RMO No. 38-2022 — Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2022 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2022-1 Digest | Full Text | Annex A (A1) | Annex A (A2)

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE July 04, 2022 REVENUE MEMORANDUM ORDER NO. 38-2022 TO : All Revenue Officials Concerned SUBJECT : Prescribing the Criteria/Conditions and Guidelines on the Reporting Compliance for the Grant of the FY 2022 Performance-Based Bonus per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF�MC) No. 2022-1 (published under Revenue Memorandum Circular No. 54 � 2022) I. OBJECTIVES This Order is issued to: 1. Provide information on the criteria and conditions for the grant of the Performance-Based Bonus (PBB) for the Bureau of Internal Revenue's FY 2022 performance, as stated in the IATF Memorandum Circular (IATF-MC) No. 2022-1; 2. Prescribe the guidelines, procedures and deadlines for the preparation and submission of Accomplishment Reports and other documentary requirements and continue to observe the simplified PBB scheme, in compliance with the FY 2022 PBB requirements provided in IATF-MC No. 2022-1; and 3. Ensure the timely preparation and submission of all PBB requirements by concerned Offices. II. ELIGIBILITY CRITERIA1 1. To be eligible for the grant of the FY 2022 PBB, the Bureau must satisfy the criteria and conditions under the four dimensions of accountability: Performance Results, Process Results, Financial Results, and Citizen / Client Satisfaction Results. 1 Sections 3.0 (Eligibility Criteria) and 4.0 (FY 2022 PBB Targets, Assessment, and Scoring System), IATF MC No. 2022-1

1.1. Performance Results � the accomplishment of the Congress-approved performance targets under the Performance-Informed Budgeting (PIB) of the FY 2022 General Appropriations Act (GAA). 1.2. Process Results � the achievements in ease of doing business / ease of transaction with the agency, as a result of streamlining and standardization, i.e. through the ISO-certified QMS or its equivalent, digitization and related improvements in the delivery of services. 1.3. Financial Results � the actual spending of the agency's budget allotment vis-�-vis the realization of its committed programs and projects based on the FY 2022 GAA. 1.4. Citizen/Client Satisfaction Results � the achievements in satisfying the quality expectations of the transacting public/client. 2. The FY 2022 PBB Targets for each of the Criteria are as follows: Table 1: FY 2022 PBB TARGETS CRITERIA AND Performance Targets CONDITIONS Performance Achieve each one of the Congress-approved performance targets Results under the PIB of the FY 2022 GAA The agency performance in the achievement of targets shall be closely monitored through the use of the submitted Unified Reporting System (URS) � generated Budget and Financial Accountability Reports (BFARs), to indicate the progress towards the accomplishment of broader sectoral and societal outcomes targeted by the agency for improving the lives of Filipinos. The quarterly BFARs of the agencies, as uploaded in the DBM URS, shall be submitted in a timely manner, i.e., within thirty (30) days after the end of each quarter, as provided under Item 3.15.2 of National Budget Circular No. 583, pursuant to Section 90, General Provisions of Republic Act No. 11518 (FY 2022 GAA). BFARs will be used to monitor and validate agency accomplishments. For deficiencies or non-attainment of FY 2022 targets, justifications must be submitted together with the prescribed BFAR forms to the Commission on Audit (COA), the DBM, and the Bureau of Treasury (BTr), as applicable through the DBM URS, thirty (30) days after the end of the 4th quarter of FY 2022.

CRITERIA AND Performance Targets CONDITIONS Process Results Greater ease of transaction of core services based on mandated functions (external) covering government-to-citizens (G2C), government-to-businesses (G2B), and government-to- government (G2G) transactions, and the administrative and supporting services (internal) within the agency This may be achieved through streamlining especially of critical external and internal services; standardization of core processes including those implemented at the Regional, Satellite, and Extension Offices; digitization e.g., by developing electronic or online paperless systems, new service delivery channels, contactless transactions; and systems and procedures reengineering for faster, easily accessible, seamless, and more efficient public service delivery. For FY 2022, the target will be substantive improvements in ease of doing business/ease of transaction with respect to two (2) critical services consisting of one (1) core service (external) based on the bureau's mandated function and one (1) support/administrative service (internal) as declared in the citizen's charter and in line with Anti-Red Tape Authority's (ARTA) Whole-of-Government (WOG) Reengineering Manual. As defined in ARTA MC 2019-002-A, the services may be categorized based on the following: a. External Services � refer to government services applied for or requested by external citizens or clients or those who do not form part or belong to the government agency or office. b. Internal Services � refer to government services applied for or requested by internal clients or individuals who are within the respective government agency or office, such as, but not limited to, its personnel or employees, whether regular or contractual. Internal services include services to regulatory functions related to permitting, licensing, and issuance of a privilege, right, reward, clearance, authorizing, or concession. In selecting the critical services to be prioritized by the agency, the following factors shall be considered: a. A core service which is a process needed to achieve the overall mission and objectives of the Bureau. The service/s

