RMO No. 28-2021 — Amends certain provisions of RMO No. 22-2020 relative to the policies, guidelines and procedures in the handling/resolution of concerns/complaints received thru the 8888 Citizen's Complaint Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other feedback mechanisms Digest | Full Text | Annexes

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Date: September 22, 2021

REVENUE MEMORANDUM ORDER NO. 28-2021

SUBJECT: Amending certain provisions of RMO 22-2020 retative to policies, guidelines, and System, Contact Center ng Bayan, Anti-Red Tape Authority and other Feedback procedures in the handling/resolution of concerns/complaints received thru the 8888 Citizen's Compiaint Center, Presidential Complaint Center, BIR eComplaint mechanisms.

TO : All Internal Revenue Officials, Employees, and Others Concerned

BACKGROUND:

ensure.proper...handling .. of..citizens'.. .concerns/complaint...it ..received . from .. the. abovementioned channels; update RMO No. 32-2017; define the duties and responsibilities of concerned BIR offices; and set forth the policies and guidelines in the preparation and Submission of Reports on Actions Taken, among others. On July 14, 2020, the Bureau issued Revenue Memorandum Order No. 22-2020 to

existing policies and guidelines and conduct of consultative meetings with internal and external stakeholders were conducted. enhancement of the Bureau's eComplaint System has been included as one of the projects under the Digital Transformation Program. As such, several activities, including the review of To fast track further the handling/resolution of concerns/complaints, the

prompted the Bureau to immediately update/amend certain provisions of RMO No. 22-2020 through the issuance of this Order. primarily intended for use in the ongoing development of the Enhanced eComplaint System, The results/outputs of the said review and consultative meetings, which were

I OBJECTIVES:

2. Ensure compliance of concerned officials/revenue offices with the Ease of Doing 3. Update/amend certain provisions of RM0 No. 22-2020, including the duties and 1. Ensure proper handiing/resolution of concerns/complaints received through the 8888 aforementioned complaint authorities with regard to handling/resolution of concerns/complaints; responsibilities of concerned officials and offices relative to handling/resolution of concerns/compiaints; and Business Act and related regulations issued by the ARTA, CCB and other Contact Center ng Bayan (CCB), Anti-Red Tape Authority (ARTA) and other public feedback mechanisms; Citizen's Complaint Center, Presidential Complaint Center, BIR eComplaint System,

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4.' Update/amend the policies and guidelines in the preparation and submission of

Reports on Actions Taken of concerned officials/offices, and in communicating the same to the sender/compiainant of concerns/complaints.

COVERAGE:

The policies, guidelines and procedures prescribed herein shall be applicable to all BIR-

related complaints and concerns transmitted to the Bureau through the 8888 Citizen's Complaint Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other feedback mechanism channels.

IV. DEFINITION OF TERMS

1 "Non-issuance of Official Receipt (NO-OR)" covers complaints and concerns on

the non-issuance of Official Receipts (ORs) or Sales Invoices (S(s) and/or the use of OR or SI not duly registered with the BIR, including but not limited to fake or spurious receipts/invoices; 2 "Run After Tax Evaders (RATE)" covers complaints and concerns on individuals

and/or entities engaged in"tax fraud or evasion"activities and other criminal violations under the Tax Code of 1997, as amended; 3. "Disiplina/People Related Concerns" covers complaints/denunciations against

erring revenue officials and employees; 4 "System-Related Problem/Services" covers problems on the system components,

including process, program, utility, or other part of a computer's operating system that helps to manage different areas of the computer and/or .application/software/program..These_probiems include intermittent connection, system downtime, offline, siow connection, system interruption, etc.; 5. Concrete and specific action refers to actual and factual action to the comp!aint.

It must be within the mandate of the government agency/institution and a clear, exact and relevant response to the caller/complainant;

6 Concerned Office refers to the office being compiained and/or the office where

the person being complained is assigned. It is the responsible office who shall act and respond to the concerns/complaints within the prescribed processing time; and 7. Monitoring Office refers to the office who shall monitor and evaluate the actions

taken initiated by the concerned office. This is usually the process owners that can determine if policies are needed to improve the process.

