RMO No. 48-2020 — Prescribes the guidelines on the reporting compliance for the grant of the FY 2020 Performance-Based Bonus

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUREAU OF INTERNAL REVENUE NNDTTY uCya DEC 23,2U20 2:45.RM D

RECORDS MGT.DIVISION

July 08, 2020

REVENUE MEMORANDUM ORDER NO. 48-2020

TO All Revenue Officials Concerned

SUBJECT Prescribing the Guidelines on the Reporting Compliance for the Grant of the FY 2020 Performance-Based Bonus per Administrative Order No. 25

Inter-Agency Task Force Memorandum Circular (IATF --MC) No. 2020-1 (published under Revenue Memorandum Circular No. 63-2020)

OBJECTIVES

This Order is issued to:

1. Prescribe the guidelines, procedures and deadlines in the preparation and submission

of Accomplishment Reports, and other documentary requirements, in compliance withthe FY 2020 Performance-Based Bonus (PBB) requirements provided in Administrative Order (AO) No. 25 IATF MC No. 2020-1; 2. Ensure timely preparation and submission of the PBB requirements by the concerned

Offices; and 3. Provide information on the Effects of Non-Compliance with the: FY 2020 PBB

requirements.

I GUIDELINES AND PROCEDURES

1. The following matrices shall be prepared by the concerned offices, using the Forms

prescribed in the A0 25 IATF MC No. 2020-1 dated June 2, 2020:

Form 1.0 - Report on Ranking of Offices/Delivery Modified Form. A --. Department/Agency Modified Form A1 -- Details of Bureau/Office Performance Report (Annex 3A) Performance Report (Annex 3B) Units and the PBB Evaluation Matrix (Annex 7) REPORT Client Support Service (csS). Planning and Programming Planning and Management Service (PMS), through the RESPONSIBLE OFFICE Personnel Division Division (PPD) PPD

Citizen / Client Satisfaction Report-(Annex 4) through the Taxpayer Service Programs and Monitoring Division (TSPMD)

1

2. All four (4) Reports shall be submitted (two [2] hard copies and an e-copy) to the AO the submitted Forms to the oversight/validating agencies for review/evaluation. 25 Secretariat on or before August 31, 2021. The A0 25 Secretariat shall then endorse

3. The concerned responsible offices shall prepare and submit annual accomplishment following performance indicators: report to PMS, through PPD on or before the prescribed deadlines, relative to the

Performance Indicators (PIs) Submission to PPD Deadline of Responsible Office(s) Physical Targets (Operations) a Streamlining and Process Digitization, development of contactless transactions) Improvement of Agency Services online systems and/or (including Status Report on the August 31, 2021 Citizen's/Service Charter PMS - Management Division - for Non- Division (TSPMD) - for Frontline Services declared in the BIR's Client Support Service (cSS) -- Taxpayer Service Programs and Monitoring Frontline Services b) Citizen/Client Satisfaction Survey quality or productivity) (including Report on one (1) Agency Best Practice in service August 31, 2021 CSS-TSPMD

Quality Management System (QMS) Certification Support to Operations (STO)

a) Initial Certification/ Re- certification of the Agency's

c) Status of Standardized agency- b) Submission of the certified true copy of QMS Certificate to wide processes for frontline QM$ in the Transparency Seal (TS)[Page GQMC through the DBM-SPIB December 31, 2020 CSS-TSPMD

services

a) Budget Utilization Rate (BUR) General Administration and Support Services (GASS) a.2. a.1. Obligation BUR Disbursements BUR July 15,2021 Finance Service (FS) - Budget Division (BD) and Accounting Division (AD)

b) Sustained Compliance with Audit Findings December 31, 2020 FS - AD Revenue Accounting Collection Service (Cs) Support Office: Office of the Finance Division (FD) Division (RAD) Regional Director (ORD),

BUREAU OF INTERNALREVENUE

NTYYYN DEC 23.2U23 2:4T P.M 2

eU 10 RECORDS MGT.DIVISION

4. For performance indicators under GASs and other cross-cutting requirements, the to the concerned Validating Agency within the prescribed deadlines: following reports are required to be submitted by the concerned responsible offices

Procurement Documents with Audit Findings Sustained Compliance Reports December 31, On or before Deadline of Submission 2020 audit findings Support Office: ORD, FD, Concerned Offices with FS - AD CS - RAD Responsible Office(s) Commission On Audit (COA), copy furnished (cc): PPD Validating Agency

