REPUBLIC OF THE PHILIPPINES COMMISSION ON ELECTIONS ‘Intramuros, Manila Finance Sewices Department MEMORANDUM FOR 2 ALL WORKING AND SPECIAL COMMITTEE HEADS ALL REGIONAL ELECTION DIRECTORS ALL PROVINCIAL ELECTION SUPERVISORS ALL ELECTION OFFICERS or" ALL CONCERNED EMPLOYEES SUBIJEt Updated Payment Instructions on BOL-| ‘Related and 4 " 2019 National and Local Elections Expenses wv a DATE 01 March 2019 = 3 your guidance and appropriate action, please find the herein revised “etsy and updated Matrix showing the funds already released and still to be EN 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 MY 13 May 2019 National and Local Elections, as follows: ‘8 A. BOL- related activities @2BINAs INA Gere x fe MODE OF STATUS OF LEGAL BASIS ACTIVITY DATE EXPENSES. PAYMENT ‘$00 FUNDS G0, [pane cnarreineg Pati Y-BSY% | Reston, |" ie. tranngor {2010 | 1. reveing | obizaion | neo | reteset u Settredated |” Trans En py AA | 28Hovmber | leew zeta W® . = PES -do- PES Released 6 0s & fo | aeesed 5 Minute 4b, Training of 2. Meals (Subject : Main Released [A | pesoaton no.| “nebo ‘ounhaiang Gi | taza dated | tesraning of Tax:vAT sand | Matzcton | co | elated 10 December | pass expanded rand wre | 20 Ld.Teining of Withholding Tox “dos es 0: town Nan VAT 3 ond imew) | {\ Re to qualified special disbursing ofl without outstanding cash advances and are property a \ Oe 1[Pageasegiz 58 -sypsigatd 108 eT0r 30943 56 -sypeigatd 108 eroeTe Tr ssessonuoy “ass fo p1009 01 Buysconuey au cnos6 Josenun Bupyiom so ponies | stor "t?- Jo ueysuqns ‘ya auuosiag | 90 Arenaqeg wwodn 308 237302 42410 e107 on uoued uowseg | puosuossadyoys | — Asensqas srassonuey ‘buyo6u0 : eu Joouoiouoy | - 12 Avenuet Jopie0g's Ww uma sez pun se x01, | 6r0e"Te- st02 ‘3d "von ony ‘uprouans | 90 Asensqes sequioveg sz \ 503 asoynt ‘3 20I@ns) e102 pawp estat pred soot | senodoqunu soupmtony jenni | Auenugeg | wojpsuaduey | “ow wojnjosoy ___pasoayay | s0f's03 | aouonpyryson | __puo uoouon | -reAsenuer | stanomuodr aan ‘102 fuonuor 2 pauuosied pevep szooet lt onpinpuy sesuoda woe | “ow wonmosoy pasosjey | _poura2ue) | sounapy ysro buyonosy Buyoyuow *€ anu, Mg ei 1090209 Say quon ‘S30 auon tums st ep oou7 ‘sag pun se AVA UON ans hima ser 4 ep oun1 ‘S34 pun ss 1A ‘couopundow x01 Bupjouguan at0z BK ‘sad 01 22fans) saquisnon #2 mmormoL ‘S3d studopod e107 byoduey | parop 6Lrt-8T poms | eta Fea ass | Ae wrens | rocorere | OGL oysog‘Sag_| 2ounnpy ys09 Joswan 90:40 | puo_p3 1310 “2 anu a G peroajey | 03 pauaoue) | vonozgown Supaoay r fe una set (PUD 96E AVA-UON “ma v6 pun is VA *04 B e004 sprouse 23 ‘9 o2spua1y pafans) syousnoHN suassonuo 4 : ‘ny ado2%0 ‘Suyyous fo pivog pasoajey | —aauvi | eouanpy yso | fouonanpoidey fo buwou ‘fr GA oxoqe109 o | wen saa a aun ep oouor ‘sad ms o ep oouo1 saa Uumariz 10% Gg ouopunGow PUD SE IYA-UON ‘sae ‘960 soquosea 5 esoayoy | os-mo1 ‘Sad pu 566 4YA pewp secret inns ‘Sad xo. Bujpjouyua eroz | wengaid “ON woRnosay wea uops0g‘sa4_| sounmpy ysoo | orszefans) sioew | Aenuert | fo Suwa. anus WN‘of the EB, DESO, and their ‘Support Staff -P1,000/poll worker (Subject to Withholding Tax 3% Percentage Tox and 2% ew) 2. Honoraria of BOC 'P4,000/member|Non-Comelec) (Subject to Withholding Tax 39% Percentage Tax and 2% Income Tax) 3. Deployment of Poll Workers 4. Deployment of Other personnel ‘5. Deployment of VeMs ete. by forwarders Mobilization Fund Cash Advance for travel Forwarders under Deployment Contract Direct payment * an aditional mobilaton fund of P20,000.00 was released