RMO No. 4-2021 — Consolidates the policies and guidelines in the monitoring of attendance and leave management amending RMO No. 28-2008, as amended by RMO No. 21-2011 Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex F | Annex G | Annex H | Annex I | Annex J | Annex K | Annex L

BUREAU OF INTERNAL REVENUE

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City RECORDS MGT. DIVISION HnTYYyt A JAN -0 6.2021 3:1 P.M. MOx

becember 3,2020

REVENUE MEMORANDUM ORDER NO. 4.2021

SUBJECT Consolidated Policies and Guidelines in the Monitoring of Attendance

{RMO) No. 28-2008, as amended by RMO No. 21-2011 and Leave Management Amending Revenue Memorandum Order

TO All Revenue Officials and Employees Concerned

I OBJECTIVES

This Order is issued to:

1. Consolidate the various policies and guidelines on leave management and strict

recording and monitoring of attendance of revenue officials and employees.

2. Implement the policies on the timely submission of Summary Report of Attendance

(SRA) and Daily Time Record {DTR) and to prevent any attempt to tamper or manipulate the actual attendance of officials and employees.

3. Achieve uniformity and correctness in reporting, recording and monitoring of leave Credits of BIR Personnet.

4. Provide the penaities and appropriate sanctions to officials and employees violating

the provisions of this order.

M DEFINITION OF TERMS

1. Summary Report of Attendance (SRA) - it refers to the summary of attendance

per Office and shall be submitted on or before the 1oth day of the following month to the Personnel Division (PD)/Administr rative & Human Resource Management

the summary Division (AHRMD). It contains the alphabetical names of employees per'office and ofapproved eave/s seminars/official businessavailed hours/minutes of tardiness/late and undertime that an employee incurred. The SRA shall inc(ude all attachments such as DTR, Application for Leave (AFL), Revenue Special Order (RSO), Regional Revenue Speciai Order (RRSO), Mission Order (MO) Court Appearance, etc. (Annex A)

2. Daily Time Record (CSC Form No. 48) [DTR] - refers to the employees' daily record

of attendance showing the Check-in, Break-out, Break-in and Check-out, approved leave/s, official business/training/seminar duly signed and certified by the employee and verified correct by the Head of Office/authorized Official. (Annex B)

3. Application for Leave (CSC Form No. 6) [AFL] - refers to the CSC prescribed form that an employee must accomplish for filing an application for leave. (Annex C)

Page i of i2

4. Daily Record of Attendance/Log Book (DRA) - it refers to the manual daily record

of attendance of all :personnel within an Office. It shall include the sequence number based on check-in, break-out, break-in, check-out, aiphabetical names of employees and their signature. The time that will reflect in this manual record should coincide with the time recorded in BTAS machine. (Annex D)

5 Biometrics Time and Attendance System (BTAS) -- refers to the centralized time and

attendance software with database, able to upload automaticalfy the daily time logs

monitor every access to modules and database. It has two modules: The Enterprise the secured environment within the BIR premises. It has an automatic back-up of database with full restoration plan. It has an audit trail which historically tracks and from biometrics machines. The system enables users to access the system anywhere in

Resource Planning (ERP) and Employee Self Service (ESS).

6. Employee Self Service {ESS) --'refers to the module of BTAS that can be access by employees which enables them to view online their daily attendance/time-logs, and file online application for leave, overtime services, official business/seminars and

missing time-log entries. The' Head of Office may view and review online for approval/disapproval of the application for leave.

H POLICIES AND GUIDELINES

A. Daily Time Records {DTR}

A.1 Work Schedule, Approving Officer of the DTR and Reiated Policies

1. As a general rule, employees are'strictly required to render eight (8) working hours

per day, fo'rty (4o) hours: per week, excluding one-hour lunch break every day from Monday to Friday except Saturdays, Sundays and holidays depending on their approved work schedules enumerated below:

8:00 a.m. to 5:00 p.m. (with lunch break from 12:00 p.m. to 1:00 p.m.) :7:00 a.m. to 4:00 p.m. (with lunch break from 11:00 p.m. to 12:00 p.m.)

