RMO No. 49-2019 — Prescribes the guidelines on the reporting compliance for the grant of the FY 2019 Performance-Based Bonus per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular No. 2019-1 Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City September 16, 2019 REVENUE MEMORANDUM ORDER NO. 49- 2019 TO : All Revenue Officials Concerned SUBJECT : Prescribing the Guidelines on the Reporting Compliance for the Grant of the FY 2019 Performance-Based Bonus per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF �MC) No. 2019-1 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 2019 Performance-Based Bonus (PBB) requirements per Administrative Order (AO) No. 25 IATF MC No. 2019-1; 2. Prescribe the deadline dates in the submission of the PBB reportorial requirements; and 3. 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. 2019-1 dated September 3, 2019: 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, 2020. 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 declared in a.) Streamlining and Process August 15, 2020 the BIR's Citizen's/Service Charter (RRs/LTS/Operations Group � Improvement of Agency CS/CSS/AS/Legal Group � Legal Services Service): Client Support Service (CSS) � b.) Citizen/Client Satisfaction August 15, 2020 Taxpayer Service Programs and Support to Operations (STO) Monitoring Division (TSPMD) Quality Management System (QMS) Certification For Non Frontline Services (RMG/ISG/RDCs/LG � IAS/EAS): a.) Post QMS Certification in December 15, 2019 PMS �PPD Transparency Seal (TS) Page CSS-TSPMD b.) Submission of the certified CSS-TSPMD true copy of QMS certificate Finance Service (FS)- Budget Division (BD) and Accounting to Government Quality Division (AD) FS - AD Management Committee Collection Service (CS)- Revenue Accounting Division (RAD) (GQMC) through DBM Support Office: Office of the Regional Secretariat Systems and Director (ORD), Finance Division (FD) Productivity Improvement FS � BD and AD PMS� PPD Bureau (DBM-SPIB) 2 General Administration and Support Services (GASS) a.) Budget Utilization Rate August 15, 2020 (BUR) a.1 Obligation BUR a.2 Disbursements BUR b.) Sustained Compliance December 15, 2019 with Audit Findings c.) Quarterly Submission of On or before: Budget and Financial Accountability Reports Q1-April 15, 2019 (BFARs) online through Q2-July 15, 2019 the Unified Reporting Q3-Oct. 15, 2019 System (URS) Q4 �Jan. 15, 2020 First Quarter (Q1) Second Quarter (Q2) Third Quarter (Q3) Fourth Quarter (Q4)

Performance Indicators (PIs) Deadline of Responsible Office(s) Submission to PPD Quarterly Submission FS � BD of Accomplishment Q1- April 12, 2019 PMS� PPD Reports on the following Q2- July 12, 2019 Performance Indicators as Q3- Oct. 12, 2019 CS - RAD input to BAR 1: Q4 �Jan. 12, 2020 Enforcement and Advocacy Collection Service (EAS) Performance CSS � TSPMD Filing of RATE cases Assessment Service (AS) - Assessment Performance and 5% increase in the Monitoring Division (APMD)* number of active registered taxpayers *LT Performance Monitoring Programs Division (LTPMPD) to provide data to Audit Effort APMD on Audit Effort d.) Commission on Audit April 30, 2019 FS � AD (COA) Financial Reports CS - RAD 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 Validating Submission Office(s) Agency Sustained Compliance with On or before Audit Findings December 31, FS - AD Commission On 2019 CS-RAD Audit (COA), Submission of Budget and copy furnished Financial Accountability On or before: Support Office: ORD, FD, (cc): PPD Reports (BFARs) online Q1-April 15, 2019 Concerned Offices with through the Unified Q2-July 15,2019 audit findings COA and Reporting System (URS) Q3-Oct. 15,2019 Department of Q4-Jan. 15,2020 FS � BD and AD Budget and � First Quarter (Q1) On or before PMS � PPD Management � Second Quarter (Q2) April 30, 2019 CS- RAD (DBM), � Third Quarter (Q3) CSS - TSPMD cc: PPD � Fourth Quarter (Q4) AS- APMD COA Financial Reports LTS � LTPMPD EAS Support Office: FD, COA, Collection Division (CD) cc: PPD FS � AD CS-RAD Support Office: FD, CD 3