CRITERIA AND Performance Targets CONDITIONS may refer to those that are aligned with the Bureau's mandate and functions; b. The most complained service with the greatest number of complaints received; c. The service/s with the greatest number of pending transactions or backlogs that went beyond its prescribed processing time as declared in the citizen's charter; d. A service that generated income/revenue for the government; e. A service attributable to the Major Final Outputs (MFOs)/Programs; and f. A service that involves inter-agency action to complete the transaction. The concepts and tools indicated in the WOG Reengineering Manual may be used in reengineering efforts and may refer to the submitted Initial Reengineering Plan to ARTA as the basis in prioritizing areas for improvement. The result of the implemented reengineering plan shall be reported through Modified Form A (Annex 2 of IATF MC No. 2022-1). Objectively verifiable evidence of achievements in ease of doing business/ease of transaction must be reported in Annex 2. The report should highlight the tangible improvements from the viewpoint of the transacting public/client in terms of access, turnaround time, transaction costs, documentary and other requirements. Proof or evidence may be any of the following: a. ISO- Quality Management System (QMS) certification or equivalent certification, which covers the selected critical external and internal services. The ISO-QMS certification or equivalent certification of critical external and internal services of the agency must be valid as of 31 December 2022. The certificate must indicate the scope of certification. It is reminded that agencies must pursue continued certification, i.e., ensure that there is no gap or minimal gap in terms of the expiration of its previous certification and the effectivity date of its existing certification, except with justifiable reasons, e.g., change of certification body which may cause a gap in the certification. For specific details on the validation of ISO QMS certification submitted as evidence or requirement, and the list of the acceptable ISO QMS and equivalent certifications,

CRITERIA AND Performance Targets CONDITIONS please refer to Annex 3 of IATF MC No. 2022-1 Guidelines on the validation of ISO - QMS Certification/Recertification. b. Most current and updated Citizen's Charter, reflecting the agency's improved and streamlined/re-engineered system and procedure for all its government services to citizens, businesses, and government agencies as prescribed by ARTA. c. Report on the digitization initiatives or digital transformation of external and internal services through the development of electronic or online and/or paperless application systems, payment systems, new service delivery channels, contactless transactions, and other process improvements using information technology. The report should highlight the tangible results of digitization in terms of ease of doing business or ease of transaction from the point of view of the transacting public/client. Financial d. Standard operating procedures, manual or Results documentation of service delivery standards for frontline and non-frontline services of the agency, including those implemented at the Regional, Satellite, and Extension Offices. The report should highlight the tangible results of standardization of the frontline and non-frontline services in assuring ease of transaction and doing business with the agency. Attainment of the FY 2022 Disbursements Budget Utilization Rate (BURs) Targets under Financial Results reflect final payments made from the agency's annual budget allotment to realize their committed programs and projects based on the valid appropriations for FY 2022. Hence for FY 2022, agencies shall accomplish the Disbursements BUR. Disbursements BUR is measured by the ratio of total disbursements (cash and non-cash, excluding Personnel Services (PS) to the total obligations for Maintenance and Other Operating Expenses (MOOE) and Capital Outlay (CO) made in 2022, net of goods and services obligated by December 31, 2021, but paid only in 2022. The total obligations for MOOE and CO shall refer to those made from the current appropriations under the FY 2022

