RMO No. 52-2018 — Prescribes the guidelines and procedures in the preparation and submission of Accomplishments Reports in compliance with the FY 2018 Performance-Based Bonus (PBB) requirements Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City October 18, 2018 REVENUE MEMORANDUM ORDER NO. 52-2018 TO : All Revenue Officials Concerned SUBJECT : Prescribing the Guidelines on the Compliance on the Grant of the FY 2018 Performance-Based Bonus Requirements per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF �MC) No. 2018-1 I. OBJECTIVES This Order is issued to: 1. Prescribe the guidelines and procedures in the preparation and submission of Accomplishment Reports in compliance with the FY 2018 Performance-Based Bonus (PBB) requirements per Administrative Order (AO) No. 25 IATF MC No. 2018-1. 2. Ensure timely preparation and submission of the PBB requirements by the concerned Offices. II. GUIDELINES AND PROCEDURES 1. The Planning and Management Service (PMS), through the Planning and Programming Division (PPD), shall prepare the following matrices using the Forms prescribed in the AO 25 IATF MC No. 2018-1 dated May 28, 2018: 1.1 Modified Form A � Department/Agency Performance Report (Annex 3A) 1.2 Modified Form A1 � Details of Bureau/Office Performance Report (Annex 3B) 2. The PPD and Personnel Division shall prepare Form 1.0 - Report on Ranking of Offices/Delivery Units and the PBB Evaluation Matrix (Annex 7). 3. The Client Support Service (CSS) and Taxpayer Service Programs and Monitoring Division (TSPMD) shall prepare the Citizen/Client Satisfaction Report. (Annex 4) 4. Modified Forms A and A1, Form 1.0 and Citizen/Client Satisfaction Report shall be submitted (two hard copies and e-copy) to the AO 25 Secretariat. The AO 25 Secretariat shall then endorse the submitted Forms to the oversight/validating agencies for review/evaluation on or before August 31, 2019. 1

5. The concerned responsible offices shall prepare and submit annual accomplishment report to PMS, through PPD on or before the prescribed deadlines, relative to the following performance indicators: Performance Indicators (PIs) Deadline of Responsible Office(s) Submission to PPD Physical Targets (Operations) For Frontline Services (RRs/LTS/ a.) Streamlining and Process August 15, 2019 Offices under OG �CS/CSS/AS): Client Support Service (CSS) � Improvement of Agency Public Information and Education Services Division (PIED) For Non Frontline Services b.) Citizen/Client Satisfaction August 15, 2019 (RMG/ISG/LG/RDCs): PMS �PPD Support to Operations (STO) CSS- Taxpayer Service Programs and Monitoring Division (TSPMD) Quality Management System (QMS) Certification CSS-TSPMD a.) Post QMS Certification in December 15, 2018 Finance Service (FS)- Budget Transparency Seal (TS) Page Division (BD) and Accounting Division (AD) b.) Submission of the certified true FS - AD copy of QMS certificate to Collection Service (CS)- Revenue Government Quality Accounting Division (RAD) Management Committee (GQMC) through DBM Support Office: Office of the Regional Secretariat Systems and Director (ORD), Finance Division (FD) Productivity Improvement Bureau FS � BD and AD PMS� PPD General Administration and Support Services (GASS) a.) Budget Utilization Rate (BUR) August 15, 2019 a.1 Obligation BUR a.2 Disbursements BUR b.) Sustained Compliance with December 15, 2018 Audit Findings c.) Quarterly Submission of On or before: Budget and Financial Accountability Reports Q1-April 15, 2018 (BFARs) online through the Q2-July 15, 2018 Unified Reporting System Q3-Oct. 15, 2018 (URS) Q4 �Jan. 15, 2019 First Quarter (Q1) Second Quarter (Q2) Third Quarter (Q3) Fourth Quarter (Q4) 2

Performance Indicators (PIs) Deadline of Responsible Office(s) Submission to PPD Quarterly Submission of Q1- April 12, 2018 CS - RAD Accomplishment Reports Q2- July 12, 2018 on the following Q3- Oct. 12, 2018 Enforcement and Advocacy Performance Indicators as Q4 �Jan. 12, 2019 Service (EAS) input to BAR 1: CSS � TSPMD Collection April 30, 2018 Performance Assessment Service (AS) - Filing of RATE cases Assessment Performance and Monitoring Division (APMD)* 5% increase in the number of active *LT Performance Monitoring Programs registered taxpayers Division (LTPMPD) to provide data to APMD on Audit Effort Audit Effort FS � AD d.) Commission on Audit CS - RAD Financial Reports 6. For performance indicators under GASS and other cross-cutting requirements, the following reports are required to be submitted by the concerned responsible offices to the Validating Agency within the prescribed deadlines: Reports Deadline of Responsible Submitted to Submission Office(s) Validating Sustained Compliance with Agency Audit Findings On or before FS - AD December 31, CS-RAD Commission On 2018 Audit (COA), Support Office: ORD, FD, copy furnished Submission of Budget and On or before: Concerned Offices with (cc): PPD Financial Accountability audit findings Reports (BFARs) online Q1-April 15, 2018 COA and through the Unified Q2-July 15,2018 FS � BD and AD Department of Reporting System (URS) Q3-Oct. 15,2018 PMS � PPD Budget and Q4-Jan. 15,2019 CS- RAD Management � First Quarter (Q1) CSS - TSPMD (DBM), � Second Quarter (Q2) On or before AS- APMD cc: PPD � Third Quarter (Q3) April 30, 2018 LTS � LTPMD � Fourth Quarter (Q4) EAS COA Financial Reports Support Office: FD, Collection Division (CD) FS � AD COA, CS-RAD cc: PPD Support Office: FD, CD 3

