RMO No. 5-2021 — Amends certain provisions of RMO No. 18-2020 relative to application to participate in virtual learning and development programs

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUREAU OFINTERNALREVENUE RECORDS MGT. DIVISION jevGI& NnIYTN JAN 1 5 2021 H:4 A.M Ua JUJU

December 29, 2020

REVENUE MEMORANDUM ORDER NO. 5-2021

SUBJECT Amending Certain Provisions of Revenue Memorandum Order (RMO) No. 18-2020 Relative to Application to Participate in Virtual Learning and Development Programs

TO All Revenue Officials and Employees Concerned

I. Background and features of virtual learning, there is a need to modify policies and streamline of existing remote communication technologies and complementing the nature virtual learning and development programs. and foreign-sponsored learning and development. Virtual learning comes with features such as accessibility, convenience and cost-efficiency. Taking advantage documentary requirements and procedures on application to participate in The COVID-19 pandemic has made virtual learning the universal mode of local

Il. Objectives

This Order is issued to amend the following provisions of RMO No. 18-2020:

1. Policies for official local or foreign virtual learning and development

programs; and 2. Procedures, including documentary requirements, for application to participate in virtual learning programs.

III. Amendatory Provisions

1. The following policies prescribed under Item V of RM0 18-2020 is amended to read as follows:

"V. POLICIES

XXX XXX XXX

Pre-travel

XXX XXX XXX

1

Post-travel

XXX X XX

Virtual Learning

33. All invitations for official virtual learning and development

programs shall be published thru Training Issuance to ensure employees. Direct application or self-solicited local and foreign scholarship, training, seminar, conference, or any other similar activities are discouraged. equality of opportunity in the development of all qualified BIR

34. All applications for official virtual learnings shall be subjected to Personnel Development Committee (PDC) or the Regional PDC equal opportunity to avail of the various virtual learning and development programs. (RPDC) deliberation to ensure that everyone in the Bureau is given

34.1 For Foreign-sponsored Virtual Learning All applicants (whether from the National or Regional Offices) for foreign-sponsored virtual learning shall be processed by TMD, subject to the deliberation and approval of the PDC at the National Office.

34.2 For Local-sponsored Virtual Learning 34.2.1 National office applicants shall be processed by TMD, 34.2.2 Regional office applicants shall be processed by subject to the deliberation and approval of the PDC. AHRMD, subject to the deliberation and approval of the RPDC.

35. Applicant/s shall secure an email endorsement from the Deputy Commissioner (DCIR), Assistant Commissioner (ACIR) or Regional Director (RD) approving their application to the virtual learning. shall not be processed. Applications lacking email endorsement from the DCIR/ACIR/RD

36.Applicants should be endorsed by the PDC/RPDC before registering to any official virtual learning program.

37. BIR officials and employees shall only be granted virtual learning deemed essential for the performance of their work activities. As such, those directly involved or performing functions connected

C HUAEAU OF INTERNALREVENUE NNTIT UG JAN 1 5:2021 H1:46 A.MT 1Mua V7U

RECORDS MGT.DIVISION

with the subject matter of the learning and development program shall be prioritized.

38. To maximize the learning opportunities, all free-of-charge virtual should have no pending service obligation from previous official Iocal or foreign learning and development programs. However, if learning, the employee/s shall submit a justification via email learning and development programs will have no limitation on there is really a need for the employee/s to attend the virtual from the ACIR/RD but still subject to the recommendation and the number of attendee/s per office/division/district. Attendee/s approval of the PDC/RPDC.

39. Only two (2) qualified applicants per office/division/district shall specified above may be sent upon recommendation of the PDC/RPDC provided that the training activity is included in.the be allowed to attend local-sponsored virtual learning and development program that requires funding. In cases of exigencies of the service, participants exceeding the number office's Project Procurement Management Plan (PPMP).

40. Selected and approved employee/s shall make the arrangements as registering or coordinating with the service provider, signing to the office's approved PPMP. to participate in local or foreign sponsored virtual learning, such up for learning initiatives, requesting and coordinating with the Finance Service/Division for funding approval and others. If funded by the BIR, a cost relating to training fees shall be charged

41. Payment to the virtual learning and development program shall be made only upon receipt of confirmation/approval from the course administrator of the learning institution. 42. Participation to the official virtual learning and development be forwarded to the Chief, TDD, copy furnished Chief, TMD. programs may be included in the list of trainings upon submission of certificate of completion/attendance given by the external learning institution. Certificate of completion/attendance shall

43. The scholar/grantee of official local and foreign sponsored virtual learning shall be required to serve the agency' or other government office or instrumentality as the exigencies of the service may require, for a period set hereunder:

2 BUREAUOF INTEKNALKEVENUE NNTYYYN JAN 1 5 2021 I;Fb A.My 1ltuo

UGI f RECORDS MGT.DIVISION

DURATION SERVICE OBLIGATION

2 months but less than 6 months less than 2 months 6 months or more less than 1 month 6 months 3 months 2 years 1 year

Scholarship/training service contract shall come into force and effect after the last day of the virtual learning and development program.

44. Official or employee with salary grade 27 and below may not be allowed to attend to foreign-sponsored virtual learning and development program when they are due to retire within six (6) months after the said program."