9:00 a.m. to 6:00 p.m. {with lunch break from 1:00 p.m. to 2:00 p.m.} Shifting on a 24/7 work rotation maybe availed by those maintaining computer servers and emergency building maintenance personnel subject to the recommendation of their Head of Office for the approval of the Commissioner of Internal Revenue (CIR).

2. All Revenue officials and employees are required to use the BTAS machines as

follows:

: Upon arrival in the morning (Check-in); During funch break (Break-out and Break-in); and Upon departure from office (Check-out)

biometrics machine and will only be reguired to manually log/record their daily However, the following officials and employees are exempted from using

attendance in the DRA and correspondingly file their AFL, if any:

Commissioner of Internal Revenue (CIR)

ASsistant Commissioner of Internal Revenue (ACIFUREATI OF INTERNAL REVENUE Deputy Commissioner of Internat Revenue (DCIR) Head Revenue Executive Assistant (HREA) Chief of Staff (OCIR and ODCIR) Page 2 of 12 RECORDS MGT. DIVISION NnTNYYyT yUI JAN 0 6 2021 3:W P.M Ua

Other personnel as approved by the CIR due to the exigency of the service Assistant Regional Director (ARD) Employees whose fingerprints cannot be read by the Biometrics Machines Regional Director (RD)

due to sickness (skin disease or similar thereof) as validated and approved by their HREA/ARD The time-logs in the DTR on their daily attendance should contain the following:

Check-in 8:00 a.m. Break-out - 12:00 p.m. Break-in Check-out = 5:00 p.m. 1:00 p.m.

4. The signatory of the DTR of officials and employees from the National and Regional

Offices are as follows:

DCIR National Office CIR Approving Officer

ACIR DCIR of the concerned Group

Head Revenue Executive Assistant (HREA) Assistant Division Chief Chief of Staff Revenue Data Center Head Rank and File Employees Division Chief ACIR of the concerned Service CIR/DCIR of the concerned Group ACIR/HREA Head of the concerned Division/Office Head/Assistant Head of the concerned Division/Office Technical Assistant Staff of the Office of the CIR/DCIR Head of Office / Chief of Staff of the concerned Office

(DTR and AFL signed by DCIR-OG transmitted to PD) Regional Director (RD) Regional Office DCIR of the Operations Group Approving Officer

Assistant Regional Director (ARD) Technical Assistant - Office of the RD/ARD Division Chief/RDO Concerned RD RD/ARD

Rank and File employees Assistant Revenue District Officer Assistant Division Chief Head/Assistant Head of the concerned Head of the concerned Division/Office Division/Office

5. All officials and employees must timely file their AFL with required attachments, if

any, for approval/disapproval of their Approving Officer (Annex E-Types of Leave and Approving Officer).

For BIR NO officials and employees, the AFL must be filed in ESS for approval/disapproval.

6. The PD/AHRMD shall ensure that new employees shall register their fingerprints in

BTAS/Biometrics System as they report for duty.

FHREAU OF INTERNAL REVENUE

Page 3 of 12 NnNYyN 3:W R M.

ci JAN 0 6.2021 tan A 1 RECORDS MGT. DIVISION

7. BiR NO officials and employees are required to file their missing time-fog entries in the ESS and provide the reason/s subject for ontine approval/disapproval by their Head/Assistant Head of Office. However, Regions may manually use the Justification for Editing Biometrics Entries (Annex F) for approval/disapproval of their Head of Office for records and audit purposes untif such time that they procured the required BTAS.

8. For employees authorized to render overtime (OT), they are required to use the OT pay and maybe required to render services beyond the regular working hours biometrics machines to monitor their extended hours rendered. Those holding positions higher than Division Chief or equivalent levels are not allowed to claim for when exigency of the service so requires.