FY 2020 Annual Equipment (Non CSE) tives should be able to the GPPB-TSO as proof Indicative FY 2021 APP Non CSE Procurement Plan (APP)-non-Common- Use Supplies and *Agency Representa- receivean auto acknowledgement from of submission March 31, 2020 September 30, On or before On or before 2020 Head of Procuring BAC Secretariat Entity (HOPE), Bids Committee (BAC), Support Office: and Awards National Office - Service,Budget Division, Administra- tive (Admin.) Service and Procurement Division Regional Office - Reg. Director (OARD), Finance Division, and Admin. and Human Resource Manage- Office of the Asst. ment Division RMG,Finance (AHRMD Policy Board -- Support Office Procurement Government (GPPB-TSO), Technical CC: PPD

National Office HOPE,Admin.

FY 2021 APP-CSE December 15, On or before 2020 Service and Property Division Service (PS), cc Procurement DBM -

Regional Office PPD

AHRMD HOPE,OARD and

a) Certification under least fifty percent Project$ Undertaking of Early Procurement for at (50%) of the total value of eligible Procurement Oath (Annex 10) approval of the Within 30 days after the GAA Regional Office: HOPE, BAC,TWG National and Project Proponents BAC Secretariat and GPPB - TSO, cc: PPD

BUBEAUOFINTERNALREVENUE NnTYYT DEC 23 2UZ0 2:4J P.M MEa 3

gUC RECORDS MGT.DIVISION

Reports Deadline of Submission Responsible Office(s) Valiclating Agency

tives should be able to *Agency Representa-

Resultsof FY 2019 Agency Procurement tives should be able to receive an auto acknowledgement from the GPPB-TSO as proof of submission Compliance and Performance Indicators * Agency Representa- receive an auto of submission (APCPI) System acknowledgement from the GPPB-TSO as proof June 30, 2020 On or before HOPE, BAC & BAC Secretariat Support Office: Regional Office - National Office - Accounting Division Admin. Service, Procurement Division, Budget OARD, Finance Division and AHRMD Division and GPPB - TSO, CC: PPD

Other Cross Cutting Requirements Submission of Liabilities and Net Statement of Assets, Worth (SALN) of employees October 1, 2020 On or before Human Resource Support Office: AHRMD Dev't. Service (HRDS)- Personnel Division (PD) Ombudsman, Office of the President, CSC

Agency Review and Compliance Procedure of SALN

to retain the previously * If the agency decides posted Guidelines, they should indicate in the October 1, 2020 On or before HRDS -PD (CSC),cc: PPD Commission Civil Service

website that NO

made from the previous CHANGES have been

year. FOI Compliance People's FOI Manual On or before January 29, 2021 Legal and Legal Service L Legislative Division(LLD) Operations Office Cornmunications Presidential (PCOO)

BUREAU OF INTERNALREVENUE

NNNTYNI

2:45 p.M A

GUG DEC 23 2J20 1ea JU

RECORDS MGT.DIVISION

C.2020 FOI agency's home page FOI Reports: Screenshot of b. 2020 FOI a. Agency Infor- tory Summary Report mation Inven- Registry Reports On or before January 29, Submission Deadline of 2021 Support Office: RegionalOffice-All National Office -- All concerned ACIRs and] all designated FOI Receiving Officers (FROs) Regional Office and designated FROs Responsible PMS-PPD Office(s) Validating Agency

Modified One-Page FOI Manual On or before January 29, 2021 Legal Service Legal and Legislative Division (LLD) (L PCOO

System of Ranking Posting of Agency's Delivery Units October 1, 2020 On or before PMS - PPD Academy of the Development Phils (DAP)

5. To attain 100% compliance on Good Governance Conditions (GGCs) set by IATF under Section 4.0 of MC No. 2020-1, the following responsible Offices in the BIR shall prepare and post the following GGCs, for validation of the concerned Validating Agency:

1. Maintain/Update the Agency Good Governance Condition Transparency Seal* Deadline Posting Responsible Office(s) Report to be Posted at

I I. functions, names of the Annual Financial Reports DBM-approved Budgets and Corresponding Targets Agency's mandate and officials with their position contact information and designation and for FY 2020 On or before October 1. 2020 PMS - PPD FS -AD CS - RAD FS - BD Seal Page - for DBM-Office of Officer (OCIO) Transparency validation by Information the Chief BIR

The Internal Communications Division, under the supervision of Client Support Service, shall coordinate with the specifications/request to be given by the designated Responsible Office (Content Manager/Owner of Content). Systems Development Division any required revision in the content under the BIR Transparency Seal based on the