Reports Deadline of Responsible Validating Procurement Documents Submission Office(s) Agency FY 2019 Annual Procurement Plan (APP) - On or before Head of Procuring Government non Common-Use Supplies March 31, 2019 Entity (HOPE), Procurement and Equipment (Non CSE) Bids and Awards Policy Board � Indicative FY 2020 APP-non On or before Committee (BAC), Technical CSE September 30, BAC Sec Support Office 2019 (GPPB-TSO), FY 2020 APP-CSE Support Office: cc: PPD National Office Undertaking of Early RMG, Finance Service, Procurement for at least Budget Div, 50% of goods and services Administrative Service & Procurement Division On or before Regional Office DBM - October 31, Asst Regional Dir, Procurement 2019 Finance Division & Service (PS), AHRMD cc: PPD On or before National Office January 31, 2020 HOPE, Admin. Service GPPB - TSO, cc: PPD & Property Division Regional Office HOPE, Asst. Regional Dir & AHRMD National & Regional Office HOPE, BAC, TWG, BAC Sec & Project Proponents Results of FY 2018 Agency On or before HOPE, BAC & BAC GPPB - TSO, Procurement Compliance March 31, 2019 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, 2019 (HRDS)- Personnel Ombudsman, Division (PD) CSC Support Office: AHRMD 4

Reports Deadline of Responsible Validating Submission Office(s) Agency Agency Review and Compliance Procedure of On or before HRDS �PD Civil Service Statement and Financial October 1, 2019 Commission Disclosures (CSC), FOI Compliance cc: PPD People's FOI Manual On or before Legal Service (LS) - Presidential November 30, Legal and Legislative Communications Agency Information 2019 Division (LLD) Operations Inventory Office (PCOO) 2019 FOI Summary Report On or before PMS-PPD 2019 FOI Registry January 31, 2020 Screenshot of agency's Support Office: home page NO � All concerned ACIRs, designated FROs RO � All RRs, all designated FROs Posting of Agency's System On or before PMS - PPD Development Academy of the Ranking Delivery Units October 1, 2019 Phils (DAP) 7. To attain 100% compliance on Good Governance Conditions (GGCs) set by IATF under Section 4.0 of MC No. 2019-1, 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 Responsible Report to be Deadline Office(s) Posted at 1. Maintain/Update the Agency Transparency Seal* I. Agency's mandate and On or before PMS - PPD BIR functions, names of the October 1, 2019 Transparency officials with their FS � AD Seal Page - for position and designation CS-RAD validation by and contact information FS - BD DBM-Office of the Chief II. Annual Financial Reports Information Officer (OCIO) III. DBM Approved Budgets and Corresponding Targets for FY 2019 *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 Responsible Posting of Deadline Office(s) Report at IV. Projects, Programs, and On or before PMS - PPD BIR Transparency Activities, Beneficiaries October 1, 2019 Seal Page - for and Status of validation by Implementation for FY On or before DBM-OCIO 2019 March 31, 2019 National Office BIR Transparency V. FY 2019 Annual Admin. Service & Seal Page - for Procurement Plan Procurement Division validation by Regional Office GPPB-TSO FY 2019 APP Non-CSE ARD & AHRMD Indicative FY 2020 On or before National Office BIR Transparency APP Non-CSE September 30, Admin. Service & Seal Page - for 2019 Property Division validation by FY 2020 APP CSE On or before Regional Office DBM-PS October 31, 2019 ARD & AHRMD BIR Transparency VI. QMS Certification of at On or before CSS � TSPMD Seal Page - for least one core process December 31, validation by by an international 2019 PMS - PPD GQMC certifying body (ICB) BIR Transparency On or before HRDS -PD Seal Page - for VII. System of Ranking of October 1, 2019 validation by DAP Delivery Units for FY 2019 PBB On or before BIR Transparency October 1, 2019 Seal Page - for VIII. The Agency Review validation by CSC and Compliance On or before Procedure of November 30, Legal Service � BIR Transparency Statements and 2019 Legal and Seal Page - for Financial Disclosures Legislative validation by On or before Division Presidential IX. The Final People's January 31, 2020 PMS-PPD Communications Freedom of Operations Office Information Manual On or before (PCOO) signed by head of January 31, 2020 agency Administrative PhilGEPs Agency Information Service- Inventory Procurement 2019 FOI Registry Division/ 2019 FOI Summary OARD - AHRMD 2. Update the PhilGEPS Posting of all Invitations to Bids and awarded contracts (transactions above P1,000,000 and with December 31, 2019 as cut-off, including the Early Procurement of FY 2020 Non-CSE items) 6

Good Governance Condition Posting Responsible Posting of Deadline Office(s) Report at 3. Maintain/ Update the On or before CSS - PIED BIR Website - Citizen's/Service Charter or December 31, for validation by its equivalent 2019 Anti-Red Tape Authority Certificate of Compliance (CoC) pursuant to CSC MC No. 14, s. 2017 III. REPEALING CLAUSE This Order supersedes Revenue Memorandum Order No. 52-2018 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