RMO No. 24-2024 — Prescribes the Operation Key Performance Indicators for CY 2024 Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E

:REPUBLIC OF THE PHILIPPINES

28 202 REAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

MMl 2 May 2024

REVENUE MEMORANDUM ORDER NO. .21!- 202

SUBJECT : Operational Key Performance Indicators for CY 2024

TO : All Internal Revenue Officials and Employees

I OBJECTIVES

This Order is issued to: 1. Prescribe the Operational Key Performance Indicators (KPIs) for CY 2024 for the Large

Taxpayers Service (LTS), Revenue Regions (RRs) and Revenue District Offices (RDOs): and

2. Set policies, guidelines and procedures in the preparation and submission of Accomplishment

Reports on the applicable Operational KPIs and Rating of the Implementing Offices

H. POLICIES

The foilowing policies shall be observed:

1. There are seventeen (17) Operational KPIs outlined in Annex A of this Order.

:: 2. Each Operational KPI shall contain the detailed information on target, weight. formula. definition, and responsible office for monitoring the KPI.

3. The Assistant Commissioner (ACIR) shall be the Measure Owner (VO) of a specif:: ::.:!

involving the ACIR's area of jurisdiction.

4. The Mo is responsible for monitoring, reviewing, evaluating, and assessing the

aligned with the set target. accomplishments of the KPIs to ensure that the performance of RRs, LTS and RDOs is

5. The implementing offices include the RRs, LTS and RDOs. Specific offices within the LTS

for a particular KPI are as follows:

Applicable KPI Weight Implementing Office

BUREAUOF INTERNAL REVENUE RECDRDS MGT DIVISION Collection Performance 50.00 (LTSNOADs), LTDs Cebu and Davao. Excise LT Field Operations Divisions (ELTFOD) LTS National Office Audit Divisions

RECEIYED 8 2 3Q_pm UDMIn-I

Applicabie KPI Weight Implementing Office

Percentage Increase in Collection 5.00 LTSNOADs, LTDs Cebu and Davao, ELTFOD

Audit Effort 3.00 LTSN DA Ds, LTDs Cebu ar:d Davao. Large Taxpayers Service /? Unit (LYSvatau)

Increase in collection by 10% of previous year's audit collection goal 3.00 LtSVAtAU

RECEI G Z Eo :DIVISION CE KDS NA Audit Efficiency by the investigating office and Reduction of Tax Arrears Collection (75% of eLAs handled were transmitted acknowledged by the reviewing office) 3.00 2.00 3.00 LTSNOADs, LTDs Cebu and Davao. LTSVATAU LTDs Cebu and Davao, LTCED

Expedite promotion of qualified 1.5 0 LTS employees

Total 70.50

6. Calculation of Scores: Each KPI's score is calculated using the formula below.

Score Applicable KPI Target Applicable KPI Formula x KPI Weight

The "Total Score" is calculated by adding up all the scores for the KPIs that are applicable to un office.

7. Determination of Overall Rating: The overall rating sha :: be computed as

Overall Rating Total Applicable KPI Weights* Total Score 100%

*The Total Applicahle KPI Weights is determined by summing up the weights assigned to all the KPIs thar are applicable to an Office.

8. If the actual performance surpasses the KPI target, the score will be set to the m!!mum assigned KPI weight.

9 All numerical values used in the computation should be rounded off to the nearest two (2)

decimal places.

10. The Operational KPIs will be incorporated as measures in the Office Performance Commitment and Review (OPCR) Form, as well as in the Office Index of Success Indicators of the RRs, LTS and RDOs.

1 1. The reports shall be prepared as follows: I Annual Report -- Encompasses accomplishments from January to December. Semestral Report -- Covers accomplishments from January to June.

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12. Any concerns or issues related to a particular Operational KPI, such as its implementation. Measure Owner. monitoring, evaluation, and the reporting process, will be addressed by the designated

13. The Operational KPIs specified in this Order shall be adopted in CY 2024.

III.GUIDELINES AND PROCEDURES

accomplishment reports: The following are the guidelines and procedures for the preparation and submission of the

1.LTSNOADs/LTDs Cebu and Davao/ELTFOD/RDOs/Regional Divisions shall:

- Prepare the first semester and annual Accomplishment Report for cach applicable

Ensure the accuracy of the data prior to submission of the Accomplishment Report to th.: Operational KPI using the prescribed format in Annex B. Regional Director, or ACIR-LTS.

2. ACIR-LTS/Regional Director shall:

Validate the accuracy and completeness of the data prior to submission of the Consolidate the Accomplishment Reports per KPI using the prescribed format in Annex C

Accomplishment Report to the concerned Measure Owner.

3. The Measure Owner shall:

Monitor the timely submission of the Accomplishment Report by all Regior! Directors and ACIR-LTS. Prepare the Semestral (January to June) and Annual (January to December) Evaluation

Report for each KPI using Annex D. The details include:

Scoreper KPIofLTS/LTSNOADs/LTDs Cebu andDavao/ELTFOD LTCED/LTSVATAU/RRs/RDOs. -Ensure the completeness and accuracy of the Accomplishment Report received from RRs

Submit the Evaluation Report per KPI to the ACIR-Planning and Management : :rvice (PMS), Attention: Planning and Programming Division (PPD). and LTS.

4. Planning and Management Service/PPD shall:

Monitor the compliance of concerned ACIR/MO regarding the submission of KPI

Prepare the Evaluation Report containing the overall ratings of LTS, RRs, and RDOs Evaluation Report.

Commissioner, with copies furnished to all Deputy Commissioners. using the prescribed format in Annex E. This report will be submitted to the

Prepares the ranking of offices based on the overall KPI score. Identifies the top and bottom performers among RRs and RDOs.

RECE RECOR Below is the timeline for the submission of the Accomplishment and Evaluation Reports:

MT C d 38 22 Ju DIVISION D ENUE Accomplishment j Operational KP! (Annex B) Report per Report Chiefs, LTS National Cebu and Davao, Chief, Regional Office Divisions, LTDs LTSVATAU Divisions and RDOs Submitted By ACIR-LTS Regional Director concerned Submitted To On or before .Jnuary 25 of the following year On or before July 25 Semestral Report: Annuat Renort: Due Date of Su rission

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Report Submitted By Submitted To Due Date of Subrnission

Report on KPI (Annex C) Consolidated Accomplishment Regional Directors and ACIR-LTS Measure Owners Concerned (ACH!s) following year Semestral ?+rt: On or before uy 30 On or before January 31 of the Annual Renort:

Evaluation (Annex D) Report on KPI Measure Owners Concerned (ACIRs) ACIR-PMS Attention: Chief, PPD On or before February 25 of the following year Semestral Report: On or before August 25 Annual Report:

Consolidated Report on KPIs (Annex E) Evaluation ACIR-PMS Thru: PPD CIR Al DCIRs following year On or before Sept. 25 Annual Report: On or before March 25 of the Semestral Report:

IV. REPEALING CLAUSE

This Order supersedes Revenue Memorandum Order No. 2-2023, and any other issuances or portions thereof inconsistent herewith.

V. EFFECTIVITY

This Order takes effect immediately until amended or revised.

ROMEG'D LUMAGUI, JR. Gof mmissioner of Internal Revenue

B-1 BUREAU OF INTERNAL REVENUE RECORDS C JUN s8 2I21 7}0nm W EIVISION -

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