RMO No. 35-2013 — Establishes the BIR Strategic Training and Development Process

BUREAU OF INTERNAL REVENUE RECORDS MGT.DIVISION

BUREAU OFINTERNALREVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City RECEIVED DEC 27 2013 W4:e5am

September 06,2013

REVENUE MEMORANDUM ORDER NO. U5- 201

TO All Revenue Officials and Employees

SUBJECT : Strategic Training and Development Process

BACKGROUND

value to an organization can be enhanced through investment. Like many Strategic human capital management centers on viewing people as assets whose

human capital in the face of significant and ongoing change.One of the most important organizations,government agencies are trying to determine how best to manage their

help change the way that government does business in the 21st century.Government management challenges facing public offices is the need to transform their cultures to

agencies must continue to build their fundamental management capabilities in order to effectively address the nation's most pressing priorities and take advantage of emerging opportunities.

To accomplish this undertaking, government agencies will need to invest resources,including time and money,to ensure that employees have the information skills,and competencies they need to work effectively in a rapidly changing and complex environment.This includes investments in training and developing employees as part of an Agency's overall effort to achieve cost-effective and timely results.

The Training and Development System of the Bureau of Internal Revenue is being redesigned and developed with the prime concern to ensure that its training and development investments are targeted strategically and are not wasted on efforts that are irrelevant, duplicative, or in-effective. Further, this system is considered as an

Bureau operational targets/goals. Effective training and development programs are an intervention to successfully meet the needs of the business and the achievement of

integral part of a learning environment that can enhance the Bureau's ability to attract and retain employees with the skills and competencies needed to achieve results for the benefit of the Filipino people.Training and developing new and current staff to fill new roles and work in different ways will be a crucial part of the BIR's endeavors to meet its reform challenges.Ways that employees learn and achieve results will also continue to transform how BIR Offices do business and engage employees in further innovation and improvements.

GAO-04-546G Guide forStrategic Training andDevelopment Efforts 2 infra

OBJECTIVES

This Order is issued to: 1. assist the BIR in achieving its mission and goals by improving individual and ultimately, organizational performance 2.establish a strategic training and development framework,policies,guidelines and performance problems by analysing human performance gaps planning related improvements, developing and implementing the interventionsand evaluating the financial and nonfinancial results; processes that will provide effective training and development programs to address

3.address identified competency gaps to help management and employees cope with foreign-assisted projects,and other external factors that challenge the Bureau;and organizational changes, such as process reengineering and administration of

4. establish a Bureau-wide curriculum of programs and courses for learning and succession management or for professional and/or individual growth aligned with the strategic thrusts and directions of the Bureau. development for potential successors attuned to replacement planning and

SCOPE

I. All permanent employees of the Bureau who will be developed for the purpose of enhancing individual performance and/or for future career advancement;

2. All learning interventions that are managed and coordinated by the BiR Training Divisions or conducted by external training providers 3.Training and Development includes, but not limited to, short courses, workshops. education trips,on-the-jobtrainingbenchmarkingcoaching counselling. exercises;and mentoring echoing sessions, symposia and other career/work related training

4. Other special and/or interest group such as special Projects or Foreign Funded Projects.

N. Definition of Terms

Training and Developmentrefers to the process to obtain or transfer knowledge skills and abilities needed to carry out a specific activity or task

Dr.S.K.PrasadDirectorNew Horion Leadership Instituteirectornli@nwhorizonindia.d

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Strategic training-is a form of training in which you deal on the main issues thus

effectively This leads to motivation and finally increased productivity and job providing employees with tools and information needed to complete their tasks satisfaction.

Training -can be defined as making available to employees planned and coordinated educational programs of instruction in professional,technical, or other fields that are or will be related to the employee's job responsibilities.Training can be accomplished through a variety of approaches,such as classroom training,e-learning,and professional conferences that are educational or instructional in nature. Development s- is generally considered to include training Structured on-the-jab learning experiences,and education.Developmental programs can include experiences such as coachingmentoring.or rotational assignments. Goals?-what the company hopes to achieve in the medium-and long-term future

human capital. Business strategy-a plan that integrates the company's goals,policies,and actions. The strategy influences how the company uses: physical capital, financial capital, and

Learning- the acquisition of knowledge by individual employees or groups of employees who are willing to apply that knowledge in their jobs in making decisions and accomplishing tasks for the company. Knowledge0-what individuals or teams of employees know as well as company rules processes,tools,and routines.It is either tacit knowledge or explicit knowledge. Explicit knowledge-knowledge that can be formalized,codified,and communicated Tacit knowledge-personal knowledge based on individual experience that is difficult to explain to others.

