RMO No. 23-2021 — Prescribes the guidelines and procedures on Digital/Online learning in the BIR

BUREAU OF INTERNAL REVENUE r TNTTNT REPUBLIC OF THE PHILIPPINES 4:30P.M

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE AU6 10 2021 M

Quezon City CUX 3

August 2, 2021

REVENUE MEMORANDUM ORDER NO. 23-2021

SUBJECT: Internal Revenue Guidelines and Procedures on Digital/Online Learning in the Bureau of

TO: All Revenue Officials, Employees and Others Concerned

B3AcKround

No. 13-2020 Relative to Application to Participate in Virtual Learning -and Development Programs were issued. technology platforms and applicatioris. Thus, BIR invested in the utilization of the eLearning Revised Policies and Procedures in All Official Learning and Development Programs from External Learning Institutions and RMO No. 5-2021 re: Amending Certain Provisions of RMO #levated learning and developmerit to meet the changing needs of organizations. The BiR :trategy that aligns with the Bureau's digital transformation strategy and by identifying and #nabling capabilities needed to achieve success. The significant enablers for this approach are method in order to help employees develop the required new competencies and to ensure ccntinuous learning opportunities for its employees in the face of strict observance of health ard safety protocols. Following this. Revenue Memorandum Order (RMO) No. 18-2020 re: technclogies more rapidiy than we could have imagined. We were forced to quickly adopt to remote working, which could have been the long-term future of government offices, and iearnirg and development functions reeded to revolutionize its approach by creating a iearning The chalienges brought about ty the 2020 pandemic have forced us to embrace new

#L.earning platform -- iLEARN which commenced on August 2020. A number of BIR employees immediately provide the learning rieeds of employees particularly the new recruits, the BiR curated content for training for onfine conduct and collaborated with the Department of Finance Ealso started to attend PTA Programs using the same platform. used in conducting online trainings fcr all BIR employees. While in the transition phase, and to Philippine Tax Academy (DOF-PTA) to make accessible our online courses through their Ir addition, the Bureau has initiated the establishment of its own eLearning platform to be

No. 3 :. 2021 re: General Guidelines on Digital/Ontine Learning in the Public Sector, as part of their initiative to promote digital transformation in the bureaucracy, as an alternative mode of iearnirg and development and to facilitate the smooth transition from face-to-face classroom training to online learning as the new normai. On March 9, 2021, the Civil Servic:e Commission (CSC) issued Memorandum Circular {(MC}

Eard BIR eLearning platforms. Iaarnirig in the BIR and the procedures in the conduct of online courses in the PTA iLEARN Pursuant to this, the following guidelines are hereby established for the digital/online

II. OBJECTIVES SUREAUOIINIERNALREVENUE dnnTYT AUG 10.2021 4;30PM1

e This Order shall: N Support the internai develop:ment of the eLearning program by including eLearning RECORDS MGT.DIVISION Un

learning: courses in the BIR Learning and Development Pian and providing guidelines for onfine

2. Encourage sharing of effective technology-enhanced teaching and iearning practices among subject matter experts and resource persons; 3. Identify, provide, expand, curate, and coflaborate in the development of quality courses and programs to meet the needs of e-learners;

Specify the guidelines in rec:ognizing participation of BIR officials and employees in online trainings, crediting training hours for all ontine learning and identifying credible learning providers; 5. Determine the policies and procedures in the in the PTA iLEARN and BIR eLearning platforms; and

6. Provide informational resources and support services to BIR employees enrolled in online courses.

HI. SCOPE AND COVERAGE

temporary, provisional, or coterminous) This Order shall apply to all BiR employees regard!ess of appointment status (permanent,

IV. DEFINITION OF TERMS

3. eLearning - refers to a learner-centered asynchronous and synchronous approaches 2. BIR eLearning (BIReL) - is the BIR's very own digital-learning platform that offer 1.Blended Learning -- refers to a combination of any of the following learning modalities: asynchronous iearning, synchronous learning, or blended learning methods. pace, anytime, anywhere. training courses -- from orientation and onboarding programs to advanced technical and leadership courses - to its: employees. Learning courses are offered through where participants access online multi-modal learning resources to iearn at their own synchronous, asynchronous, virtual, and face-to-face methods of delivering training courses. This approach is flexibie and can easily address any learning objective.