CRITERIA AND Performance Targets CONDITIONS GAA and the continuing appropriations under FY 2021 GAA, respectively. The objective is to measure the disbursements for the obligations of MOOE and CO made in 2022 from all valid appropriations. Transfers to other agencies shall not be considered as disbursements until such time such transferred funds have been actually utilized for payment, inspection and acceptance of goods delivered and services rendered. Hence: Total Disbursements (cash and non-cash, excluding PS), net of payments made in 2022 for past years' obligations Disbursements BUR = ---------------------------------------------------------------- Total Obligations Citizen/Client Same as the Performance Results, the submission of the quarterly Satisfaction BFARs through the DBM-URS must be ensured in a timely manner Results within thirty (30) days after the end of each quarter. The submitted FY 2022 Financial Accountability Reports (FAR) No. 1 Statement of Appropriations, Allotments, Obligations, Disbursements, and Balances (SAAODB) shall be the basis in determining the FY 2022 BUR accomplishment. Accomplish and submit reports on the Citizen/Client Satisfaction Survey (CCSS), and resolve all reported complaints from Hotline #8888 and Contact Center ng Bayan (CCB) For evidence on the citizen/client satisfaction results, the results of the CCSS shall be reported using Annex 5 of IATF MC No. 2022- 1. Said report should follow the prescribed requirements and rating scale as stated in Annex 5. The report should include a description of the methods and rating scale used in determining the FY 2022 Overall Satisfaction Score for its services. The overall agency rating shall be reported in the service quality dimensions and overall agency citizen/client satisfaction score for the reported services. Resolution and compliance to reported complaints from Hotline #8888 and Contact Center ng Bayan (CCB). The resolution of all complaints and grievances shall be reported to Hotline #8888 and CCB, and their compliance to the 72-hour prescribed period to take actions on complaints as provided in EO No. 6, s. 2016. Reported complaints and grievances shall cover government service and procedures of the agencies, acts of red tape,

CRITERIA AND Performance Targets CONDITIONS corruption, and/or other interferences to public service delivery by any government agency, individuals, or instrumentalities. To provide evidence on this, a report may be submitted summarizing the Hotline #8888 and CCB complaints received in FY 2022 and their status if resolved or pending. The validation shall be complemented with reports and collected data on feedback and complaints from citizens/clients gathered by the Office of the President, Presidential Management Staff, Civil Service Commission, and Presidential Communications Operations Office from Hotline #8888 and CCB databases, as well as the Freedom of Information (FOI) portals. To determine the resolution and compliance rates to Hotline #8888 and CCB complaints, agencies may refer to item IV of Annex 5 or with the definitions provided in Section 2.4.2c of MC No. 2021-2. 3. For FY 2022, the Good Governance Conditions (GGCs) shall no longer be required in determining the overall PBB eligibility of the agency. Nonetheless, compliance with these conditions shall be used as the basis in determining the eligibility of responsible units and individuals. To sustain the institutionalization of compliance to existing government- mandated laws and standards, the Bureau and BIR Performance Management Team (PMT) shall continue to implement, monitor, and enforce compliance with the following GGCs: 3.1. Maintain/Update the Transparency seal 3.2. Compliance to Audit Findings and Liquidation of Cash Advances 3.3. Compliance with the Freedom of Information (FOI) Program 3.4. Submission and Review of Statement of Assets, Liabilities, and Net Worth (SALN) 3.5. PhilGEPS posting of all invitations to bids and awarded contracts (Annex 7 of IATF MC No. 2022-1) 3.6. FY 2022 Non-Common Use Supplies and Equipment (APP-non CSE) 3.7. Posting of Indicative FY 2023 APP-non CSE 3.8. FY 2023 Annual Procurement Plan�Common Use Supplies and Equipment (APP-CSE) (Annex 8 of IATF MC No. 2022-1) 3.9. Results of FY 2021 Agency Procurement Compliance and Performance Indicators (APCPI) System 3.10. Undertaking of Early Procurement Activities covering 2023 Procurement Projects 3.11. Designation of the Agency's Committee on Anti-Red Tape (CART) 3.12. Compliance with the National Competition Policy (NCP)