Mission3 --the company's reason for existing. Vision-the picture of the future that the company wants to achieve

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Values15 - what the company stands for.

Strategic training and development initiatives5 - learning-related actions that a company should take to help it achieve its business strategy

Human Resource Management (HRM) Practices7-the management activities related to investments,staffing performance management,training, and compensation and benefits.

to select them, and the desired mix of employee skills and statuses. Staffing strategy8 - the company's decisions regarding where to find employees, how

Human resource planning9- identification, analysis, forecasting, and planning of changes needed in the human resource area to help the company meet changing business conditions.

companies better integrate programs for developing leaders and managing talent with training and learning during times of change professionals are primarily housed in one location and decisions about training investment,programs,and delivery methods are made from that department.It helps Centralizedtraining20 trainingand developmentprogramsresourcesand

control of some training or development activities or that takes over all or most of a Outsourcing1-the use of an outside company that takes complete responsibility and company's training including administration,design,delivery,and development

will require interventions.Focus may be on any number of areas: performance gaps issues, threats. Organizational Analysisz- involves diagnosing organizations to determine areas that

Job Analysis3- this is the process of collecting information for use in developing training programs. This assessment should include questions specifically designed to assess the competencies needed to perform the job.

Person Needs Analysis4-after information about the job has been collectedthe analysis shifts to the person. A person needs analysis identifies gaps between a person's current capabilities and those identified as necessary or desirable.

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Off-the-Job trainings -Off the Job training refers to the training done on behalf of employers and is usually conducted away from their working location.This training may involve theories and practical application, including appraisal and examinations done at provider's site or ontine

V. POLICIES

In order to achieve the above objectives,the following policies shall be observed

1. Human Resource Management (HRM) strategy shall support the tax administration's

key strategic objectives and its overall business strategy.Areas covered by this HRM shall include skills development,and leadership and talent management.

2. Appropriate HR policies shall be adopted to meet Bureau's needs.These include

meet projected needs and motivate and support employees policies,systems and pracedures for staff training and professional development to

3. Institutional framework for capacity development of all BiR employees shall be

revenue officers and employees which will provide effective training programs to enable them to keep pace with recent developments in tax administration. employed in order to establish a systematic training and retraining system for

4. As reform advances, a training strategy shall be in place to better align staff skills with business needs.

5.Any learning strategy involves core characteristics that contribute to a strategic training and development approach.And each characteristic is a crucial part of each

component,thus,the TMD and the Training Delivery Division TDD) shall ensure that these core characteristics shall be integrated throughout the training and development process of the BIR.

6. A framework of strategic training and development process shall be set in the BIR to

direction, purpose, and completeness. help in designing systematic and effective training pragrams that will give a sense of

7. An overall training strategy to upgrade staff skills and fill the gaps between future business needs and actual qualifications of the workforce shall be in place.

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8.Training Needs Assessments shall be regularly carried out. These are based on gap analysis thru organizational and job analysis as well as surveys of staff competence

strength,daily work and identification of staff skill reguirements.

9. Training Needs Analysis shall be conducted to provide link between the Bureau's

Vision/Mission and its training activities, and set the annual training directions by determining the validity, scope and extent of both organizatianal and employees capability building needs. It shall likewise determine non-training needs that impact on performance improvement in the workplace.

10.Design and development shall involve identifying specific training and development

initiatives that BIR will usealong with other strategies, to improve individual and agency performance.

11.A long term training strategy for the Bureau employees shall be developed and implemented including systematic on-the-job and off-the-job training courses in house and/or externally provided.

12.The training delivery process shall ensure that the delivery of the learning and learning objectives of the Bureau's employees, and consistent quality training development interventions directly contribute to the attainment of the specified

delivery shall be conducted.

13.In-house training programs shall be scheduled based on the following institutional, social and other training events, and time allotment for pre-training. considerations appraval af the learning design and budget, availability of participants, resource persons and training venue, non-conflicting schedules of training proper and post-training activities.

14.With emphasis on leaming results rather than on compliance,the TMD and TDD shall secure that after the delivery of any learning intervention, the knowledge,skills and attitudes acquired are effectively transferred back in the workplace.