4. innovative Learning Education and Resource Network (iLEARN) -- is an eLearning system of the DOF-PTA that utilizes electronic technologies to access courses outside of a traditional ciassroom, ar:ytime, anywhere. It is a self-paced platform that deliver courses compietely ontine. 5. Microlearning Modules -- refer to asynchronous, bite-sized, stand-alone learning learning objective. modules that usually span not more than ten minutes but comprehensively address one

6. Webinars and other synchronous learning approaches -- refer to virtual, instructor- Ied, same time learning. This means the course is availed by the participants at the same time based on a specified schedule.

V. GUIDELINES IN RECOGNIZING PARTICIPATION OF BIR EMPLOYEES, CREDITING TRAINING HOURS AND IDENTIFYING LEARNING PROVIDERS

training hours and identifying learning providers: The following shall be observed in recognizing participation to programs/courses, crediting

1. Webinars and other synchronous learning approaches

a. The training hours shall be measured based on actual duration of course as implemented by the iearring provider.

b. Training hours shall be evidenced by a training certificate issued by any of the following learning providers:

H Iv I. BIR: CSC Other learning institutions which may be government, corporations, CSC Accredited Learning and Development Institutions (ALDIs); and

as evidenced by a website, portal or digital platform that displays: recognized by an international certifying body or are universally recognized partnerships, associations including foreign/international institutions that are . High quality programs and courses heavily patronized by members -Professionally designed layout with high traffic; Association with highly credible and well-known personalities and/or clients; and

2. Asynchronous eLearning and Microlearning Modules

a. Training hours shail be measured based on actual duration of the module as indicated in the Learning Portal or Platform.

. Training hours shall be evidenced by the tracking system of the Learning Portal or

Platform provided that it is operated by:

1ii. CSC ALDIs; and iv. Other learning institutions as defined above in V.1.b.iv. Ii BIR, including in-house courses conducted thru the DOF-PTA iLEARN and CSC: BIReL Platforms;

3. Blended Learning

a Training hours for blended learning shali be measured based on the duration

specified in the course design which includes total learning hours for synchronous, asynchronous learning ard preparation of course requirements/outputs.

b. For purposes of determining the number of hours that may be allocated for_the outputs,.the following staridard may be used: SUREAU UF INIERNAL REVENUE

nnmYN

4:90 P.M.1m AUG 10,2u21 NC

RECORDS MGT.DIVISION

modules Outputs requiring analysis, synthesis or research integration of outputs from previous Outputs requiring additional information or Simple Outputs such as insights, planned templates that aire fili-in the blanks applications of learning or those using Outputs 2 hours or more 30 minutes Duration 1 hour

C Course designs with outputs in which number of hours are difficult to determine and

and certification by Civil Service Institute. will not fall within the above category, may be submitted for determination, validation

d. The course design for Blended Learning must indicate:

iii. Valid and reliable level 2 learning evaluation. I Expected outputs; and Sufficient modules/methodoiogies; and validated time allocation for the different

external learning providers shall follow the provisions of RMO Nos. 18-2020 and 5-2021. Procedures in participation to the above-mentioned learning approaches offered by

meeting the training requirements in the Qualification Standards as certified 'by the BIR Personnel Development Committee (PDC) or the Regional PDC. External training acquired must be relevant to the position to be filled for purposes of

towards necessary improvement of engaging an external learning service provider. submitted since this is an indispensable part of offering an effectual training course. Feedback from participants can help TMD evaluate the effectiveness of external trainings and can aim Online post-training evaluation :orm for external trainings must be accomplished and

VI. POLICIES AND PROCEDURES FOR ONLINE COURSES IN THE PTA iLEARN AND BIReL PlatFormS

Management Division (TMD) and Training Delivery Division (TDD). and BIReL shall be centralized and shall be managed and facilitated by the Training All online courses in the BIR Learning and Development Plan hosted by the PTA iLEARN

1. Curricular Control and Course Development

a The course creators and content developers from the TMD shall have the right and

MG Si0 1 G RN REVE T NU ten percent (io%) through formal learning interventions such as classroom training ensure course module alignment with employee program needs and embrace a framework known as 70:20:10 in which seventy percent (70%) of learning takes place on the job, twenty percent (20%) through interaction and collaboration, and responsibility to develop competency-based curricula and to establish general course content together with identified subject matter experts (SMEs) for in-house courses. All course creators have the responsibility to determine the instructional design in the courses that they are assigned within the given modality. They shall and digital curricula.

b. The course creators shall design and implement interventions that support informal iearning, including coaching and mentoring, on-the-job instruction, ieadership shadowing, action-based learning, on-demand access to digital learning, and other learning sessions.