9. All employees shall be required to manually log-in in the DRA their check-in, break. out, break-in and check-out, and affixed their signature to record their presence in

the Office.

10. Any employee who is absent in the morning is considered to be tardy and is subject to the provisions on Habitual Tardiness, and those who are absent in the afternoon

leave credits only. is considered to have incurred undertime, pursuant to Csc Memorandum Circular {MC} No. 17, s. 2010. Tardiness and undertime incurred is deductible to vacatior

There shall be no off-setting of tardiness or absences by working beyond the regular or approved working hours for an equivalent number of minutes or hours by which an officer or employee has been tardy or absent.

Employees on half-day/undertime shall be required to check-out in the biometrics machines and log-out in the DRA as they leave the Office.

11. As a general rule, employees whose duty require them to leave the office and work

in the field shall check-in to the biometrics machines, register in the DRA, and accomplish the Daily Time Log Sheet Form (Annex G) signed by the Head of Office.

However, the following employees may not use the biometrics machines for instances cited below:

Instances when using the Biometrics Machine is not applicable 1 Employees required to appear in Certificate of Appearance / Documentary Requirements for submission to the PD/AHRMD]

3. 2 Employees attending Drivers/messengers/liaison serminars/trainings/meeting other government offices on official business outside the place of assignment concerned government agency; Copy of RSO/RRSO/ Notice of Attendance or similar document Attendance, Attendance Sheet or similar document issued by the Meeting/Attendance Sheet/Certificate of Appearance/Appreciation ( Partial leave form (official

officers to other government Page 4 of 12 business)(Annex H} GUAR UOF INTERNAL REVENUE RECORDS MGT. DYVISION TnTYYytN S JAN O 8 202i 3:T P.M U a JUU

agencies (e.g. GSIS, DOF, etc.) duty outside their place of assignment who are reguired to perform

A.2 Other Guidelines on Flexi-Time Schedule

1. Every Monday or when the flag-raising ceremony is to be held, the shifting schedule

shall only be applicable from 7:00 a.m. to 8:00 a.m. in the morning and from 4:00 to 5:00 p.m. because all employees are required to attend the flag-raising ceremony.

Employees who opted for the 9:00 a.m. to 6:00 p.m. schedule shall have the normal

2. Employees availing of a flexi-time schedule shall seek the approval of the CIR the flag raising ceremony is to be held. working hours of 8:00 a.m. to 5:00 p.m. applicable to them every Monday or when

existing policies such as solo parents, employees caring for senior citizen parents, Persons with Disability (PWD), employees with severe health conditions and Priority of choice in the time-shift schedule shall be granted to those covered by

undergoing medical procedures. Requests for reasons other than those within the scope of existing policies shall be allowed subject to the approval of the CIR or his duly authorized representative, provided that it can still be accommodated by BTAs being used to monitor time and attendance of employees.

Flexi-time:schedule shall be subject to the exigency of the service as determined by each Head of Office. In this regard, each Head of Office shall prepare a tist of all its employees showing the time-shift schedule distribution of such employees, preferably with an employee distribution of 10-80-10 for monitoring purposes as follows:

10% of total office personnel may choose 7:00 a.m. - 4:00 p.m.:

10% of total office personnel may choose 9:00 a.m. - 6:00 p.m. 80% of total personnel may choose 8:00 a.m. -- 5:00 p.m.; and

The time shift of 7:00 a.m. - 4:00 p.m. and 9:00 a.m. - 6:00 p.m. can only be availed of by those employees whose work require them to be in the office premises most of the time. Thus, it cannot be availed by employees requiring field work.

3. All offices are mandated to have at least a functioning skeletal work force for every

hour covered by the shifting schedule. It shall be the responsibility of each Head of Office to ensure that the flexi-time schedule will not hamper the continuous delivery of service to the public.