15.Evaluation shall involve assessing the extent to which training and development effarts contribute to improved performance and results.Evaluation mechanism shall

determine the achievement of the following results: a. that the trainee learned the

organization received a return on the investment through improved employee performance and team work. essential competency for which training was developed and b. that the

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16.The Training Management Division (TMD)shall periodically assess staff motivation

perceptions and workplace satisfaction and make greater use of them for job analysis purposes. TMD shall also conduct surveys to evaluate perceptions of taxpayers and other stakeholders regarding the level of professionalism of BIR employees.

17.It is the policy of the Bureau to subscribe to the BIR's Training Concept and Training Philosophies as stated in Revenue Memorandum Order(RMO) No.6-99

V ROLES AND RESPONSIBILITIES

1.The Assistant Commissioner of Internal Revenue Human Resource Development

Service(ACIR-HRDS) shall

a.Implement the Training Management and Delivery System of the Bureau

cRecommend allacation of funds for the conduct of training courses; d. Submit qualified nominees to trainings,conferences,5eminar5,workshop5 and b.Endorse training and development programs to the BIR Scholarship Committee

other related activities;

f.Provide direction to all reguests relative to the management of trainings. e. Enhance Training Management and Delivery System as deemed necessary;and

2.TheTrainingManagementDivisionTMD/TrainingDelivery Division

(TDD)/Human Resource Management Units(HRMUs)shall

a.Supervise the training and development functions of the divisions b.Initiate,consolidate,implement,monitor and evaluate the BIR Annual Training C. Ensure that Human Resource Management programs are carried out as Programs;

d.Prepare timely reports an all internal developmental training pragrams e.. Undertake periodic Training Needs Analysis; specified in the Approved BIR Training Plan and Training Calendar attended by BIR employees and maintenance of database thereon;

Ensure that all Bureau training needs are addressed in the annual training program; g.Serve as technical secretariat ta the Scholarship Committee h.Coordinate with external organizations giving trainings and scholarships;and

Formulate and generate the following outputs

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TTraining needs assessment reports for personnel l.Competency Profiles Annual Training Plan iv. Training Program Reports vReports on internal and external scholarships/trainings vi.Evaluation reports on trainings/scholarships.

3.The Scholarship Committee shall:

a. Screen deliberate and conduct related activities necessary in the selection of

b. Submit recommendations for the approval of the Commissioner of Internal C. Monitor and evaluate the implementation of the Bureau's Scholarship qualified nominees for invitational training courses, scholarships, and other Revenue; developmental programs;

e. Review and make appropriate actions relative to requests for trainings, d. Review and make recommendations relative to complaints and grievances on f.Review and recommend appropriate actions to training proposals Programs: training and development management; particularly those undertaken outside the country;and

Vi. GUIDELINES AND PROCEDURES

1. Characteristics

a. Strategic alignment.Clear linkages exist between the BIR's mission,goals,and strategic objectives and its training and development efforts.The BIR's mission

b. Leadership commitment and communication.BIR Management Committee value continuous learning,are receptive to and use feedback from employees on developmental needs and training results,and set the expectation that fair and effective training and development practices will improve individual and that the Bureau takes full advantage of an optimal mix of strategies to improve performance and enhance capacity to meet new and emerging challenges (MANCOM and managers consistently demonstrate that they support and and goals drive a strategic training and development appraach and help ensure

organizational performance.

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c. Stakeholder involvement. B!R stakeholders are involved throughout the

training and development process to help ensure that different perspectives are taken into account and contribute to effective training and development programsStakeholdersviewsareincorporated inidentifyingneeded

thought-out strategies, and helping to conceptualize and use balanced measures that accurately reflect the extent to which training and development performance enhancements, developing and effectively implementing well-

efforts contribute toward achieving results. d. Accountability and recognitionAppropriate accountability mechanisms,such

e. Effective resource allocation The BIR provides an appropriate level of funding rewards and incentives exist and are used fairly and equitably to encourage and other tools and resources-along with external expertise and assistance when needed-to ensure that its training and development programs reflect the impartance of its investment in human capital to achieving its mission and a5 performance management systems, are in place to hold managers and employees responsible for learning and working in new ways. Appropriate innovation,reinforce changed behaviors,and enhance performance

goals. I. Partnerships and learning from others. Coordination within and among BIR

8. Data quality assurance. The BIR has established policies and procedures that to benchmarking high-performing organizations, these efforts allow Bureau partners achieve economies of scale and limits duplication of efforts. In addition Offices to keep abreast of current practicesenhance efficiency, and increase the effectiveness of its training and development programs.

valid measures and validated systems to provide reliable and relevant information that is useful in improving the BIR's training and development recognize and support the importance of quality data and of evaluating the quality and effectiveness of training and development efforts. It establishes

efforts. h. Continuous performance improvement. BIR practices and policies foster a

design develop, and implement new approaches to train and develop culture of continuous improvement and optimal organizational performance regarding training and other activities.Stakeholders rely on and use program performance information and other data to assess and refine ongoing training and development efforts; target new initiatives to improve performanceand employees.