BUREAU OF INTERNAL REVENUE RECORDS MGT.DIVISION NNTYYYTN UW DEC 23.2JZ0 2:45pM Waan U 5

Good Governance Condition Deadline Posting Responsible Office(s) Report to be Posted at

iv. Projects, Programs, and Activities, Beneficiaries and Status of Implementation for FY 2020 On or before October 1, 2020 PMS - PPD BIR Transparency Seal Page - for validation by DBM-OCIO v. FY 2020 Annual FY 2020 APP Non-CSE Procurement Plan Indicative FY 2021 APP Non-CSE Sept. 30, 2020 On or before On or before March 31, 2020 Admin.Service o OARD and National Office Regional Office and Procure- ment Division BIR Transparency Seal Page - for validation by GPPB-TSO

Vi. QMS Certification of at least FY 2020 APP CSE Dec.15.2020 On or before National Office Regional Office OARD and Admin.Service AHRMD and Property Division AHRMD BIR Transparency BIR Transparency Seal Page -for validation by DBM-PS

viii. The Agency Review and vii. System of Ranking of Delivery Units for FY 2020 Compliance Procedure of one (1) core process by an International Certifying Body ICB) PBB SALN Dec. 31, 2020 On or before On or before On or before October 1, October 1, 2020 2020 CSS - TSPMD PMS - PPD HRDS -PD BIR Transparency validation by DAP BIR Transparency validation by CSC Seal Page - for Seal Page - for Seal Page -for validation by GQMC

2.Update the PhilGEPS Posting ix. of all Invitations to Bids and 2020 as cut-off, including the Early awarded contracts (transactions above P1,000,000 and with Dec. 31, Procurement of FY 2021 Non-CSE items) The Final People's Freedom a) Updated FOI Manual of Information Manual b G FOI Reports: > Agency Information >2020 FOI Summary 2020 FOI Registry Modified One-page Manual Inventory On or before On or before January 29, January 29, 2021 2021 Legal Service Admin. Service PMS-PPD- National Office e OARD and Regional Office -(LLD)- For: Updated FOI - Modified For FOI Reports AHRMD - Procurement Division Manual One-page Manual BIR Transparency Operations Office Communications Seal Page - for validation by Presidential PhiIGEPs (PCOO)

BUREAU OF INTERNALREVENUE

NNNYYNI 2:45PM 6

Ga DEC 23 2U2U Mea JU RECUKDS MGT.DIVISION

3. Maintain/ Update the Good Governance Condition its equivalent > Certificate of Compliance (CoC) Citizen's / Service Charter or pursuant to CSC MC No. 14 series of 2017 On or before Dec. 4, 2020 Deadline Posting Responsible CSS - PIED Office(s) BIR Website - for Anti-Red Tape Report to be validation by Posted at Authority

I EFFECTSOF NON-COMPLIANCE

1. For FY 2020, agencies that are unable to comply with all the GGC shall be considered ineligible for the FY 2020 PBB.

2. Agencies that are unable to comply with a maximum of two (2) performance targets due to controllable factors as determined by the Validating Agencies shall be considered ineligible for the FY 2020 PBB.

3. In the event the AO25 IATF conducted a random check of submitted SALN of employees and found non-compliance with the guidelines prescribed by the CsC and the posted Review and Compliance Procedure of the concerned agency, such incident could be a cause to disqualify the Agency in the succeeding cycle of the PBB.

4. Prohibited Acts: An Agency, which, after due process by the Oversight Agency has the csc or Ombudsman shall file the appropriate administrative case: been determined to have committed the following prohibited acts, shall be disqualified from the PBB in the succeeding year of its implementation. Moreover, a. Misrepresentation in the submitted/posted reports and requirements for

the PBB, a commission of fraud in the payment of PBB and violation of the

b. Evenly distributing PBB among employees in an agency, in violation of the provisions of the IATF MC No. 2020-1; and, policy of paying the PBB based on the ranking of delivery units.

RE:PEALING CLAUSE

This Order supersedes Revenue Memorandum Order No.49-2019, and all other issuances or portions thereof inconsistent herewith are hereby repealed, amended or modified accordingly.

V. EFFECTIVITY

This Order shall take effect immediately.

1a$am

CAESAR R. DULAY

B-1 BUREAU 6F INTERNALREVENUE Commissioner of Internal Revenue 038840

dNMYYT

DEC 23 2U20 2:4S P.M

n V RECORDS MGT.DIVISION