4. An employee who has an approved flexible working schedule cannot 'change the

chosen time shift one (1) year upon its effectivity. The flexi-time schedule shall continue as such, until another written request changing the flexi-time schedule is duly approved by the CIR.

TEUFEAU OF INTERNALREVENUE

Page 5 of 12 tnTYIyTn 3: P.M JAN 0 6 2221 A

U RECORDS MGT. DIVISION

B Summary Report of Attendance

1. The monthly SRA shall indicate the following information:

a.) The minutes and/or hours of tardiness and undertimes incurred per day by an

b.) The total no. of the minutes and/or hours of tardiness and undertimes incurred employee;

c.) All leave of absence of an employee for the month; and by an employee for the month;

d.) Absence Without Official Leave (AWOL)/Preventive Suspension of an employee if any.

names of each employee, to wit: The following codes in the preparation of the SRA shall be indicated opposite the

Codes Definition

Ho ML MC15 MC2 TL Sab. L blocks Of NT VL RL FL Pat. L Par. L Std. L Number in A UPS MC6 00 MC25 MCS CL Forced Leave Rehabilitation Leave Solo Parent Leave indicates that the particular date is a declared holiday indicates that the particular date is either a Saturday or Sunday Maternity Leave Vacation Leave Under Preventive Suspension (counted inclusive of Saturdays, Sundays and Holidays) Special Privilege Leave Official Business (seminars, trainings, mission order, RSO, RRSO, Etc.) Magna Carta for Women Quarantine due Coronavirus 2019 (COVID-19) Indicate all days of the month the employee is on AwoL for a day and/or an entire month No Time Record Sick Leave Paternity Leave Study Leave Sabbatical Leave Anti-Violence against women and children Compensatory Time-Off/Compensatory Leave Calamity Leave

presentation of posting the tardiness/undertimes in the SRA should be in the following manner:

24 Date 26 4 UPPER PORTION (Minutes of tardiness/undertime per day) LOWER PORTION (Hours of tardiness/undertime per day

2. The SRA with complete attachments shall be submitted to the. PD/AHRMD on or before the 10th day of the following month.

Consequently, the Regional Office SRA shall be submitted to the PD on or before the 15th day of the foilowing month.

Page 6 of 12 [BUGRAU OF INTERNAL REVENUE TNYYYTN UUI 3:m p.M JAN 0 6 2021 Wwa

RECORDS MGT. DIVISION

3. Supplemental SRA with DTR of employees who were not able to submit the same on time, whether due to prolonged leave, pending issuance of their certificate of

PD/AHRMD on or before the 25th of the following month. court appearance or RSO signed by authorized signatory, shall be submitted to the

4. The DTR of the employee with corresponding RSO to DOF or other government included in the SRA of their mother unit. agencies shall be signed by the Head of the Special Project. The employee shall be

5. Large Taxpayers Service (LTS) employees assigned hereunder shall submit their SRA and DTR to the BIR Office where their payroll is being processed (i.e. National Office-Excise Large Taxpayers Field Operations Division or Regional Office assigned): :Revenue Officer-on Premise (ROOP) Zone-in-Charge

Excise Tax Area (EXTA)

6. The Head of Office shall ensure the proper custody and safekeeping of the DRA,

SRA, DTR and AFL for records purposes. An Administrative Officer (AO) will assist the Head of Office in the monitoring of personnel time and attendance and leave management.

7. The Regional Office may procure similar to BTAS used by the National Office or a higher specification biometrics system whether fingerprint scanning, face

attached approved Terms of Reference. (Annex I) recognition or any other time recording machine, as long as the data output of said units must be compatible to BTAS of the National Office in reference to the

C. Leave Management

Employee who renders work during the prescribe hours are entitled to fifteen (15) days VL and 1.25 Sl. credits monthly, with full pay. However, employees with Leave days vacation leave (VL) and fifteen (15) days sick leave (SL) credits annually or 1.25

corresponding to the number of hours or days of their LWOP as per existing CSc Without Pay (LWOP), their earned teave credits per month will be reduced

Omnibus Rules on leave.