C Develop customized job aids and learning tools to support application of learning to

the workplace.

D All courses about BIR-related matters developed by BIR officers, other than TMD shall be submitted to T'MD to be included in the annual BIR iearning and development pian and BIR course database.

Course offerings will be collaborated by the TMD Training Needs Analysis Section Training Officer, course creators, course monitor and evaluator, and TDD Administrative and Records Section.

8 Online course creators are responsible for curating, reviewing and updating their

course content according to changes validated by the subject matter expert/s.

g. Courses creators shall attend regular training for effective management of asynchronous and synchronous course content.

2. Identification of Participants and Selection of Subject Matter Experts and Trainers/Resource Persoris/Speakers

a. Identification of Participants

and before attending any other internal and external trainings For orientation, mandatory, and onboarding trainings. The TDD shall obtain complete the onboarding programs, pass the learning assessment, and submit the post-evaiuation questionnaire to receive their training certificates the list of newly hired employees from the employee database of Personnel Data Privacy Act of 2012 and Basic Tax Administration Course within ninety (90) days from their entry in the Bureau. New recruits are required to Division/Administrative and Human Resource Management Division Onboarding Training Program with courses such as the Personnei Orientation Course, Information Security Awareness Briefing, Briefing on (AHRMD). All new recruits must complete the BIR Orientation and

I For organizational, technical, and leadership trainings. Participants shall be

selected based on their training needs, competency gaps, performance line management. gaps, training paths, and special project/work assignments and with proper recommendations from the head of offices or consultation with appropriate

I For other training programs. Employees who are due to retire within one (1)

year may not be allowed to attend trainings, except for livelihood trainings and pre-retiremen: seminars.

b. Selection of SMEs and Trainers/Resource Persons/Speakers

SMEs are considered authorities on certain topic -- not only educated on the function in the Bureau. SMEs must have the following qualifications: subject but has the capacity to share their knowledge with other interested parties. SMEs shail be chosen based on their level of expertise and work

A holder of at least a Group Supervisor or its equivalent position: or At least three (3) years of work experience in the fieids of taxation, Experts in taxation/tax administration. public finance: public Any combination of the preceding provided that the total years of experience adds up to three (3) years. accounting, economics, public finance, public administration: or administration, or similar related fields; or

I through means such as: case study analysis, discussion questions. activities. Trainers/resource persons/speakers shall be identified by the TDD based be taken from the Trainer's Pool and those who have undergone the BIR expiainer videos and reflection guide questions, and virtual learning on their expertise and field of interest in the Bureau. Preferably they shall Presentation Skilis Development Workshop or Training of Trainers. Trainers/resource persons/speakers shall promote participant collaboration

3. Preparation of Revenue Special Order (RSO)

a. The TDD shall prepare and disseminate the RSO of participants, training personnel and trainers/resource persons/speakers of the online training conduct. To ensure strict attendance, sending of RsO shall be via email/ontine based on the following:

Place of Assignient RSO Recipients

SUMEAU OF INTERNAL REVENUE RECOKOS MGT.DYVISION NNTTYYN AUG 10 2021 L:3DMM T National Office Regional and District Offices - Chief, HRMS - Head of Office of the Participant/ - Participants/Trainers/Resource - Head of Office of the Participant/ - Chief, AHRMD Participants/Training Personnell Chief, Admin Section (RDO) Persons/Speakers Persons/Speakers Trainers/Resource Persons/Speakers Trainers/Resource Persons/Speakers Training Personnel/Trainers/ Resource

b. RsO must be disseminated before actual conduct for regular courses and other training conduct.