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2.Strategies

a.Assessment

It is critical that assessment of BIR employeescompetencies is being done regularly to find out what their goals are and where they think that they need to improve their skills. Results of the assessment/analysis

can improve BIR emplayee effectiveness. organizational,job,person shall be used to develop training programs that

H Develop and deliver a comprehensive training program to address the

identified essential competencies-knowledge,skills,and abilities-for each career field. W Training programs shall be identified and prioritized by the ACIR and

Regional Directors, evaluated and integrated by the TMD and TDD and approved by the ACIR-HRDS

b.Provide Introductory Training M BIR employees need introductory training on new subjects Training programs shall be preferably developed in-house and customized

Training programs shall be conducted and facilitated by a pool of trainers consisting of TMD and TDD officers and staff officers from other external training programs shall be considered as the need arises.

Services/OfficesExternal Subject Matter Experts or Consultants shall be considered on a case-to-case basis.

c.Provide Hands-on Experience

I Develop and distribute a comprehensive listing of training and development opportunities that include the best possible match between the competencies to be developed and the facilities, locations, methods technologies, and strategies for delivery. Blended learning and practice and/or combination of presentation and

hands-on methods or practical application with adult learning principles shall be integrated in the training design to promote active engagement of participants in the process of learning as well as increase participants ownership af their learning.

d Provide Coaching and Mentoring Programmes

coaching and mentoring as developmental approaches Develop and sustain career development programs for all BiR employees beyond and apart from essential competencies training that will encourage

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H Coaching shall be closely linked with developmental activities to enhance

morale,motivation and productivity of Bureau employees. Mentoring programmes with senior leaders shall be included in the training techniques to target the long-term development of those identified as exceptionally high-performing or high-potential individuals or employees, who are critical to long-term Bureau success.

e.Provide Advanced Training I After several months or years of hands-on experience under the tutelage of

I knowledge that they need to understand and absorb the material presented in the advanced courses. Support and promote existing advanced training programs for continuous an experienced coach or mentor,employees are now prepared to attend advanced training. The experience that they have gained gives them the

improvement within and beyond current jobs.

f.Provide Specialized Training and/or Scholarship Program

In addition to providing advanced training courses, the BiR also consider supporting specialized training such as tax administration related courses T Expand training and developmental opportunities with governmental and

Training and scholarship programs, local and foreignsponsored by either professional certification to facititate an exchange of information and strategies. BIR or donor agencies shall be attended by the most fit employee/s at BIR who were nominated for training by their immediate bosses based on their qualifications and good work performance. private sector partners through university courses, degree/diplomas,

g. Monitoring and Evaluation

Establish a process for validating training courses and developmental

I Adopt or develop an evaluation method to determine whether a training programs to assure that they result in organizational and individual benefits for which they were developed.

course,program,or activity has praduced intended results.

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3.Framework

[VisionMisionValues,Strategies] Organization Directions

Organization Analysis ompeeniFnctial, Job}

Needs Analysis

D Development Interventions

Intervention Training Non-Training Intervention

J

Interventions Org-Devt. Learning Objectives

Content

Methods

Instructional Materials

L Implementation

Evaluation

Reference -Ateneo CORD STNA far BIR Modufe2012

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4.Process

Analysis Need Objectives Learning Delivery Evaluation

job? What are the needs for this person and/or training and development should be Objective measurable and observable engage the adult learner Variety of techniques that results Measure reaction, learning. behavior, and

Reference-Ateneo CCRD STNAforIR Module(2012

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.TRAINING NEEDS ANALYSIS(TNA)

Rules

W The TNA shall be conducted to ensure that the different training The TNA process shall likewise address the non-training needs that programs are aligned with the Bureau's Plans and Programs.

impact on performance improvement in the workplace. The TNA shall be in collaboratian with the different services/divisions and/regional/district offices,and other target groups IN. The TNA shall be undertaken Bureau-wide by the Training Management

Division (TMD of the Human Resource Development Service HRDS once a year and as needed V. The TNA shall be conducted on official time and participated by target

group.

V V The TNA report shall be officially approved by the Commissioner of The TNA Report shall be the basis of the TMD in drafting the Training and Development Plan for all BIR employees Internal Revenue prior to distribution of copies to the different offices.