Reports Deadline of Responsible Submitted to Procurement Documents Submission Office(s) Validating FY 2018 Annual Agency Procurement Plan (APP) - non Common-Use Supplies On or before HOPE, BAC, BAC Sec Government and Equipment (Non CSE) January 31, 2018 Procurement Indicative FY 2019 APP-non Support Office: Policy Board � CSE On or before National Office Technical Support August 31, 2018 RMG, Finance Service, Office (GPPB- FY 2019 APP-CSE Budget Div, TSO), On or before Administrative Service cc: PPD Undertaking of Early August 31, 2018 & Procurement Division Procurement for at least DBM - 50% of goods and services On or before Regional Office Procurement January 31, 2019 Asst Regional Dir, Service (PS), Finance Division & cc: PPD AHRMD GPPB - TSO, National Office cc: PPD HOPE, Admin. Service & Property Division Regional Office HOPE, Asst. Regional Dir & AHRMD National & Regional Office HOPE, BAC, TWG, BAC Sec & Project Proponents Results of FY 2017 Agency On or before HOPE, BAC & BAC GPPB - TSO, Procurement Compliance August 31, 2018 Sec cc: PPD and Performance Indicators (APCPI) System Support Office: National Office Administrative Service, Procurement Division, Budget Div and Acctg Div Regional Office Office of ARD, Finance Div & AHRMD Other Cross Cutting Requirements Submission of SALN of On or before Human Resource Office of the Dev't. Service President, employees April 30,2018 (HRDS)- Personnel Ombudsman, Division (PD) CSC Support Office: AHRMD 4

Reports Deadline of Responsible Submitted to Submission Office(s) Validating Agency Agency Review and On or before HRDS �PD Compliance Procedure of Civil Service Statement and Financial October 1, 2018 Commission Disclosures (CSC), FOI Compliance On or before Legal Service (LS) - cc: PPD People's FOI Manual Sept. 30, 2018 Law and Legislative Division (LLD) Presidential Agency Information Inventory On or before Communications Sept. 30, 2018 Operations Office 2017 FOI Summary Report (PCOO) On or before PMS-PPD 2017 FOI Registry Report January 31, 2019 Development Support Office: Academy of the 2018 FOI Summary Report NO � All concerned Phils (DAP) 2018 FOI Registry Report ACIRs, designated FROs RO � All RRs, all designated FROs Posting of Agency's System On or before PMS - PPD Ranking Delivery Units October 1, 2018 7. To attain 100% compliance on Good Governance Conditions (GGCs) set by IATF under Section 5.0 of MC No. 2018-1, the following responsible Offices in the BIR shall prepare and post the following GGCs, for validation of the concerned Validating Agency: Good Governance Condition Posting Posting of Responsible (GGC) Deadline Report at Office(s) 1. Maintain/Update the On or before BIR Transparency PMS - PPD Agency Transparency Seal* October 1, 2018 Seal Page to be PMS - PPD validated by Agency's mandate and On or before DBM-Office of functions, names of the October 1, 2018 the Chief officials with their position Information and designation and contact Officer (OCIO) information Major Projects and Programs, Beneficiaries and Status of Implementation for FY 2018 System of Agency Ranking of Delivery Units for FY 2018 PBB *The Internal Communications Division, 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). 5

Good Governance Condition Posting Posting of Responsible (GGC) Deadline Report at Office(s) Annual Financial Reports On or before BIR Transparency FS � AD October 1, 2018 Seal Page to be CS-RAD validated by DBM Approved Budgets On or before DBM-OCIO FS - BD and Corresponding October 1, 2018 BIR Transparency Targets for FY 2018 Seal Page to be validated by DBM-OCIO Procurement Documents On or before BIR Transparency National Office FY 2018 APP Non-CSE January 31, 2018 Seal Page to be validated by Admin. Service & Indicative FY 2019 APP On or before DBM-OCIO Procurement Division Non-CSE August 31, 2018 BIR Transparency Seal Page to be Regional Office FY 2019 APP CSE On or before validated by August 31, 2018 DBM-OCIO ARD & AHRMD QMS Certification to ISO On or before BIR Transparency National Office 9001: 2015 December 31, Seal Page to be 2018 validated by Admin. Service & GQMC Property Division Regional Office ARD & AHRMD CSS � TSPMD Agency Review and On or before BIR Transparency HRDS -PD Compliance Procedure of October 1, 2018 Seal Page to be Statements and Financial validated by CSC Legal Service � Disclosures of SALN On or before Sept. Legal and 30, 2018 BIR Transparency Legislative The People's Freedom of Seal Page to be Division Information Manual On or before validated by January 31, 2019 Presidential Administrative 2. Post/ Update the PhilGEPS Communications Service- Posting of all Invitations to Operations Office Procurement Bids and awarded (PCOO) Division/ contracts (transactions above PhilGEPs OARD - AHRMD P1,000,000 and with December 31, 2018 as cut-off, including the Early Procurement of FY 2019 Non-CSE items) 6

Good Governance Condition Posting Posting of Responsible (GGC) Deadline Report at Office(s) 3. Maintain/ Update the On or before Civil Service CSS - PIED Citizen's/Service Charter or August 1, 2018 Commission its equivalent (CSC) Certificate of Compliance (COC) pursuant to CSC MC No. 14, s. 2017 III. REPEALING CLAUSE This Order supersedes Revenue Memorandum Order Nos. 13-2017, 21-2017 and all other issuances or portions thereof inconsistent herewith are hereby repealed, amended or modified accordingly. IV. EFFECTIVITY This Order shall take effect immediately. (Original Signed) CAESAR R. DULAY Commissioner of Internal Revenue B-1 7