c. The "NO DEFERMENT" policy shall be strictly enforced in all online trainings

i. The BiR recognizes that not all employees are prepared for the challenges briefing session shall be done by TDD before the start of each online course and opportunities that learning in an online environment can present. Forum Facility for technical assistance in their sessions. Each participant in an online course, program or session shall be informed by the course coordinator prior to or on the first day of the training of availabie instructional support, participant services, technology support for each course. Also, a Participants are encouraged to uselaccess the platform's Help Desk or

ji. Participants who have limited access to internet or connectivity are required to coordinate with their respective head of office to ensure they will be able to attend and complete the online trainings.

d. In case of system inaccessibility or other situations that may resuit in the suspension resumption/extension/nevi conduct dates of the online training. The training TDD. The memo shall contain' details of the training suspension as well as of training, a memorandum shall be issued by AcIR, Human Resource extension/re-scheduling shall depend on the cause and duration of its suspension. Development Service (HRDS), upon the recommendation of the Chiefs, TMD and

e Course cancellation shall be coordinated by the course creator, eLearning coordinator, and course monitor and evaluator. The course managers, Chief executed by the eLearning coordinator. Possible causes of course cancellation are: TMD/Chief TDD shall decide on canceilation of courses. Cancellation will be

I Acts of God such as earthquake, typhoon, etc.; and Technical inaccessibility.

4. Creation of Access/Account, Course Creation, and Enrollment in iLEARN and BIReL Platforms

a. iLEARN

participants, training personnel and trainers/resource persons/speakers per online course for purposes of creation of their iLEARN access/account and/or enroilment to the online course and submit the list to TMD for coordination with the DOF-P'TA. The TDD shall generate a list including relevant information of the

The TDD shall ensure that new iLEARN users have accomplished the Iist to TMD. Acceptabie Use Policy (AUP) Acknowledgment Form prior to submission of

I The TMD training officer shall prepare an official communication signed by

the Commissioner of Internal Revenue (CIR) addressed to the DOF-PTA together with the list of participants, training personnel and trainers/resource persons/speakers for the creation of iLEARN access and/or enrollment to BIR Courses and ?TA programs.

I The PTA training officer shali create the iLEARN access/account based on the official list submitted by the BIR. They shall also be in-charge of the enroilment of participants and BIR training personnel for PTA Programs.

O they have an existing iLEARN access/account. The TMD persorinel designated as iLEARN course creator by the DOF-PTA shall create the BIR course in the iLEARN platform and shali set the course schedule based cn the training calendar/RSO. They shall also enroll the participants /training personnel/trainers/resource persons/speakers once

Vi. email to the assigried course coordinator at least 24 hours befpre the actual The iLEARN course creator shall send the list of enrolled participants via conduct. DUNG AU OE INTERNAL REVENUE

NNNTTD

430P.M AUG 10 2221 MNa GCG RECORDS MGT.DIVISHON

b. BiRel

I The TDD shall generate a list including reievant information of the

participants, training personnel and trainers/resource persons/speakers per online course.

New BIReL users must accomplish and submit the required form/s for creation of access/account based on the following:

Persons/Speakers Training Personnel and Trainers/ Resource Participants Type of BIReL User Form BIR Form 0044 and AUP Acknowledgement AUP Acknowledgement Form Requirement/s Where to Submit Division (SMD) Management Security TDD

I The TDD and/or SMD personnel in-charge shall create the BiReL

access/account of the participants/training personnel/trainers/resource persons/speakers.

I calendar/RSO. The assigned TDD training officer shall enroll the provided they have an existing BiReL access/account. The designated BiReL course creator shall create the online course in the BIReL platform and shall set the course schedule based on the training participants/ training personnel/ trainers/ resource persons/ speakers

V. Upon account creation of BIReL account/access and course enrollment

previous e-learning experience will be scheduled for mandatory e-learning environment orientation. participants shall be referred to the course coordinator. Participants without

5. Course Delivery

a. The Course Managers shall:

Oversee the administration of all digital/online courses.

I PTA on the subnission of Learning Evaluation Reports (LERs) of BIR Prepare an official communication signed by the CIR addressed to the DOF- Courses conducted thru iLEARN platform.