Procedures

Preparing Training Needs Analysis (TNA) Plan

.Initiate the activity b. Ensure the availability of funds c.Schedule/timetable of the TNA d.Establish the TNA objectives

fUnderstand the job function and organization e.Identify target respondents

N Developing TNA Instruments

2. Define target job/functional competencies b. Choose method for data-gathering C Determine paints of contact in the office/group d Develop instruments e. Revise the TNA instruments/toolsif necessary f Finalize TNA instruments 8. Identify competency requirements for the respective respondent

groups

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h. Define each competency areas with key behavioral indicators I Design the TNA instrument/tool. Any of the following can be used

2.Interview Guide 1.Questionnaires depending on the scope of the TNA objectives

3.FGD Guide

W Administration of TNA

a. Prepare a Revenue Special Order for signature of the CIR,which is

intended for the Training Management stafi b. Prepare Memorandum Order,addressed to the Regional Directors and signed by the ACIR-HRDS, which is issued for information

C Gather the respondents and explain the following purposes relative to the TNA conduct

1.Purpose of the TNA

d. Facilitate the conduct of the TNA activity 2.Instructions in accomplishing the TNA tool 3.Confidentiality of responses

N Analysis of the TNA Results

a.Tabulate and summarize the data b. Validate data C. Translate data into graphs,charts and tables d. Use appropriate statistical techniques e. Interpret data treatment and statistical results

V Preparation and Submission TNA Reports

a. Write the TNA Report with the following information

1.Rationale and Objectives 2 Scope 3.Data Gathering Methodology 4.ldentified Competency Gaps 5. Highlight/General Findings 6. Identified Training and Developmental Interventions 7. Recommendations

Requisites

I Consult existing documents

a BIR Vision/Mission/Core Values/Strategic Objectives

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b.Annual Plans and Programs cRevenue lssuances d.Performance Appraisals

TNA Instruments e.Current Personnel Strength

aInterview Guide b.Focus Group Discussion Guide c.Process Observatian Form d.TDNA Plan e.TNA Summary Report

b.TRAINING DESIGN/LEARNING OBJECTIVES

Rules

Identification of needed performance improvements and consideration Development of the Training Designs shall be prioritized according to the interventions specified in the approved Training Development Plan. Training designs of courses not part of the training plan may also be conducted provided that the course has heen approved as a priority program by the BIR Management Committee of a mix of solutions needed to achieve the improvements shall be complied with.

V When warranted, TMD shall consider blended learning that combines TMD shall select the delivery system that will most appropriately training, TMD needs to consider essential issues such as the goals and training. the nature of the training content,the availability of technology and resources, and the timing for delivering the training. Agencies can use a variety of instructional approaches to achieve learning-in the classroom,through distance learning,or in the workplace Design and use of training and development initiatives intended to complement targeted periormance improvement efforts shall be prioritized. address the identified learning objectives, content and target participants.When considering the options of mechanisms for delivering objectives for the training the type of audience intended for the

different teaching methods e.gWeb-based and instructor-led within the same training effort and provide trainees with the flexibilities to

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V The involvement of middle managers, technical experts,human capital choose among different training delivery methods while leveraging resources in the most efficient way possible.

address specific performance gaps or necessary enhancements shall be professionals, and others needed to develop an integrated way to encouraged. Vi However,in cases where there are no available SMEs,the course design

Service Providers in accordance with existing criteria in contracting TSP's and development shall be outsourced to the most appropriate Training set by the Bids and Awards Committee (BAC) Vi. Course documents shall consist of theCourse Brief/Outline,Trainers

X TMD shall not give any copy of the training materials to any person GuideParticipant's GuideJob Aids,and Evaluation Plan

shall not be used for any other purpose/s other than in the conduct of trainings in the Bureau.26 Relative hereto,TMD shall give the soft copy office or BIR Trainer without the written request indicating the purpose/reason for securing a copy to ensure that the training materials of training materials only in PDF farm. X. Training materials designed and delivered by Training Service Providers

as part of project deliverables i.e. process reengineering. system the process owner, shall be officially forwarded to the HRDS for proper turn-over before any training-related actions is provided development, etc. together with Certificate of Acceptance issued by

Procedures

Initiate the conduct of the training design for internal training programs f.Come up with the Instructor's Guide Make the Instructor's Presentation Material c.Use web-based training Design the training course d.Define the topics and training methodology e.Write the course design a.Use PowerPoint program b. Following the content of the PowerPoint presentation,come up with aMake the course outline b.Make the course brief c.Define content of course brief concise and relevant participant's guide

Memorandum dated Septermber 21,2007 BUREAU OR INTERNAL REVENUE

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d. Make development planning mandatory ei Develop web sites for knowledge sharing f.Increase customer service training

IV Conduct pilot run of the training design for selected participants with the endin mind of reviewing the design for any necessary adjustments/changes.