tall Es concerned excep for Quezon Citys isrlet, Manila Cty Sth Distt and Pasig Cty - 2nd District, an addtional Mobilzation Fund of PED}000.00 was released to concerned EOs thereat For areas were mock elections were held, but EOs have no Mobilzation Fund, the amount covering the mock elections expenses for Rems 3, 65,7, 10and 11 willbe given as augmentation of eash advances to PES and in the case of NCR to RED Jbl Surmieda (See Anne 8 B[Pageasedly (A 962 PUD IE LVA- YON “ama st pus pung vA 01 Buprousayn 02 20faNs) Pasoajay wonazy!qoW SDA 40f 21H UDA“ “Mangzadsas “oupuies ‘aaa puo ing 034 0 pooojaaim | xs vo ‘sobuvang | Jo punfosxa uma ser pun xe Lv” won puo woBossos | fo ou snus ma xt ‘anguie) | vonopinbry (PUD $65 sof deane sad | junowy LWA xo, Buipjoyyaimn 01 338/4NS) w.rpasoajey | ssois-szy | souonpy ysoo soyddns Suwon “wwowsodeg jpuuossog ‘tq ouosouoy posmbos 210 ‘suayfins2) 1500 ‘svayfivi2 1500 fooshod ayy fo Wiv/nit fouossugns ‘quod ‘vod spunf (Pbus2201d foasoajay pang ‘S4atfia9 1500 Jo bjsDIOUOH *Z x03 fo ous sounnpy ys0 “A uoybau 405 (ss1a'aa “c101) = ouaues aay pup (ssi ‘az‘1o1) omorzd a3 suoyueg ‘208) 2904 4s0q pup 208 az (2104) ‘Pors woddns payousns a3u (LMI %z pun xoy aBoqUa2s04 yosjuy224 O50 ‘01 puo sia sxe 0102fans ron) ovoo6'ta | otozh| ‘exo Sawoas oe 0} yo pasoajay S590 z2uonpy ysD> fo a2upmoyjy jannsy Buyuyouy “T | seNIGe4 TIN Supayosy Z (LMI %6T PUD HE LWA-UON “una xt pun xs -tvA 01 Buprxspim oa2%0"s) (oo'sca-wd ovosta youn o0'std- wv) o3 puny SUONIAT pesooyey | pouieovey | uonozymon | — spoy Buunp syous/Ho2W s (uma sr puo 6 sv/r¥0N Ma xT pun xs AVA *04 Bupyo4yum 03 29/95) 00°Std - sbuyfauig/sbun 29 su puna /aduiafuen wosoup00> paseajay | pouisdue9 | _vovonnqooy /puouuiey Banp syous 9T LEGAL MODE OF | STATUS OF activity | DATE EXPENSES sD0 Basis PAYMENT | FUNDS ‘5. Honorara of Tralners Direct Release of | Payment funds upon submission of the payroll of trainers’ honoraria by Personnel Department 2b. Training of | Februar | i. Honorara of Trainers Direct payment — [Release of Trainers, 806, | y2019 funds upon Secretariat submission of the payroll of trainers" honoraria by | Personne Department 2. Traveling Expenses except for | Mobilization 0s | Released ‘accommodation which wil be Fund ‘arranged by Perzonnel Department if training Is held In Manila) : ional | ‘Advance | 2 Training of arch | suppnes | Copy, | Additional EBs for | 2019 | (subject to Withholding Tax VAT | Relessed to doted 27 | vavs S8%and H February | (first VRVS covered 4186 EWI; or Nen-VAT 356 and 1% : je covers 2019 | areas included in MR ew) Ln 18-1208 2.d DESO Technical | Electio | Communication Allowance of ‘Support Stafffor | nDay | DESO Technical Support Staff for To be Released ae VRVS of P500.00 (Subject to cmt | Withholding Tox VAT 586 ond : 2% EWT; or finesse pod Non -VAT 3% ond 256 EWT) rand) Ze Refresher/ | April | i. Simple Snacks/ieals Wobliecton | Concerned | Tobe Released Briefing of €8s | 2019 | (Subject to Withholding Tax VAT Fund £0; | via addtional 5% and i IEW; or ‘Non-VAT 398 and 136 €W7) 2.Supplies/Reproduction (Subject to Withholding Tox VAT S8eond | psewr; or Non-VAT 336 ond 188 EWT) 3.100 Rental | Subject to Withholding Tax VAT | 585 0nd 586 EWT or Non-VAT 396 and 5% EWT 5|Pageasedl9 roe ow £0 (no auoou 562 pu ‘u0faq0 uo wor abonaaieg ¢0122K0n5) | eta suyoos panssioqar | 07 | soumpvusoo | ovonsafoseouomonvienou | _hevi | puo Bursar yours ‘ping sonoengons oworyppo s0posoaa1 (roy ae awoou xe puoxes sorve2ieg | oto ung ua ay fo