I. related concerns to PTA and BIR site administrators. Coordinate iLEARN (TMD)/BIReL (TDD) functions and escalate system

IN. Facilitate the briefing/de-briefing sessions.

b. Course Creators shall:

I Design, curate, and develop online course and upload validated learning

materials in the eLearning platform. HITHEAU OK INTERNAL REVENUE Nnrin AUG 1 0 2021 4:3D R.M1 1 CYA Mta

RECORDS MGI.DYVISION

T Enroll participants, training personnel, and trainers/resource persons/

platform. speakers, and assign their roles in the online course in the PTA iLEARN

I Address issues and concerns encountered with respect to the system by the participants particularly giving additional attempt to modular assessments/tests.

Adjust/edit/revise the online course as needed.

Attend the briefing/de-briefing sessions scheduled by course coordinator.

c. Participants shall:

important information sent out by the course coordinator. expected to check their e-mail accounts on a regular basis to avoid missing Submit their e-mail accounts and other personal information to the assigned communication tool for BIR Online Learning. All online participants are TDD training officer. The e-mail database shall be used as the main

G ECOROS ( AUG 10 to resolve the probiem, and inform the concerns to the course coordinator in-charge. Ensure access to a home or office computer (desktop or laptop), tablet and mobile phone with an Internet Service Provider (ISP), a web browser, an e. mail account, Microsoft Office software (including Word, Excel, and PowerPoint) and Portable Document Format (PDF) Reader. When internet availability and connection issues arise, it is the participant's responsibility

1 I. Receive a system email indicating their username and temporary password permanent and shall be used every time they attend"an online training course. They shall coordinate with their assigned course coordinator for any concerns in their il.EARN/BIReL access/account. (for new iLEARN/BIReL users). Upon their first login, they are required to change their temporary password. The emait address used to create the iLEARN/BIReL access as well as the username provided shall be

iN. Compiete the course requirements within the provided schedule.

Download the uploaded learning materials.

V Take the exam or the scheduled date and time. Oniy after each learning assessment, shall participants be able to see their individual scores. This will minimize the chances of leakage for future conducts. Training team shal! ensure that the questionnaires being provided are accurate as given by the SMEs/resource pe:rsons.

V Complete their own tests/exams given online. Any participant found to have the one doing the required work and sign-up for courses will be given a grade of "Failed" and automatically subjected to disciplinary action. used any kind of identification fraud in an onfine course where they are not

Vi. Retake the whole course, upon receipt of memorandum from TDD, if they did not obtain the required over-all passing grade of seventy-five percent (75%) and above.

d. Course Coordinators shail:

Ensure that all participants, training personnel and trainers/resource persons/speakers are enrolled in the course.

H Setup an online training room (if necessary and if there is an available

room/office space and devices) for participants and trainers/resource government guidelines regarding health and safety protocols. persons/speakers assigned at the National Office who do not have internet connectivity to access the eLearning platform. The venue must strictly comply with the minimum public health standards and the existing

Provide program syllabus outlining schedule of topics and assigned training personnel/resource persons/speakers.

IN. Send oniine training instructions, reminders, and announcements to participants and trainers/resource persons/speakers thru email.

Request and consolidate additional examination questionnaires from trainers/resource persons/speakers.

V. exam protocols (applicable for live/virtual sessions). Conduct online training orientation or briefing to discuss learning objectives course flow, scheduie, establish training expectations, house rules, and

Vi. managers and/or TMD/TDD personnel in-charge for appropriate action. Report issues and concerns raised during the online training thru course

Vi. Monitor the course completion/progress of the participants. Ix Administer examirations.

X Prepare fist of graduates or passers/summary of completion and grades for the issuance of Certificate of Completion/Achievement. Xi. Prepare list of top 10 (indicating ranking) for the issuance of Certificate of Recognition/Achievement for seiected technical courses.

Ii. Consolidate Certificate of Completion/Achievement of participants XI. Prepare and submit to SMD List of Graduates for incfusion in active directory and granting of special access for ICT/ICT Related Trainings. XiN. encoding in the learning and development database within five (5) days upon course completion. Prepare and submit summary of attendees and completion report for

XV Scheduie briefing/de-briefing sessions with members of the training team and trainers/resource persons.