Requisites

Training Design Outputs a.Course Outline b.Trainer's Guide c.Participant's Guide d.Job Aids for IT Trainings

C.TRAINING DELIVERY

Rules/Procedures

Preparation of Revenue Special Order (RSO)

b.RSOandotherpertinent Rso for in-house training,briefingseminars,and workshops including those sponsored by donor agencies shall be coordinated with the Human Resource these RSOs prior to conduct. Development Service (HRDS} through its Training Delivery Division TDD which shall have the sole responsibility for the preparation and issuance of documents forlocal and foreign

trainings/seminars/scholarshipsshallbepreparedbythe Management Division (TMD) Training

c.RSO for in-house training shall be prepared at least one 1 month prior to scheduled conduct and served to the participants at least two (2 weeks before the training or seminar. d. RSO for foreign trainings/seminars/scholarships shall be prepared upon receipt of the approved Travel Authority of the nominees from the

e RSO for local scholarship shall be prepared upon confirmation of his/her I Grantee for foreign trainings/scholarships shall not be scheduled for any in- acceptance to the local scholarship grant. Department of Finance(DOF)

house or other training within the same periad.

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j. RSO of Grantees to foreign trainings/seminars/scholarships shall be k. Signatory of all RSOs relative to learning and development of participants h. For decentralized trainings/seminars, the HRMUs shall prepare guidelines g.For trainings/seminars coordinated by other Offices/Services, the RSO shall and Resource Speaker shall be the Commissioner of Internal Revenue Source of funding or the item in the agency budget where the expenses for transmitted to Financial Service far initials of the Assistant Commissianer and the Head Revenue Executive Assistant for the allocation of the pre-departure expenses of One Thousand Five Hundred Pesos (P1,500.00 based on this RMO the training shall be drawn must be mentioned in the RSO subject to the audit by Commission on Audit (COAPreparation and routing of the request for funding shall be the responsibility of the requesting Office/Service. be prepared and disseminated by the Office/Service concerned. Said RSO shall be coursed through the Chief, Training Delivery Division and the ACIR and HREA of the Human Resource Development Service for initials.

H Selection of Participants

a.Participants shall be selected based on the evaluation of their training needs, b.Those retiring shall not be eligible for training within one 1 year from the scheduled date of retirement, except for livelihood trainings and pre- recommendations from head of offices or consultation with appropriate line management. retirement seminars. training paths and special project/work assignments and with proper

Selection of Resource Persons/Speakers (RP/S)and Payment of Honoraria

c.Payment of honoraria shall be granted only to Resource Speakers coming b. The RSO shall be prepared by TDD one 1) month before the conduct a. RP/S for in-house trainings/seminars shall be selected based on their from the academe and the private sector.In-house Resource Speakers shall who have undergone the Presentatian Skills Development Workshop (PSDW) conducted by TDD. specifying the schedule of the training module/lecture, topics to be handled date,time and venue. expertise and interest in the Bureau. Preferably,they shall be taken from the Speakers Bureau identified in RS0 No.165-2010,the Trainers Pool and those

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be given Certificate of Appreciation and in case of regional conducts transportation expenses and per diem shall be provided but subject to the availability of funds d. Trainers/Resource Speakers shall coordinate with TDD Coordinator regarding the materials they need in their session.

. Compliance to RSO

b. No deferment is allowed unless absences due to reasons beyond their a.Participants shall be required to attend at least 80% of the required training requires 100% attendance on the training time. control shall be validated and approved by their immediate ACIR/Regional the Chief,Training Delivery Division/Training Coordinator before the start of the conduct date for acknowledgement. hours per module before the issuance of the Certificate of Copletion/ Training. except for courses that are conducted for less than a day which Director/Revenue District Officer/Division Chief and duly communicated to

c.In case the participant failed to attend training, he/she shall be issued a Memorandum signed by the Deputy Commissioner for Resource Management Group requiring him/her written explanation why he/she failed

to comply with the issued RSO. d. Participant who failed to attend the training course and has not submitted deferment letter within the prescribed period of one week shall be subject to disciplinary action. e. In case of notified defermentthe participant should submit a Letter of WITH REVENUE SPECIAL ORDERS-SEMINARS/TRAININGS,the Commissioner stressed that the policy of NO DEFERMENT shall be enforced,except for Deferment to the ACIR HRDS stating the reason/s for the deferment. However,in the Memorandum dated 18 November 1998 re COMPLIANCE

these two conditions:

iA Certificate stating that he/she was hospitalized during the training period, and