(Per Annex 9 of MC No. 2022-1, the BIR is not included in the List of Agencies Covered by the Inclusion of the National Competition Policy as a Requirement for the Grant of the FY 2022 PBB, as identified by the Philippine Competition Commission) III. FY 2022 PBB ASSESSMENT AND SCORING SYSTEM 1. The Bureau's accomplishments for each of the Criteria shall be rated using a scale of one (1) to five (5), where 5 is the highest. Each criterion shall have an assigned weight, as shown in Table 2 below: Table 2: FY 2022 PBB SCORING SYSTEM CRITERIA AND Weight Performance Rating CONDITIONS 5 1 2 3 4 5 Performance 5 Results 5 5 pts. 10 pts 15 pts 20 pts 25 pts Process Results 5 5 pts. 25 pts Financial Results 5 pts. 10 pts 15 pts 20 pts 25 pts Citizen / Client 5 pts. 10 pts 15 pts 20 pts 25 pts Satisfaction Results TOTAL SCORE 10 pts 15 pts 20 pts Maximum = 100 points 2. The maximum score that may be obtained by the Bureau is one hundred (100) points. To be eligible for the FY 2022 PBB, the Bureau must attain a total score of at least seventy (70) points. 3. The following BIR Offices are identified as Delivery Units (DUs), in accordance with the provision in Annex 1.9 p.4 of the IATF MC No. 2022-1 which prescribed the "Master List of Departments, Agencies, and State Universities and Colleges": Office of the Commissioner (including the Office of the Deputy Heads and immediate staff and Performance Evaluation Division) Revenue Services Revenue Data Centers Revenue Regional Offices (Revenue Regions) 4. The Delivery Units (DUs) of eligible agencies shall no longer be ranked. However, the unit(s) most responsible for deficiencies shall be isolated. (refer to Annex A for the Accountability of Delivery Units) 5. In case the Bureau fails to meet a rating of 4 in at least three (3) criteria, the delivery unit/s most responsible (including its head) for the criteria with a performance rating of below 4 shall be isolated from the grant of the FY 2022 PBB.

6. The unit/s most responsible (including its head) for the non-compliance with the Agency Accountabilities provided in Section IV.2 and 3 of this RMO will also be isolated from the grant of the FY 2022 PBB. 7. Eligible DUs shall be granted FY 2022 PBB at uniform rates across the Agency, including its officials and employees. The corresponding rates of the PBB shall be based on the Bureau's achieved total score as shown in the table below: Table 3: RATES OF THE PBB TOTAL SCORE PBB RATES 100 Points 65% (100% of the 65% monthly basic salary) 95 Points 61.75% (95% of the 65% monthly basic salary) 90 Points 58.5% (90% of the 65% monthly basic salary) 85 Points 55.25% (85% of the 65% monthly basic salary) 80 Points 52% (80% of the 65% monthly basic salary) 75 Points 48.75% (75% of the 65% monthly basic salary) 70 Points 45.5% (70% of the 65% monthly basic salary) 8. The four (4) dimensions of Accountability shall be assessed and scored as follows, as shown in Table 4 below: Table 4: RATING SCALE CRITERIA RATING AND 1 2 3 4 5 CONDITIONS Met less than Met less than Met at least Met at least Met each one Performance 80% of 80% of perfor- 80% of perfor- 80% of per- of the Con- Results mance indica- mance indica- formance in- gress-appro- performance dicators of the ved perfor- Process indicators of tors of the tors of the Congress-ap- Results the Congress- Congress-ap- Congress-ap- proved per- mance targets approved per- proved per- proved per- formance tar- for FY 2022 formance tar- formance tar- formance tar- gets for FY (all perfor- gets for FY 2022: defi- 2022: defi- gets for FY gets for FY ciencies due mance indica- ciencies due 2022: defi- 2022: defi- to uncontrol- tors) to controlla- ciencies due to ciencies due lable factors ble factors uncontrollable to controlla- Achieved ble factors Achieved substantial No factors Achieved substantial improvements substantial Achieved substantial improvements improvement substantial improvements to ease in ease of improvements to ease to ease to ease