UREAU UT INTERNAL REVENUE

nniYYN 4;30 PM AUG 10.2021

0 RECORDS MGT.DIVISION

e. Course Monitors/Evaluators shall:

Develop and use the monitoring and evaluation pian for tracking and assessing the implementation and results of the short-term and medium- term learning and development pian.

Ii. Develop tools in collaboration with managers/supervisors to assess

templates, etc.) ard approaches (knowledge exchange and conversations peer coaching, etc.) to support learning application and its monitoring and evaluation in the workplace. workplace learning application and individual performance improvement and recommends appropriate interventions (e.g. learning application

I Collaborate with SMEs/trainers/resource persons/speakers in the

assessment, post-test, etc.) to evaluate learning online. preparation of the online assessment tools (i.e. pre-test. modular

v Prepare Learning Evaluation Questionnaires (LEQs) for the course and

resource persons/trainers in the eLearning platform. Monitor the courst: completion/progress of the participants. V Make a note of issues and concerns raised by the participants during the conduct of online course for possible adjustment/improvement of course/modules.

V. owner/ACiR HRDS. Reguest persons/speakersi subject for review and validation of the process examiration questionnaires from SMEs/trainers/resource

Vi. Prepare the list of participants for course retake. X Prepare LER after course delivery and submit to ACIR HRDS.

Maintains learning and development information management system particularly learning and development evaluation resuits.

( Attend the briefing/de-briefing sessions scheduled by the course

coordinator

AHRMD shall:

Collaborate with TDD regarding training of regional participants. N Submit relevant documents/reports as needed.

BH I existing government guidelines regarding health and safety protocols. Setup an online training room (if necessary and if there is an available room/office space and devices) for participants and trainers/resource persons/speakers assigned at the Regional and District Offices who do not have internet connectivity to access the e-learning platform. The verue must strictly comply with the minimum public health standards and the

g. Trainers/Resource Persons/Speakers shall:

. Coordinate with TMD regarding the presentation materials they need in their

session.

Develop and submit (to TMD) iearning assessment questions to be used in pre-test, modular assessment and post-test.

J Detiver virtual/live session on the assigned topic/module and schedule.

IN. Provide feedback to course coordinator on any issues and concerns observed during the conduct of online course.

Attend the briefing/de-briefing sessions scheduled by the course coordinator.

6. Assessment and Hands-on Activities

that the participant has to get at least 75% to pass the test. the Bureau's assessment plan. Assessment should be focused on participant learning outcomes. The passing rate for all BIR in-house developed courses is 75%. This means of instruction. Assessment of online and biended courses should be a regular part of Courses and programs should be held to the same standard regardless of the mode

a.Assessment of Participant's Learning

test/exam will be providecl by the coordinators. Participants were only given one attempt to take each test. For orientation and period of time. For other training courses, instructions on when to take the post- test, modular assessment and post-tests. Type of questions are limited to multiple onboarding courses, post-test will be open on the last day of the training with a given scheduled time. Pa ticipants are allowed to take the post-test within the given choice, true or false and matching type to avoid manual checking in the system Each training program is designed with online assessment tools such as pre-

b. Security for Online Exarnination

suspicious activities. through their logins. Pre'entive actions will be taken when there are identified iLEARN and BIReL training platform. Participants' online activities are monitored Enrolled participants are only allowed to take their examinations through

c. Online Examination Protocols

MG Ec OK)S AUG 02U2 C C HEAY YNMIERNALREVENUE online examinations: Participants shall comply with the following general rules and guidelines during i I Prior to the set examination schedule, examinees should access and log in to their iLEARN/BIReL account; Examination will begin and end on time:

I TMD and TDD shall administer and monitor the conduct of examination; I. Examinees shall finish the examination within allotted time;

Examinees must choose a good and quiet spot while taking the examination;

V. Opening of web page/tabs from any browser other than iLEARN/BIReL is not allowed:

Vii. verified by assigned coordinator and monitor. the examination. Any internet connection issues or technicai error technical or connectivity issues shall provide justification. Request for reschedule of examination will not be approved unless checked and Examinees should have a stable internet connection for the duration of encountered should be reported immediately to the coordinator Examinee who faiis to take the examination as scheduled due to

Vi Coordinator shall set a communication platform for questions/ platform's Help Desk) ciarifications regarding examination contents (through email or the

conferencing piatform (e.g., Zoom and Microsoft Teams): Additional protocois for examinations being administered through a video

Examinees shall use two devices i.e. desktop computer or laptop as device with camera for monitoring of computer screen. main device for typing in their answers and mobile phone/ tabiet or any

I Examinees are not allowed to use other devices during examination session excep: for those identified and permitted by the proctor.