I Upon receipt of RSO,it shall be the duty and responsibility of the Resource lA written consent for deferment,signed by the CIR

g. The grantee shall conduct an echo training/lecture on the important points Speaker to attend and facilitate the training conduct. In case the Resource Speaker requests for deferment,he/she shall look for a replacement.

learned during the training to other members of office/unit as part of his obligation to the Bureau.

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V Conduct of Training /Seminar

1.Participants shall

a. Come to the venue before the designated time (i.e.8:00 am. If they arrived

after the attendance has been closed at 8:15 am for morning session and

shall be advised to attend the next training schedule 1:15 pmfor afternoon session),they shall not be admitted. However,they

b Complete the reguired training hours for the course. if they incur absences

or tardiness, the Certificate of Training shall not be awarded. They have to make up for the absences to attain the required training hours and to be awarded the certificates. C Wear the prescribed uniform when in training at the National and Regional

to wear appropriate clothes/attire. Offices. In case training is held outside the Bureauparticipants are allowed

d. In case the training has an examination after the conduct of the training, the

he/she shall be given a re-assessment which may affect his/her future work participants need to pass said examination. In case a participant failed

assignment. e. In case a participant shall be sent to a foreign training/seminar/scholarship,it

is obligatory on his part to sign a Scholarship Service Contract with TMD for a corresponding service obligation.

2. Training Coordinators shall:

a. Be at the training venue at least 30 minutes before the start of the session to

b. Close the attendance sheet 15 minutes after the start of the session ensure that all needed training resources are in order (e.g.attendance sheet supplies,laptop,LCD,slide presentation of each module,among others.

C Make sure that the resource speakers invited are on time for their assigned

modules.If a speaker requests that his/her time be adjusted,the training coordinator shall assist him/her. d. Administer the distribution of evaluation forms to the participants and e. Conduct briefing with members of the Training Team (Trainers/Resource Speakers/Training Officers/Monitors including the Chief/Assistant Chief and collect the same. They shall go through the narrative comments to get issues/concerns raised by the participants regardingthe conduct Thereafter,transmit the duly accomplished evaluation forms officially to TMD that same day or at least first thing in the morning the following day

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before the training conduct while the de-briefing session shall be conducted session to measure the progress of the course and class/participants 3 days after the conduct. the Section Chiefs of the TDD and TMD) to discuss their roles/responsibilities and to check training resources needed and de-briefing or post evaluation reactians to the course. Briefing sessions shall be conducted at least a week

3.Trainers/Resource Speakers shall:

a.Be at the training venue at least 15 minutes before their scheduled sessions. b.Attend the briefing and de-briefing sessions scheduled by the TDD

Requisites

X The HRMUs as well as other offices/services in the Bureau shall submit the

b.Photocopy of the Certificate of Appreciation of Resource Speakers c. Pictures and other documentation a. Summary of Attendance together with the Daily Attendance Sheets Training Program Completion Report to the Chief, Training Delivery Division within five 5 days after the conduct of the coordinated training/seminar with the following attachments:

I Submission of Training Completion Report, with the attachments shall be

training of other offices/services including briefings/seminars/workshops responsibility of the office/service concerned. conducted by the Training Service Providers on which shall be the mandatory for all training/seminars conducted including coordinated

Trainers/Resource Speakers shall accomplish Course Evaluation Forms to be submitted to TDD Coordinator before they leave the training venue on the same day.

d. TRAINING EVALUATION

Rules

I The evaluation plan shall be developed in conjunction with the design and TMD shall ensure the conduct of level 1 training evaluation after every in- house training program conducted. This is administered right after the conclusion of the program development of a specific training pragram or course.

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H TMD shall ensure the conduct of at least level 2 evaluations to determine an

v. the trainer's terminal report serves as evaluation dacument. All evaluation instruments prior to their use shall be pilot tested and employee's assimilation of training inputs. It shall also be responsible in designing evaluation forms applicable per program. For external training

V assessed with respect to its validityreliability and degree of difficulty TMD shall prepare necessary reports not later than one month after

completion of the evaluation. V TMD shall ensure the confidentiality of the answers of the individual

participants in the Evaluation Sheets.