2. All Head of Office must approve/disapprove all application for leave filed by their employees within five (5) working days from receipt thereof, otherwise it shall be

deemed approved.

3. When an employee exhausted his/her sick leave credits, he can use his/her VL credits but not vice-versa (Section 56 of CSC Omnibus Rules on Leave).

4. New employees on probationary status may already avail all vacation'and sick leave credits earned. However, they cannot avail the Special Privilege Leave (MC6) within their probationary period.

5. In the exigency of the service, applications for VL may be disapproved. In extreme cases, the Head of Office may recall an employee who is on approved VL.

Page 7 of 12 : BUREAU OF INTERNALREVENUE NnTYTyN 3:yoP.M JAN 0 6. 2021 0n0

LY RECORDS MGT. DYVISION

Thereafter, the unused VL shall be credited back to the leave credits of the employee

6. Employees who incurred Leave Without Pay (LWOP) by exhausting his/her leave credits shall be cancelled from the General Office Payroll (GOP) and a Supplemental

Payroll shali be prepared after compliance or submission of required documents The Employee and the Accounting/Finance Division shall be issued Notice of LWOP. {Annex J}

7. The Accounting/Finance Division upon receipt of Notice of LWOP will issue an Order of Payment (Annex K) for employee to pay immediately to the General Services Division (GSD)/AHRMD-General Services Section (AHRMD-GSS).

B The employee should immediately pay any salary overpayment to the

Section-AHRMD for records purposes. The OR shall be attached to the leave card Accounting Division/Finance Division and PD/Human Resource Management for proper reconciliation upon separation from the service. GSD/AHRMD-GSS and provide a copy of the Official Receipt (OR) of Payment to the

9. Only after earning at least five (5) days vacation leave will allow the resumption of an employee's salary in the regular GOP.

10. Employees who are cancelled from the GOP are required to submit the following documentary requirements to the PD/AHRMD for processing of their supplemental payroll/voucher: National Office Clearance (for leave of thirty days or more) Daily Time Record with required attachments, if any Medical Certificate with fit to work (for sick leave of more than 5 consecutive days) Approved Application for Leave Report for Duty (for teave of 30 calendar days or more/preventive suspension)

11. Late submission of DTR and SRA of an Office will result to late processing of Representation and Transportation Allowance (RATA) of Officials.

12. Non-submission of SRA and DTR for at least one (1) month is sufficient ground for

suspension of salaries of all employees assigned at that Office. However, upon submission of the SRA and DTR with justification, the Office concerned will be included in the next GOP.

13. Any employee shall be considered habitually tardy if he incurs tardiness, regardless of the number of minutes, ten (10) times a month for at least two months in a

semester or at least two consecutive months in a year pursuant to CSc MC no. 23) series of 1998.

Any employee who incurs undertime, regardless of the number minutes/hours, ten (1o) times a month for at least two months in a semester or at least twc consecutive months in a year shall be liable for Simple Misconduct and/or Conduct Prejudicial to the Best Interest of the Service, as the case maybe pursuant to CSc MC no. 16, series of 2010.

Page 8 of 12 RUREAU OF INTERNALREVENUE NnTYYyT 3:DD P.MY JAN O 2021

RECORDS MGT.DYVISION

14. Any employee in the civil service shall be considered habitually absent if he incurs

unauthorized absences exceeding the ailowable 2.5-days monthly leave credit under the leave law for at least three (3) months in a semester or at least three (3) consecutive months during the year pursuant to CSC MC No. 1, series of 2017.

not notifying the immediate supervisor of his sick leave or emergency within the first two (2) hours of work in the morning/beginning hour of work for the day. Unauthorized absences are those not covered with approved leave application or

15. An employee is guilty of loafing if he/she incurs frequent unauthorized absences

from duty during office hours.