CRITERIA 1 2 RATING 4 5 AND transaction in transaction in 3 transaction in transaction in CONDITIONS both external internal external but priority core services transaction in non-priority Financial core and external core service service Results internal and internal (external) and services services only Citizen / service internal Client 1-19% 20-39% 40-59% service Satisfaction Disbursements Disbursements Disbursements 60-79% 80-100% Survey (CCSS) Disbursements Disbursements Results BUR BUR BUR BUR BUR No Average More than submission / satisfaction average rate High satisfac- High satisfac- rate with tion rate with tion rate with Did not unresolved with conduct CCSS complaints and unresolved 100% 100% at least 30% complaints complaints complaints compliance and at least resolved and resolved and rate to #8888 at least 80% compliance 50% compliance and CCB compliance rate to #8888 rate to rate to #8888 #8888 and and CCB and CCB CCB IV. GUIDELINES AND PROCEDURES 1. The following reports shall be prepared by the concerned offices, using the Forms prescribed in the AO 25 IATF MC No. 2022-1 dated March 24, 2022 and circularized through RMC No. 54-2022: REPORT RESPONSIBLE OFFICE DEADLINE FOR SUBMISSION A. Performance Results For FAR No. 5 (Quarterly Report of Submission of Budget and Finan- Revenue and Other Receipts): For FAR No. 5: cial Accountability Reports Within 30 days after (BFARs) online through the Uni- Collection Service (CS) � Revenue the end of each quarter fied Reporting System (URS) Accounting Division (RAD) Within 5 days after the 1st Quarter (Q1) end of each quarter 2nd Quarter (Q2) All Revenue Regions through: 3rd Quarter (Q3) >Finance Division (FD) and On or before: 4th Quarter (Q4) >Collection Division Q1 � Apr 15, 2022 Q2 � July 15, 2022 Performance Results to achieve For BAR No.1 (Quarterly Physical Q3 � Oct 15, 2022 the Congress-approved Report of Operations): Q4 � Jan 15, 2023 performance targets under the CS � RAD PIB of the FY 2022 GAA which are Client Support Service (CSS) � as follows, the report contained in the BAR: Taxpayer Service Programs and Percentage increase in the Monitoring Division (TSPMD) Assessment Service (AS) � number of registered Assessment Performance Moni- business taxpayers = 3% toring Division (APMD) increase in the number of registered business taxpayers from the previous year

REPORT RESPONSIBLE OFFICE DEADLINE FOR Large Taxpayers Service (LTS) � LT SUBMISSION Filing of RATE cases = 36 cases per year Programs and Monitoring Division On or before (LTPMD) January 25, 2023 Audit Effort = 3% of total Enforcement and Advocacy collection goal Service (EAS) DVs submitted to Planning and Management Service AD/FD within the Collection Performance = (PMS) � Planning and Program- following month after attained +/- 2% of the ming Division (PPD) the goods are collection goal received, inspected All concerned Offices with External and accepted/ services B. Process Results and Internal Services declared in the rendered Modified Form A � Department / BIR Citizen's Charter: Agency Performance Report (Annex 2) with Verifiable evidence For External Service: of Achievements To be determined by the Proof of evidence may be any of Performance Management Team the following: For Internal Service: ISO-QMS Certification To be determined by the Updated Citizen's Charter Report on Digitization Performance Management Team Support Office: Initiatives To be consolidated by PMS, through Standard Operating the PPD Procedures All BIR Offices (NO and ROs) C. Financial Results Disbursement BUR Support Office: Quarterly �within 30 Finance Service (FS) � Accounting days after the end of Division (AD) each quarter All RRs � FD Monthly � every 10th day of the following month Quarterly �within 5 days after the end of each quarter Monthly � every 5th day of the following month D. Citizen / Client Satisfaction Results To TSPMD � January For RRs (for CSS): CSS, through 20, 2023 TSPMD To RSD � on or before January 25, 2023 Citizen / Client Satisfaction Report For National Office/RRs (for OCS (Annex 5) and eCAR): PMS, through the On or before January 31, 2023 Research and Statistics Division (RSD)

REPORT RESPONSIBLE OFFICE DEADLINE FOR SUBMISSION Report on the Resolution of all All Offices and RDOs concerned: On or before February reported complaints received CSS thru Public Information 15, 2023 from Hotline #8888 and Contact Education Division (PIED) Center ng Bayan (CCB) 2. The Good Governance Conditions (GGCs) shall no longer be included in the criteria to assess the overall eligibility of the agency. However, compliance with the following conditions (Agency Accountabilities) shall be used as basis in determining the eligibility of responsible units and individuals. The responsible offices/units shall submit these requirements directly to the oversight/validating agencies. REPORTS DEADLINE OF RESPONSIBLE OFFICE(S) VALIDATING SUBMISSION AGENCY 2.1. Updating of Transparency On or before Designated Responsible DBM - OCIO Seal October 1, Office (Content Owner/Owner of Commission On 2022 Content) Audit (COA) FS � AD Presidential Communications CS � RAD Operations Office 2.2. Compliance to Audit On or before Regional Office � FD (PCOO) Findings and Liquidation of Dec. 31, 2022 Concerned Offices with Cash Advances audit findings (NO and RRs) 2.3. Compliance with the Freedom of Information (FOI) Program Updated People's FOI Manual On or before Legal Service (LS) Updated One-Page FOI Jan. 30, 2023 Legal and Legislative Manual Division (LLD) FOI Reports: Nat'l. Office � All i. Agency Information concerned ACIRs and Inventory designated FOI ii. 2022 FOI Registry Receiving Officers iii. 2022 FOI Summary Report (FROs) On or before Reg'l. Office � All Jan. 30, 2023 Reg'l. Offices and all designated FROs Support Office: To be consolidated by PMS � PPD Link to the agency's On or before CSS � PIED dashboard in the electronic Jan. 30, 2023 FOI (eFOI) portal (www.foi.gov.ph) On or before CSS - PIED Jan. 30, 2023 Updated AID-FOI Tool PCOO FOI Client/Customer Satisfaction Report On or before PMS - RSD Jan. 30, 2023

