RMO No. 17-2025 — BIR Operational Key Performance Indicators for CY 2025 Digest | Full Text | Annexes

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

T Quezon City PILIPINAS BAGONG

Bringing In Revenues for Nation-Building 24 January 2025

REVENUE MEMORANDUM ORDER NO. 017-2025 *

SUBJECT BIR Operational Key Performance Indicators for CY 2025]

TO All Internal Revenue Officials and Empleyees

OBJECTIVES

This Order is issued to: 1. Prescribe the Calendar Year (CY) 2025 Operational Key{ Performance Indicators (KPIs) for the

Large Taxpayers Scrvice (LTS), Revenuc Regions (RRs)(and Revenue District Offices (RDOs); and

2. Establish the 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 following policies shall be observed: 1. There are seventeen (17) Operational KPIs specified in Annex A of this Order.

2. The detailed information for each KPI such as targets, weights, formulas, definitions, and

monitoring offices are prescribed in Annex A.

3. The concerned Assistant Commissioner (ACIR) shall be the Measure Owner (MO) of a particular KPI involving the ACIR's area of jurisdiction.

4 The MO shall monitor, review, evaluate. and assess the KPI accomplishments/performance of

RRs, LTS and RDOs vis a vis target of the various offices.

The implementing offices include the RRs, LTS and RDOs. Offices which were identified within the LTS for a specific KPI are as follows:

MNUN D MAR 2 4 2025 I EEE AD'S 2 E Collection Performance Applicable KPI Weight 50.00 (LTSNOADs), LTDs Cebu and Davao, LTS National Office Audit Divisions Excise LT Field Operations Divisions (ELTFOD) Implementing Office

E

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Applicable KPI Weight Implementing Office

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

Audit .Effort 3.00 LTSNOADs,LTDs Cebu and Davao,LTS Value Added Tax Audit Unit (VATAU)

4 Increase in collection by 10% of previous ycar's audit collection goal 3.00 LtsVatau

ADMIN UN TIME: F MAR 2 4 2025 E T I RANTENAN SNEN REAL U Audit Efficiency acknowledged by the reviewing office) (75% of eLAs handled were transmitted by the investigating office and 3.00 LtSVataU LTSNOADs, LTDs Cebu and Davao,

Reduction of 'Tax Arrears 2.00

S H Collection 3.00 LTDs Cebu and Davao, Large Taxpayers Collection Enforcement Division (LTCED)

Expedite promotion of qualified employees 1.50 LTS

Tota! 70.50

1 Calculation of Scores: The score for each KPI is calculated using the formula below.

Score Applicable KPI Formula Applicable KPI Target KPI Weight

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

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

Overall Rating Total Applicable KPI Weights : Total Score x 100%

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

8. If the actual performance exceeds the KPI target, the scor KPI weight. e will be set to the maximum assigned

9. All the figures to be used in all computations shall 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.

I I . The reports shall be prepared as follows: 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 arising from a particular Operational KPI, such as its implementation. designated MO. monitoring, evaluation, and the reporting process, shall be referred and answered by the

3 3 The Operational KPIs specified in this Order shall be adopted in CY 2025

III.GUIDELINES AND PROCEDURES

The following are the guidelines and procedures for the preparation and submission of the accomplishment reports: 1.LTSNOADs/LTDs Cebu and Davao/ELTFOD/RDOs/Regional Divisions shall:

: Prepare the first semester and annual Accomplishment Report for each applicable Operational Ensure the accuracy of data prior to submission of the Accomplishment Report to the Regional KPI using the prescribed format in Annex B. Director or ACIR-LTS.

2. ACIR-LTS/Regional Director shall: Consolidate the Accomplishment Reports per KPI using the prescribed format in Annex C. Validate the accuracy and completeness of thc data prior to submission of the Accomplishment Report to the concerned MO.

3.The MO/ACIR shall: r Monitor the timely submission of the Accomplishment Report by all Regional 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: Score per KPI of LTS, RRs, RDOs, LTSNOADs, LTD Cebu and Davao, ELTFOD,

LTCED and LTSVATAU. s Ensure the completeness and accuracy of the Accomplishment Report received from RRs and

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

4.PMS/PPD shall:

Prepare the Evaluation Report containing the overall ratings of LTS, RRs, and RDOs using Internal Revenue (CIR), with copies furnished to all Deputy Commissioners of Internal Monitor the compliance of concerned MO/ACIR regarding the submission of KPI Evaluation the prescribed format in Annex E. Said report will be submitted to the Commissioner of Prepares the ranking of offices based on the overall KPI score. Report. Revenue (DCIRs).

Identifies the top and bottom performers among RRs and RDOs.

X Below is the timeline for the submission of the Accomplishment and Evaluation Reports: Report Submitted By Submitted To Due Date of Submission

MAR 2 4 2025 +ts K S rfantermen revengt CEAS (Annex B) Accomplishment KPI Report per Operational LTDs Cebu and Davao. LTSVATAU Chief, Regional Chiefs, LTSNODs. Divisions and RDOs Regional Director concerned ACIR-LTS following year On or before January 25 of the Semestral Report: On or before July 25 Annual Report:

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Report Submitted By Submitted Tc Due Date of Submission

(Annex C) Accomplishment Consolidated Report on KPI ACIR-LTS Regional Director's and Measure Owner Concerned (ACIRs) following year Semestral Report: On or before July 30 On or before January 31 of the Annual Report:

Evaluation Report on KPI] (Annex D) Measure Owners Concerned (ACIRs) ACIR-PMS Attention: Chicf. PPD Semestral Report: On or before August 25

On or before February 25 of the following year Annual Report:

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

IV. REPEALING CLAUSE

or portions thereof inconsistent herewith. This Order supersedes Revenue Memorandum Order Nos. 24-2024, 30-2024, and any other issuances

V EFFECTIVITY

This Order takes effect immediately until there are amendments/revisions/recommendations.

LUMAUI, JR. missioner of Internal Revenue

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RECOROS MANAGEMEMT IVISION BUREAU OF INTERNAL REVENUE BM

MAR 2 4 2025

6y. H W5 Admin untI .I HMt:. }'+]

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