Short answer. No. Article 219 of the Revised Penal Code makes it a criminal offense for a responsible public officer to leave or attempt to leave the Philippines without first obtaining a Commission on Audit certificate showing that all accounts have been finally settled. Violations are punishable by imprisonment, fine, or both.
What the law says
Any public officer who unlawfully leaves or attempts to leave the Philippines without securing a certificate from the Commission on Audit showing that his accounts have been finally settled, shall be punished by arresto mayor , or a fine ranging from Forty thousand pesos (₱40,000) to Two hundred thousand pesos (₱200,000, or both.
Revised Penal Code, Article 219 — Leaving Country Without Clearance. Read the full provision →
What the law requires before departure
Article 219 of the Revised Penal Code imposes a specific duty on responsible public officers — those who handle government funds or property — to obtain a clearance certificate from the Commission on Audit before leaving the country. The certificate must show that their accounts have been finally settled. Leaving without it, or even attempting to leave, is enough to commit the offense. The officer does not need to actually cross the border; the attempt itself is punishable.
Penalties under the current law
The text quoted above reflects the version as amended by Republic Act No. 10951 (2017), which updated fine amounts throughout the Revised Penal Code. The current penalty is arresto mayor (one month and one day to six months' imprisonment), a fine of ₱40,000 to ₱200,000, or both. If you are reading an older copy of the Code that shows lower peso figures, that version is no longer in force. Always verify you are working from the RA 10951-amended text.
Who counts as a 'responsible public officer'
Not every government employee is covered — Article 219 targets those who are accountable for public funds or property. Accountable officers typically include treasurers, cashiers, disbursing officers, supply officers, and others in similar positions who receive, hold, or disburse government money or goods. If you are unsure whether your position carries accountable-officer status, consult your agency's legal officer or the Commission on Audit before planning any international travel.
Why this rule exists
The clearance requirement protects the government's ability to audit and recover public funds. Without it, an officer facing an unresolved audit disallowance could depart and make subsequent proceedings difficult. The Commission on Audit issues the clearance only after verifying that accounts are settled or adequate security has been posted. Officers with pending audit findings should coordinate with COA well before any planned travel, since processing takes time.
Practical steps if you need to travel
If you are a public officer and need to travel internationally, request a clearance certificate from the Commission on Audit before booking your departure. If there are unresolved audit exceptions or disallowances, resolve or secure them first. Clearance is separate from any travel authority your agency may require internally — you need both. Failing to secure COA clearance exposes you not only to criminal liability but also to potential administrative sanctions.