 Bonded | | Compostella Valley | 4. Libre sr, Protacio Sta, Maria Davao 10,000.00 | Bonded | Occidental 5. FarrahMayW.Mamparo__| Tarragona, Davao Or. 0.00 _| Not Bonded 10|PageAMOUNT | FIDELITY | comm REGION | ACCOUNTABLE OFFICERS STATION ce uEL cers | ome XII__| 1. Gideon C. Falcis Banisilan, North (0.00 | Not Bonded | Cotabato | 2 Rachma D. KLAR, Pikit, North Cotabato 0.00 | Not Bonded 3, All-Kasim, Hadiva Klalamansig, Stan 90,300.00 | Bonded | | Kudarat JE CARAGA | 1. Salise, Eimer J. | Nasipit, Agusan del (0.00 | Not Bonded | Norte 2. Papelleras, Brian G. | Cagdianao, Dinagat 22,930.00 | Bonded sland _ "ARMM | 1. Kapampangan, Alcan M, Bayang, Lanao del Sur 0.00 | Not Bonded 2. Rasuman, Gandawali M. Butig, Lanao del Sur 110,080.00 | Bonded | 3 Moran, tyes Malabang, Lanao det 0.00 | Not Bonded | Sur | 4, sawangan, Morbiva P. Datu Hoffer, 16,240.00 | Bonded Maguindanao | 5. Atinen, Eisaz. Paglat, Maguindanao | 156,900.00 | _ Bonded LL 6. Ting, Farisah JoeiC. Buldon, Maguindanao 0.00 | Not Bonded CAR | 1. Lacbongan, Saniata D. ‘Malibcong, Abra 17,200.00 | Bonded 2.Depago Jr, Abelardo S. Atok, Benguet 31,500.00 | Bonded NCR | 1.Santos, Enrique M District 1, Pasig City | 122)875.00 | Bonded 2ulgne, Jovilmar G. District 2, Quezon City | 305,760.00 | Bonded The withholding agent/disbursing Officer (RED/ARED/REA/PES/ EO/DO) shall prepare Certificate of Final Tax (BIR Form 2306) and Certificate of Creditable Tax (BIR Form 2307) for the taxes withheld from any income payments. BIR Forms 2306 and 2307, whichever is necessary or both, shall accompany the payment to the seller/contractor/payee or any service provider. Sworn Declaration of Income Payee’s Gross Receipts (Annex “B1” or “B2” pursuant to Revenue Regulation No. 11-2018") must be required from the poll workers, DOST certifiers, JO casuals, PNP as Special EBs etc., before they can avail of the non-withholding of taxes as taxpayers whose gross receipts in the current year will not exceed P3 Million or P250,000.00, thus, without the sworn declaration, payment to poll workers must be net of taxes. (See also specific instructions on Guidelines, Procedures/Protocols anddocumentary requirements in Payment of Poll Workers Compensation). All forms aforecited are required as supporting documents for liquidation of cash advances. All concerned are hereby enjoined to be guided accordingly and give this Memorandum as wide circulation as possible. Thank you. arahdedsriron Director IV Noted by: JOSE M. ITINO, JR. BARTOLOME J. Sil 7 Executive Director Deputy Executive Director for Operations Project Director, NLE 2019 Head, Bangsamoro Plebiscite Committee cc: Chairman Sheriff M. Abas Commissioner Al A. Parrefio, CIC, BOL Plebiscite Committee, CPDWSC Commissioner Luie Tito F. Guia, RMAT Commissioner Ma. Rowena Amelia V. Guanzon Commissioner Socorro B. Inting Commissioner Marlon S. Casquejo, Head, Steering Committee Commissioner Antonio T. Kho, Jr, CPDL DEDA Helen G. Aguila-Flores, BAC Chairperson Director Teopisto E. Einas, Jr., EBAD, FOG Director Margaret C. Ching, Personnel Department, Training Group Director James Arthur B. Jimenez, EID, Voter Ed Director Ester Villaflor-Roxas, ERSD-PMO Director Martin B. Niedo, PMD. RED Temie P. Lambino, RMAT RED Gloria G. Ramos-Petallo, CPWDSC Events Committee COMELEC Resident Auditor Meriam U. Ansama 12|Page