45. The grantee/trainee shall serve as a Subject Matter Expert for training materials that will be developed.

2 Procedures, including documentary requirements, for application to

participate in virtual learning and development programs per Item No. VII. Virtual Learning of RMO 18-2020 is amended to read as follows:

"VII. PROCEDURES FOR APPLICATION OF OFFICIAL LEARNING AND DEVELOPMENT PROGRAMS

XXX XXX XXX

Virtual Learning

1. TMD Training Officer shall prepare training issuance for local and foreign virtual learning for publication upon receipt of the invitation to the following platforms:

1.1 BIR Portal / BIR Website 1.2 MS Outlook 1.3 Social Media (Facebook, Twitter, Instagram) 1.4 BIR Learning Management System Platform

The TDRF link and/or QR code shall be included on the published Training Issuance. 4 BUBEAUOF INIERNALREVENUE RECORDS MGT.DIVISION TNNYYY Jtgg JAN 1 5 2021 11:4L AM uMa

post the training issuance issued by the National Office in strategic places for the information of all the employees. In addition, the AHRMD may prepare Regional Training Issuance for Iocal virtual learning invitations received by the Regional Office. AHRMD Training Officer of the Regional Offices shall circulate and

2. Applicant/s shall accomplish the Training and Development forms (e.g., Google Forms, Microsoft Forms) attached Registration Form (TDRF) correctly and completely through online documentary requirements (if applicable). An email confirmation or notification will be sent to the applicants. endorsement from his or her DCIR/ACIR/RD and other

3. TMD/AHRMD, as secretariat, shall schedule ' a PDC/RPDC members shall deliberate en banc and endorse qualified candidates based on the Matrix of Nominee/s, documentary requirements and Training Issuance. deliberation and prepare a Notice of Meeting. The PDC/RPDC

4. In case that the PDC/RPDC cannot be convened .en banc, the individual voting. The following process shall be observed: PDC/RPDC may select and approve the official attendee/s through

5.1 The Training Officer shall route copies of the matrix of nominee/s, documentary requirements, and Training Issuance to the respective .offices of the Committee

members; or 5.2 The Training Officer shall send through email in PDF file reference, ranking and selection. the matrix of nominee/s, documentary requirements and Training Issuance to the Committee members for their

5. The TMD/AHRMD Training Officer shall prepare the following applicable) before the start of the program: documents immediately after the deliberation for submission to the PDC Chairperson/RD at least five (5) working days (if

6.3 Minutes of Meeting or Report on the Selection of 6.4 Scholarship/Training Service Contract 6.1 Official Tally Sheet 6.2 Detailed Evaluation Report or Nomination Letter (if required by sponsoring agency) Participants

5 RURFALIOFINIERNALREVENUE NTYYY

JAN 15 2021 eGia 1;4L A.M: Mtan 2 RECORDS MGT.DIVISION

6. The TMD/AHRMD Training Officer shall notify the applicants of the status of their application through e-mail whether approved or disapproved.

7. TMD shall forward a copy of the approved Detailed Evaluation Report to TDD for the preparation of the RSO.

8. AHRMD Training Officer shall prepare the Regional Revenue Special Order (RRSO) based on the approved Detailed Evaluation

Report.

9. TMD/AHRMD shall release Detailed Evaluation Report and RSO/RRSO to the grantee/trainee through e-mail.

10. Upon receipt of the Detailed Evaluation Report, the grantee/trainee shall:

11.2 For BIR-sponsored (funding to be shouldered by BIR) 11.3 For personally-funded, the grantee/trainee shall: 11.1 For local or foreign sponsored or free-of-charge virtual 11.2.3 Forward the confirmation/approval from the course 11.2.1 Request for funding approval. 11.2.2 Register to the virtual learning and development 11.3.1 Register to the virtual learning and development virtual learning the grantee/trainee shall: learning, the grantee/trainee shall register personally to the virtual learning and development program program once funding is approved. administrator of the external learning institution and Accounting/Finance Division for payment processing of the training fees. other. documentary requirements . to. the

program. 11.3.2 Pay the training fees via bank transfer or other . institution. alternative payment methods of the learning

11. TMD/AHRMD Training Officer shall update the simple information system for learning and development programs.

12. The scholar/grantee shall submit a post-training report together with a copy of the learning materials used during the session to Commissioner, Human Resource Development Service (ACIR, the Commissioner of Internal Revenue,, thru Assistant

6 BUREAUOFINTERNALKEVENUE NNNYYN 11:46 A.M

C JAN 15 2021 ita JU RECORDS MGT. DIVISION

HRDS) or send the soft copy of the said documents to the TMD/AHRMD Training Officer, within thirty (30) days after the training.

13. TMD/AHRMD Training Officer shall monitor the service obligation of the scholar/grantee."

IV. Repealing Clause

repealed accordingly. All other issuances inconsistent with this Order are hereby modified or

V. Effectivity This order shall take effect immediately.

10e3Qu1vc

CAESAR R. DULAY

P2 HREAI OFINERNALREVENUE RECORDS MGT. DIVISION NNTYYYYN g9 JAN 1 5 2021 11:4o A.M UNAg N0 Commissioner of Internal Revenue 039584