Head of Office shall report erring employees who are habitually absent/tardy/undertime/loafing to the Internal Investigation Division (tiD) or Regional Investigation Division (RID) for issuance of a Show-Cause Order.

16. An employee who is on AWOL for at least thirty (30) calendar days shall be recommended by the ACIR/RD for dropping from the rolls. However, Heads of

Office are reminded of their responsibility to immediately issue a Return-to-Work Order (RTWO) to employees on AWOL before recommending their dropping from the rolls.

An Employee who is on LWOP exceeding one (1) year shall be automatically dropped from the rolls pursuant to Section 62, MC 41, series of 1998 of the CSC

17. Separated employees shall be reported to the PD/AHRMD within five (5) working

days upon receipt of the letter of retirement/resignation/death certificate to avoid salary overpayment. The Head of Office shall be required to accomplish and submit the Report of Separated Employees (Annex L) to the PD/AHRMD for cancellation in the GOP.

18. An employee who transferred to the BIR from another government agency must

submit a certificate of transferred leave credits issued by the personnel officer of the agency to the PD/AHRMD within sixty (60) days from reporting for duty.

19. Monetization of leave credits shall be allowed depending on the availability of fund

and with remaining five (5) days VL after monetization and forced leave.

20. For employees required to secure National or Regional Office Clearance such as

thirty (30) days leave or more, separation from service, etc., Certificate of LWOP shall be attached by the PD/AHRMD and the corresponding payment are already indicated in the clearance with the attached official receipt issued-by GSD/AHRMD- GSS.

IN. ROLES AND RESPONSIBILITIES

1. Personnel Division (PD) a. Register employees' fingerprints in BTAS b. Monitor the updating of Solo Parent and availment of leave

Page 9 of 12 AUREAU QF INTERNALREVENUE NNNYYYT

RECORDS MGT. DIVISION Gye JAN 0 6.2U21 3:M0U. tWGA TU

c. Create the employee profile in the BTAS for all officials and employees which

will contain the details (e.g. date of hiring, place of assignment, years of service, etc.) of their employment with this Bureau; D Update employee profile; e. Receive duly signed DTRs and SRAs of BIR-NO Offices and SRA of Regional

O Post leave credits and maintenance of updated leave cards of all officials and Offices with all the required attachments;

employees: 8. Receive reports of separated employees submitted by all Offices; h Preparation of the monthly list of separated employees to concerned Offices;

Stop the salary of separated employees from the GOP;

L Issue Notice of LWOP to employee and Accounting/Finance Division on the Monitor leave credits appearing at the ESS of employees; number of days and hours of LWOP incurred

Cancellation from the GOP of employees with no more leave credits; m. Preparation of the supplemental payroll of employees with no more leave

N. Tag days in ERP when a work suspension is declared in the system; and credits;

D Preparation of memorandum for requests for flexible working hours of all

employees subject to the approval of the CIR.

2.: Systems Development Division (SDD)

a. Provide support in the resolution of system issues; and b. Alternate-in-charge in tagging days with suspension of work in the system.

3. Network Management and Technical Support Division -- Help Desk (NMTSD)

a. Record any hardware/network issues that will be raised by the users of the

Resolve hardware/network issues raised by users; and system;

Ensure the integrity of the local area network of the BIR.

Security Management Division (SMD) a. Monitor compliance on BIR information security policy and standards relative to

b Conduct audit trail/investigation as required and submit the result/report of BTAS; and

investigation to the Internal Investigation Division for appropriate action. Receive requests for Password Reset from employees whose ESS/ERP accounts were locked due to automatic system locking.