I Reading materials and other notes on desk are not allowed.

iN Examinees shouid remain seated. Restroom breaks are not allowed during the examination.

V Examinees with special needs shouid notify the coordinators before the

examination.

Vi. Examinees must turn on their video and audio for the whole duration.

AUG O UOINTERNAL KEAL Ou group discussions or examinations.) choose to split the participants of the meeting into these separate sessions automatically or manually for purposes of conducting focus Note: (Breakout rooms may allow course coordinators to split Zoom meeting in up to 50 separate sessions, if needed. The meeting host can Coordinator shall create and assign breakout rooms for close monitoring of examinees and their computer screen.

N R 1 : Examinees shall wait for the proctor's signal before they begin. Examinees shall not be disturbed while the examination is going on.

Screen sharing to another computer and screenshots are strictly prohibited.

Xi. Once finished with the examination, examinees shall inform their proctors before ieaving the video meeting.

XI. Examinations will be recorded to ensure quality and integrity of the

online examination.

d. Hands-on Activities for iCT/ICT Related Trainings

Training environment provided by the concerned offices under the Information Systerns Group shall be used for hands-on activities.

I Coordinator shall create and assign breakout rooms for close monitoring of

hands-on exercises.

I Job Aid shail be used as guide during hands-on activities.

Iv device for typing in their answers and mobile phone/ tablet or any device Participants shall use two devices i.e., desktop computer or laptop as main with camera for monitoring of computer screen.

V Participants must keep their video cameras on as weil as their audio during

hands-on activities.

7. Evaluation of Course, Trainer/Resource Person/Speaker and Services

a. Participants in online courses will have the opportunity to evaluate the course is available through iLEARN and BIReL platforms. including the system and the resource persons/speakers. The electronic evaluation

MGT.DiW Is O AUG G ERNAL module while course evaluation will be open one hour before the post-test. Also, course evaluation will be available once the participant completes all the requirements needed before taking the post-test. Course coordinators must advise participants of the importance of these Trainer/resource person/speaker evaluation will be available at the end of each evaluations and encourage them to complete the posted evaluation document.

ISiO EVENU C The Monitoring and Evaluation Section of TMD will provide a compifation of the results of the evaluation for each ontine course to the PTA and BIR.

A follow-through learnirg and development interventions (such as impact evaluation) shall be done three to six (3-6) months or one (1) year after the course delivery to support workpiace application of learning. 8. Course Retake

a Participants who did not complete the course or did not obtain an over-all passing

grade of seventy-five percent and above (75%) shall retake the whoie course. b. The TDD shall prepare a memorandum signed by DCIR RMG to notify the head of office of the concerned participant.

C. Re-takers shall only be al:owed a maximum of three (3) attempts to take the same course. if they have reached the limit and still did not complete/pass the course, it shall be reflected on their individual performance rating. Their immediate

HRDS allowing the participant to take another attempt to complete and pass the need to complete the course and pass the exams. After the coaching period, their supervisors are responsible to coach them and provide them with the support they immediate supervisor shall issue an indorsement ietter addressed to the ACIR. same course

d. Participants who did not access the course shall be issued a memorandum requiring them to explain the reason for their action. Such memorandum shalt be Division (RID) for appropriate disciplinary action. signed by DCIR-RMG, copy furnished the respective head of office. If the reason is acceptable, the participant shall be allowed to retake the course, otherwise he/she shall be reported to the Internal Investigation Division (IID)/Regional Investigation

9. Deletion of iLEARN Access!Account

a. Once an employee provided with iLEARN access/account is separated from the BIR, the employee shall ill-out a request form for deletion (available at the TMD) prior to obtaining clearance from TMD.