ping ‘eno Super | ow phovddo 103 vonoauaon _| elas) sorsovanppofosebom | exwudy | sins Aionreay una | —paIe%a) ar poutizop wonoengon | ss any (rot 1 pavers vere | jovntay ap oo sz pu0 x04 abonuaaIe4 pu poubiss0 ‘amso3e | 20uneig | puny se 701 Buprougum o120/@8) | grot | euuosiog pasnojerogox | 2un01s03 | _uonoangew uaouons | tev Asoa/inia's (21090 222s) (uma 92 puo se LvA-uoN 01M 2 uo 5 vA x01 buprourinn ‘1 belens)eo‘o0sa SA | Jofffxs uoddns oouy221 0530 | {fo a2unmoqy vonogunues 2 (uma x2 puo xe Lv won 201M 2 ung uo 5 1vA x01 Buprowrann soponygon ‘oy olqns) 00-0004 | oworappo een ping | folfors uedens juyse1 0530 posoayaroq ex | 502 | uonoaygew | foaauomoyy vonoaunuiue> 'E | saeunsop | Bitreoecs fouorstunqns (ssia vein | _- | seu nena | 900% ou) avon Bu, 2nugn Bono Ma 65 Plo He TWUON oma xs | uo xs | A x04 Bupjousayn 03 329/995 wey are (uma ser pu xe vA-ven “01M XE pu xs {Lyn x01 Burppougum 012295) steowy/opous duns 2 m3 42 pio we AVA LON 1041Ma we ping po xs pos vodans voneeugort vn v1 Buprouyum 01 BolQrs) reampa1 eure mn puna Surouuonson> 053 fo Bulova pesoojregex | 503 __| _wonomgon | _woxs foasep ueponpesdou Lowsetieu be sonna ananava sisva gosmus | °° | soaqow Sued. Se A Sl vostLeGaL ‘MoDE OF STATUS OF Basis | oe oe Pets payment j °P° FUNDS 6 PollWorkers | May | 1.Honoraria ash advance | £0s, PESif | To be released Compensation | 2019 | (subject 03% Percentage Tox £05 renot | on 03 May and 28 income Tox) | euaiea | 2019 travel allowance (Subject to 3% Percentage Tox and 23 income Tox) TUR Wo. | 7Reverse May | Travel/Transportation Expenses | Mobilzction | REDs | To beveleased | 19.0178, | logisiesftransport | une | of Reception and Delivery Fund viaadditional | 06 Feb.| of Ballot Boxes | 2019 | Team(REDand 2 Mobilization 2019 | from precinct to ‘accompanying personnel) | Fund Rar venue in | Manila a [ = ‘delvery of Election | May | Travel/Transportation Expenses | — Mobliztion PES | To be released Returns and Other | 2019 | of PES and 2 accompanying Fund to PEs Reports personnel The PESs and EQs with no mobilization fund may reimburse their travel expenses actually incurred and other expenses following the guidelines set forth in Minute Resolution No. 18-1174. 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 “B2” RR11-2018) must be required from the poll**workers, DOST certifiers, JO casuals, etc., before they can avail of the non- withholding of taxes as taxpayers whose gross receipts in the current year will not exceed P250,000.00, thus, without “Annex B”, payment to poll workers must be net of taxes. 7|Pageaseals DosaNid ‘ojered-somey 5 eHO}D a3 AvAly ourquiey‘g e191 au sua ‘Sexoy-soyeqA J9953 2009110 (1g ‘z2uawir “a snunsy sou. somsouia sdno1p Suuyess wounsedag jouuosiag ‘BuIu9 "9 aasedLeyy 10129110 04 ‘ayaa “11 ‘seus "3 o51d09) so; =Ng vosiedireup 39 ‘so1011-e0nBy "9 UPyeH YOO “at ‘Oup “1 o1woruy souoIssIMIWIOD aaryuuuoy Bup2ars ‘peat ‘olanbse"¢ uoeyy UoyEs}uW0D ‘Sunut"@ 0110005 s9uo}ssqusw03 uozuen5 “A exjoury euamoy “eI JOUorss|UsIUOD IND “4 ou 24M ZoUO}ssHuINIC) aennuue srpsiqeId 108 ‘31 ‘oyeused “Y Ty JOUOISSIIUOD Seay "WsHieys uewuey —_:29 aaTIUWOD aIpsSIqQaI/d OLOWLeSSUeg ‘peat 6TOZ FIN ‘40199410 3a[04d suonesado 104 Joyasig angnzarg Aindeg Jo32a41G aANNIaXg :Aq p230N, AL 40322410 NOTILSVI-WN3NG VLIZ “noA yueYyL “a|gissod se uone|nos19 apm se WiNnpueJOWA\| SIU) OAS pue AjSulpsoa2e papin’ aq 0} paulofua Aqaiay ase pausaouod |iy “seoueape ysed Jo uo!epinb| doy sjuawinsop Zujoddns se pasinbas ase paysasoje swwioy [IV