Procedures

I Program Objectives &Design

Parameters for Evaluation Evaluation Objectives

a.Formative b.Summative Levels of Evaluation

a.Level1-Reaction b.Level 2-Learning c.Level3-Behavior d.Level 4-Business Impact

V Research Design e.Level 5-Return on Investment

V V V Data Analysis and Interpretation Recommendation Data Gathering

Requisites

A Monitoring Report

Training Evaluation Report

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VIIScholarship/Outsource Programs

1. Invitational/External Training Programs

Rules/Procedures

a. Approved invitations from external training providers shall be disseminated to

b. All invitational/external training programs shall be reviewed and evaluated by c. Procedures to ensure fair selection of employees for training and development the Scholarship Section based on the following criteria all BIR offices thru Training Issuance for recommendation of qualified nominees. ii.Sponsorship by partner institutions. i. Relevant to the Bureau functions and needs

d. All Human Resource Management Unit Heads are directed to submit to TMD a quarterly report on training issuance dissemination not later than the Sth day of the month following the end of each guarter.27 opportunities shall be installed.

er Expression of interest to attend invitational/external training program by any of

g.Learning and/or improvement in knowledge and skills which the grantee has h. All grantees shall be required to submit a copy of course materials and other f.Invitations addressed to BIR or any BIR official/employee to foreign Applications for Study Leave in preparation for the Bar/Board Exam (including Section of the TMD for evaluation and approval of the Commissioner of internal BIR personnel by means of lecture and/or open forum.28 Comprehensive Exarn/Thesis Writing) shall be forwarded to the Scholarship the BIR employee shall be covered by a Matrix of Nominee Form duly signed to the said trainings/seminars shall be governed by the existing policy and procedural guidelines for foreign scholarship grants and foreign-assisted trainings. received,whether from foreign or local studies or trainings sponsored by either the Bureau or some other organization, shall be shared with other concerned related documents apart from the Post Training Report to TMD within sixty (60 days upon his/her return to duty.29 and submitted to the TMD together with other documentary requirements trainings/seminars shall pass through the Scholarship Section of the TMD,wha shall refer the same to the Scholarship Committee.The selection for nominees

Memorandum ated September 82008 Memorandum dated July 28,2010 25 infra BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION

DEC 27.2013 h9:65am RECEIVED

Revenue thru the Assistant Cormmissioner of the Human Resource Development Service.so All applications for study leave grants together with all the requirements as

the non-processing of the study leave application1 enumerated under RMO No.45-2000 shall be submitted to TMD at least fifteen 15 working days before the scheduled date of the proposed study leave grant. Non-compliance with this lead time shall be considered as sufficient ground for

Employees attending lacal and foreign scholarship grants and foreign-assisted trainings and those availing of study leave grants shall render service to the Bureau as prescribed in the Revenue Memorandum Order No.37-2003 dated September 23,2003 and Revenue Memorandum Order No.45-2000.32 All Human Resource Management Unit Heads are directed to submit to TMD a quarterly report on study leave privileges on or before the 10th day of every quarter.33

Requisites

T Certificate of NoPendingNomination toother Local/Foreign Scholarship Service Contract Scholarship/s and No Service Obligation/s from previous trainings Nomination letter/s

V Request for Travel Authority V Revenue Special Order V Permission to Travel Abroad V Quarterly Reports

a. List of BIR Officials and Employees Who have Attended Foreign

b. List of Study Leave Grantees Trainings/Seminars

2.Training Service ProvidersTSP)

Rules

b. Contracting the services of a TSP shall be done only in any of the foliowing Engagement of a TSP shall follow existing contracting rules and procedures circumstances:

Memorandum Cated Janary 17,2003 31Memorandum dated February 28,2012 Revenue Memorandum Order No.37-2003 RevenueMemorandum Order No.45-200p 3 Infra 25 BUREAU OF INTERNAL REVENUB RECORDS MGT.DIVISION RECEIVED DEC2.7 2013 V9:a5.qm

ii Improvements in compliance and accuracy in training mandated to Il.Time savings that allow a company to focus on business strategy I.Cost savings

iv.The lack of capability within the Bureau to meet learning demands V. The desire to access best training practices. comply with government laws and rules;

V. REPEALING CLAUSE

and superseded accordingly All revenue issuances or portion/s thereof inconsistent herewith are hereby amended

VIII. EFFECTIVITY

This Order shall take effect immediately.

KIM S.JACINTO-HENARES Commissionef offlnternal Revenue

P2 020051

*

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