b. The TMD Training Officer shall consolidate all requests and prepare an official communication signed by the CIR to the DOF-PTA for deletion of separated BIR employees' iLEARN access/account.

c. The TMD Training Officer shall update the digital/online employee database. 10. Update and Deletion of B!ReL Access/ Account

a Once an employee provided with BIReL access/account needs to update/change the personal information or is separated from the BIR, the empioyee shalt accomplish the following:

Participants Trainers/Resource Persons/Speakers Training Personnei and Type of BIReL User Request form (available BIR Form 0044 at TDD) Update and Deletion Requirement for Where to Submit SMD TDD

b. The TDD and/or SMD personnel in-charge shall receive all request for update or deletion of BIReL access/account for appropriate action. c. The TDD, thru the ACIR HRDS, shall submit a report to SMD on the updates and deletions made every 10th day of the following month. 1'1. Management/Maintenance/Update of Learning and Development Database

Database shall be the responsibility of TDD. It shall: The management/maintenance/updating of the Learning and Development

a. Ensure that all learning activities attended/conducted by officials and employees of the BIR are recorded in the Learning and Development Database. DUREAU UP INIERNAL KEVENUE

anNiyT

AUG 0.2021 Y:3D YMH

S RECORDS MGT.DIVISION

b. Include in the Learning and Development Database all learning activities attended/conducted outside the BIR as evidenced by official attendance! certificate.

C Ensure that the Learning and Development Database is updated regularly

d Issue consolidated Certificate of Trainings attended upon request of the

employeelresource person

VIL. REPEALING CLAUSE

amended or modified accordingly All other issuances and/or portions thereof inconsistent herewith are hereby repealed.

V EFFECTIVITY

This Order takes effect immediately

18u30w1vc

RHNEATINTERNALREVENUE + NTiTYN Commissioner of Internal Revenue CAeSar r. duLAy 044466

P 2 AUG 10 2021

RECOKUS MGT DIVISION C

References:

Civil Service Commission. (March 9. 2021). Memorandum Circular No. 03, s. 2021, General Guidelines on Digital/Online Learning in the Public Sector.

https://doftaxacademy.gov.ph/what-is-ilearn/ Department Ot Finance Philippine Tax Academy. What Is iLEARN

Mernorandum of DCIR Celia C. King dated July 28, 2021 re: Invitation to be a Subject Matter Expert

Privacy Act Mermorandum of DCIR Celia C. King dated March 2, 2o21 re: Conduct of Personnel Orientation Course, Basic Tax Administration Course, Information Security Awareness Briefing and Data

Mernorandum of DCIR Celia C. King dated February 9, 2021 re: BIR Employees' Readiness for Online Trainings

Boarding Programs Prior to Attendance to Any Other Internal and External Trainings Mernorandum of DCIR Celia C. King dated January 27, 2021 re: Policy on the Completion of On-

House Courses in the BlR Mermorandum of CIR Caesar R. Dulay dated January 14, 2021 re: Centralized Conduct of All In-

Mernorardum of DCIR Celia C. King daied September 4, 2020 re: Availability of BIR Orientation Courses at the Philippine Tax Academy's iLEARN Online Learning Platform Revenue Memorandum Order (RMO) 5-2021 dated December 29, 2020 re: Amending Certain Provisions of Revenue Memorandum Order No. 18-2020 Relative to Application to Participate in Virtual Learning and Development Programs

RMO 18-2020 dated June 16, 2020 re: Revised Policies and Procedure in All Official Learning and Developrnent Programs from External Learning Institutions

Merrorandum dated May 11, 2015 Compliance to Revenue Special Order (RSO) / .Regional Revenue Special Order (RRSO) and Policy on "NO DEFERMENT", Amending Certain Provisions of Training under Unnumbered RM0 23-2017 dated September 7, 2018 re: Enforcement on the Strict Attendance in Training Coriducts in the National and Regional Offices as well as the Guidelines and Procedures on

RMO 35-2013 dated September 6, 2013 re: Strategic Training and Development Process

-WFNUt

AU6 1O 2gZ1 LL 3D PM JV}Y

RUS MGT. DIVStON