5. Data Warehousing and Systems Operations Division (DWSOD)

a Maintain and safe keep the database of the BTAS; b.Maintain the server of the BTAS System; b. Process system access rights and privileges of authorized BIR personnel in

accordance with approved Security and Access Matrix for BTAS System; C Process revocation of system access rights and privileges. granted to BiR Process reguests for password reset due to automatic system locking; and

personnel due to the following: E Retirement/resignation

Y A Transfer of place of assignment Dormant account Page 10 of 12 BUREAU QF INTERNAL REVENUE N nTYYyi JAN 0 6 221 3:0YTP.M kua

M0 RECORDS MGT. DIVISION

Y Administrative cases L Death

6. Accounting Division/Finance Division a. Receive National Office Ciearance and attachments including Certificate of

b. Issue Payment Order to employee with LWOP for immediate payment to LWOP and compute the corresponding money value of the same;

c. Received and record official receipt of payment for the money value of LWOP. GSD/AHRMD-GSS; and

7.Head of Office /Chief of Staff for Office of DCIR/CIR

b. Approval/Disapproval of Applications for Leave/Official Business/Missing Time. Review the generated DTR/SRA and validate all entries;

Iog Entries and Overtime Services filed by the employees under his/her

Ensure the submission of DTR and SRA to PD/AHRMD on or before the 10th day jurisdiction;

e of the following month with all the necessary attachments; Monitor the attendance of all employees in the Office; Report to the PD/AHRMD any employee that were separated, suspended or on

AWOL; and Report to the IID/RID any employee who are habitually

g. Update the list of approved employees who availed of the time shift schedule distribution whenever a request is undertaken; and absent/tardy/undertime/loafing;

h Validate and submit to PD the approved list of employees who availed of the time shift schedule distribution (10-80-10).

Administrative Officer a. Print DTR and SRA for signature of the Head of Office and employees; and

b Assist the Head of Office in monitoring the attendance of employees.

General Services Division/AHRMD-General Services Section a. Receive payment of money value of LWOP and correspondingiy issue official

b Furnish a copy of the official receipt to the PD/AHRMD for records purposes; receipt;

C Maintenance of biometrics machines; and d Reporting of defective biometrics machines to the NMTSD.

10. Administrative & Human Resource Management Division

a Monitor employee attendance in the Regional Office; b. Posting of Leave Credits and maintenance of leave cards for all officials and

Ensure the return of the money value of LWOP incurred of an empioyee; employees of the Regional Office;

Submission of Regional SRA to the PD on or before every 15th of the following Consolidation of DTR and SRA of offices in the Regional Office; and

month. Receive Flexible Working Hours request from Regional Office employees and forwarding the same to the PD.

BUREAU OF INTERNALREVENUE

NnTyyTY Page 11 of 12 JAN 0 6 2021 3:MPM

M RECORDS MGT. DIVISION

11. Internal Investigation Division/Regional Investigation Division

a. Receive Reports on Habitual Tardiness/Undertime/Loafing/Absences without

b. Issuance of Show-Cause Orders to erring employees; Official Leave; and

V PENALTIES

1 Frequent unauthorized absences from duty during regular office hours and loafing:

2nd offense 1st offense Suspension for six (6) months and one (1) day to One (1) year Dismissal

Habitual Tardiness and Undertime: 1st offense 2nd offense 3rd offense Suspension for one (1) to thirty (30) days Reprimand Dismissal

3. Non-compliance with the provisions of this RMO shall be a ground for

administrative disciplinary action in accordance with CSC No. 30, series of 1989, to Wit:

"The Head of each Office shall be liable for non-submission of the SRA on time and it shall be considered an administrative offense of Violation of Reasonable Office Rules and Regulations punishable under. : 3rd offense 1st offense 2nd offense Dismissal." Reprimand Suspension 1-30 days

V REPEALING CLAUSE

All other revenue issuances which are inconsistent herewith are hereby repealed, modified or amended accordingly.

V EFFECTIVITY

This Order shall take effect immediately.

Commissioner of internal Revenue CAESAR R. DULAY

P-1 BUREAU OF INTERNAL REVENUE 03890 2

NNTYYYN

3:vP.MU JAN 0 6 2Q21

0UG RECORDS MGT: DYISION

Page 12 of 12