2.4. Submission and Review of Human Resource De- Statement of Assets, Liabili- velopment Service ties and Net Worth (SALN) (HRDS) � Personnel Division (PD) 2.5. PhilGEPS Posting of all Invi- tations to Bids and On or before Support Office: Civil Service awarded contracts (Annex Oct. 1, 2022 Commission (CSC) 7) Admin. and Human On or before Procurement 2.6. FY 2022 Annual Procure- Jan. 30, 2023 Resource Service (PS) - ment Plan (APP) � Non- PhilGEPs Common-Use Supplies and On or before Management Equipment (Non-CSE) March 31, Government Pro- 2022 Division (AHRMD) curement Policy Board � Technical National Office: Support Office Administrative (GPPB-TSO), Service (AdS) � Procurement Division (PrD) Regional Office: Office of the Asst. Reg'l. Director (OARD) and AHRMD Head of Procuring Entity (HOPE) Bids and Awards Committee (BAC) BAC Secretariat 2.7. Indicative FY 2023 APP-Non On or before Support Offices: DBM-OCIO CSE Sept. 30, 2022 National Office � DBM - Procurement 2.8. FY 2023 APP-CSE thru the On or before Resource Manage- Service (PS) PhilGEPS Virtual Store Sept. 30, 2022 ment Group (RMG), FS, Budget Division 2.9. Results of FY 2021 Agency On or before (BD), AdS and PrD Procurement Compliance June 30, 2022 Regional Office � and Performance Indicators OARD, FD, and (APCPI) System AHRMD National Office: HOPE, AdS and Property Division Regional Office: HOPE, OARD and AHRMD HOPE BAC BAC Secretariat Support Offices: GPPB - TSO National Office � AdS, PrD, BD and AD Regional Office � OARD, FD and AHRMD 2.10. Certificate of Compliance before January National and Regional GPPB � TSO of Early Procurement 31st of the Offices: Activities for at least 50% of fiscal year HOPE BAC

the total value of the FY TWG, 2022 Procurement Projects BAC Secretariat Project Proponents Note: Early Procurement Activities should be conducted in FY 2022 2.11. Designation of the Agency's Committee on Anti-Red Tape (CART) Compliance and submission On or before CSS � PIED/ICD Anti-Red Tape of requirements to ARTA Feb. 28, 2023 Authority (ARTA) pertaining to the agency's CART as stated in ARTA MC AO 25 Secretariat No. 2020-007 through PPD 2.12. Other Required Reports: February 28, HRDS, through PD 2023 Form 1.0 � Report on Ranking of Offices/Delivery Units (Annex 10) Review and Update of Every last HRDS, through PD Department of Personnel Services Itemization week of the Budget and Plantilla of Personnel Management (PSIPOP) under the DBM's month (DBM) Government Manpower Information System (GMIS) As required All concerned offices AO25 Secretariat Status Report on Compliance with the Agency Accountabilities 3. The Bureau shall ensure that all explanations and justifications for deficiencies are already attached in their submission. 4. The responsible offices shall prepare and post in the BIR Transparency Seal the following conditions, for validation of the concerned oversight agencies: GOOD GOVERNANCE CONDITION POSTING RESPONSIBLE REPORT TO BE DEADLINE OFFICE(S) POSTED AT 4.1. Maintain / Update the Agency Transparency Seal* BIR Transparency Seal Page � for validation by i. Agency's mandate and On or PMS � DBM-Office of the functions, names of the before Management Chief Information officials with their position Oct. 1, Division (MD)/ Officer (OCIO) and designation and con- 2022 PPD tact information HRDS � PD ii. Annual Financial Reports FS � AD CS � RAD iii. DBM-approved Budgets FS � BD and Corresponding Targets for FY 2022

