GOVERNMENT ASSOCIATION OF CPAs (GACPA)
SUSTAINING ETHICS AND EXCELLENCE
IN MANAGING GOVERNMENT RESOURCES
SEMINAR/WORKSHOP
National Budget Circular No. 546
dated January 17, 2013
“Rules and Regulations on the
Grant of Representation and
Transportation Allowances”
Salient Features
Purpose:
Issued to prescribe rationalized and updated
rules and regulations on the grant of
Representation Allowance (RA) and
Transportation Allowances (TA)
Coverage:
• Generally, those holding regular and
contractual positions entitled to RATA under
the pertinent general provisions of the annual
GAA
• Others as authorized and enumerated in the
NBC
Authorized Monthly RATA Rates:
• Highest rate is P14, 000.00 for RA and P14,000.00 for TA
• Lowest rate is P5,000.00 for RA and P5,000.00 for TA
• Officials who are assigned or who use government
vehicles are not entitled to TA
• The grant of RATA shall be based on the actual work
performance in a month on a pro-rata basis, exclusive of
leaves of absence with pay as follows:
No. of Workdays
of Actual Work Performance
Actual RATA for a Month
1 to 6 workdays
25% of the monthly RATA
7 to 12 workdays
50% of the monthly RATA
13 to 18 workdays
75% of the monthly RATA
19 workdays or more
100% of the monthly RATA
• For the issued government vehicle, but in some
eventful cases were prevented to use it such as
when the vehicle undergoes repair and no
replacement is provided, the grant of TA maybe
allowed on pro-rata bases.
• RATA for OICs of positions entitled to those
allowances maybe allowed but not to OICs of
positions internally created organizational units
whose staffing are not authorized by DBM
• Monthly RATA while on concurrent capacity
• Monthly RATA while on full-time detail or
reassignment
• Monthly RATA while on scholarship/study/training
grant
Fund Sources:
• Charged against the agency budgets/appropriations
for the purpose for NGAs
• For GOCCs and GFIs, charged against the corporate
operating budgets
• The reimbursible RATA for those in detail to other
government agencies shall be charged against the
budgets of the parent agencies
Effectivity:
January 01, 2013