iv. Projects, Programs, and PMS � PPD Activities, Beneficiaries and Status of Implementation for FY 2022 v. FY 2022 Annual Procure- On or National Office BIR Transparency Seal ment Plan before AdS and PrD Page � for validation by June 30, GPPB-TSO � Results of APCPI System 2022 Regional Office On or OARD and BIR Transparency Seal for FY 2022 Agency before Page � for validation by Procurement Sept. 30, AHRMD GPPB-TSO Transactions 2022 On or BIR Transparency Seal FY 2022 APP Non-CSE before Page � for validation by Sept. 30, DBM-OCIO Indicative FY 2023 APP 2022 Non-CSE National Office BIR Transparency Seal On or AdS and Property Page � for validation by FY 2023 APP CSE thru before DBM-PS the PhilGEPS Virtual Sept. 30, Division Store 2022 Regional Office vi. The Agency Review and On or OARD and Compliance Procedure of before SALN Oct. 1, AHRMD 2022 vii. Freedom of Information HRDS -PD BIR Transparency Seal (FOI) Program On or Page � for validation by Requirements before CSC a. Updated FOI Manual Jan. 30, b. Updated One-Page FOI 2023 LS /LLD � For Up- BIR Transparency Seal Manual dated FOI Page � for validation by c. FOI Reports: Manual/One- Presidential Communi- 2022 Agency In- Page Manual cations Operations formation Inventory Office (PCOO) 2022 FOI Registry PMS / PPD � For 2022 FOI Summary FOI Reports National Office 4.2. PhilGEPS Posting of all Invita- On or AdS and PrD PhilGEPs tions to Bids and awarded before contracts Jan. 30, Regional Office 2023 OARD and AHRMD The Internal Communications Division (ICD), under the supervision of Client Support Service, shall coordinate with the Systems Development Division any required revision in the content under the BIR Transparency Seal based on the specifications / request to be given by the designated Responsible Office (Content Manager / Owner of Content).

V. EFFECTS OF NON-COMPLIANCE 1. A Department / Agency / GOCC / LWD / LGU, which, after due process by the Oversight Agency, has been determined to have committed a prohibited act shall be disqualified from the PBB in the succeeding year of its implementation; and, 2. The Civil Service Commission or Office of the Ombudsman shall file the appropriate administrative case for misrepresentation in the submitted / posted reports and requirements for the PBB, a commission of fraud in the payment of PBB and violation of the provisions of the IATF MC No. 2022-1. VI. PERFORMANCE MANAGEMENT TEAM (PMT) shall be composed of the following (aligned with the BIR-Strategic Performance Management System (SPMS) PMT per RMO No. 26 � 2013): National Office DCIR, Resource Management Group Chairperson: DCIR, Information Systems Group Co-Chairperson: DCIR, Legal and Inspections Group DCIR, Operations Group Member: ACIR, Planning & Management Service (PMS) ACIR, Human Resource Development Service (HRDS) ACIR, Finance Service Rank and File Representatives Secretariat: Planning and Programming Division (PPD) � Office Level Personnel Division (PD) � Individual Level Regional Office Regional Director Chairperson: Members: Assistant Regional Director Chief, Finance Division Head, AHRMD Rank and File Representatives Secretariat: Planning Officer (ORD) � Office Level HR Officer under the AHRMD � Individual Level The PMT shall have the following functions and responsibilities: a. Engage their respective employees in understanding the PBB, the performance targets of their respective agencies, as well as the services and outputs that they will need to deliver to meet these targets.

b. Disseminate the performance targets and accomplishments of their agencies to their employees through the intranet and other means, as well as publish these on their respective websites for the public's information. c. Set up a Help Desk to respond to queries and comments on the targets and accomplishments of their agencies. The Help Desk may be a facility that is embedded in the respective websites of agencies. d. Set up a Complaints Mechanism to respond to the PBB-related issues and concerns raised by officials and employees of their respective agencies. Such may be incorporated in the functions of their Grievance Committee. VII. REPEALING CLAUSE This Order supersedes Revenue Memorandum Order No. 31-2021, and all other issuances or portions thereof inconsistent herewith are hereby repealed, amended or modified accordingly. VIII. EFFECTIVITY This Order shall take effect immediately. (Original Signed) LILIA CATRIS GUILLERMO Commissioner of Internal Revenue B-1