V POLICIES AND GUIDELINES

1. Citizen's concerns/complaints transmitted through the aforementioned

complaint channels shall be acknowledged within the same day or the next business day in case it was received by the Bureau on a weekend or holiday. The concerns/complaints shall be categorized and forwarded to the concerned Office (copy furnished the monitoring office, if applicable) as follows:

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Classification Concerned Office Monitoring Office

I. Concerns/Complaints Against BIR Policies/Services/Personnel A.1 Probiems on eServices (i.e. A. System Related Intermittent/system downtime/no email confirmation) Data Center Concerned Revenue Information Systems Operations Service; and/or Information Systems Development and

Service Project Management

B.3 Tax Refund/Tax Exemption B. Non-system Related B.2 ONETT related transactions B.1 Registration/Frontline Service- related transactions (excluding ONETT related transactions) the person/s being Office being assigned complained or where complained is/are Assessment Service Client Support Service

B.4 Tax Clearance C. "Disiplina"/People Related Concerns Cotlection Service

D. Tax Audit Related Concerns D.1 Legal Petition Notices; Demand C.3 Non-compliance with Citizen's C.2 Graft & Corruption / Extortion C.1 Allegations of Misdemeanor; Letters; and other Tax Audit Related Concerns Inaction to Complaints/Requests processing period; Imposition of Additional Cost, etc.) of No Noon-Break Policy, of-the-day, Unattended hotline, Filed within the prescribed requirements (i.e. Non-observance Unavailability of Signatory/Officer- similar accusations Charter and other ARTA Discourtesy; Fixing, Lost of Docket/Documents and other person/s being complained is/are assigned Office/s where the assigned the person/s being compiained is/are complained or where person/s being Office being assigned Office/s where the complained is/are Revenue Region - if the complained is from offices from RDO; Large Taxpayer Service if the official being official being complained is Client Support Service officiat being complained is Regional Investigation DCIR Legal Group -- if the RD or ACIR Service Division/ Internal Affairs

under iTs.

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Classification Concerned Office Monitoring Office

1i. Concerns/Complaints Against Business Establishments/AABs/Other Private Entities

A. Tax Payment Related A.1 Payment made thru AABs and (i.e. GCash, Paymaya, etc.) other external payment channels Collection Performance Monitoring Division; and Collection Programs Collection Service

Division B. Taxpayer Violations B.1 No OR/Si, Unlawful pursuit of business, Non-remittance of of PWD/Senior Citizen Discount, Withholding Tax by a Withhoiding Withholding Agent, Non-granting and Other Tax Evasion Activities by Agent, Non-refunding of Revenue District jurisdiction over the Withholding Agent Office having Entity / Individual / committing Tax Evasion Activity Regional Investigation Division; and Enforcement and Advocacy Service

a private individuat/entity Ill. Others (Not complaints) A. Commendation or where the person/s commended is/are Office Commended assigned Human Resource Development Service - if the National Office; or Administrative and Human the personnel being commended is assigned in Resource Management

Division.- if the personnel being commended is assigned in the Regionai Office or RDO.

B. Suggestion suggested concern jurisdiction over the Office having Regional Office/Service having jurisdiction over the concern C. Request for Assistance jurisdiction over the Office having

requested concern

D. Inquiry jurisdiction over the Office having

requested concern

2 if the official being complained is the head of the monitoring office, the

immediate superior shall be furnished with a copy of the concerns/complaints and shall serve"as"the monitoring office; 3 Revenue Officiai/Personnel who receives concerns/complaints through his/her

official BIR eMail account shall respond directly to the sender/complainant,

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upon receipt of the eMail, with the following message: "To facilitate the handling/resolution of your concern/complaint, we are providing you with the link to the BiR's Enhanced eComplaint System: www.bir.gov.ph/index.php/eservices/ecomplaint-home.html where you can directly lodge your concern/complaint to the concerned BIR office."

4.Handling of Anonymous Complaints

4.1 Anonymous complaint/denunciation with no contact information that

deemed closed. No succeeding action shall be taken; does not identify the office and/or personnei being complained shall be

4.2 Anonymous complaint/denunciation with verifiable leads shall be

forwarded to the concerned office; 4.3 All anonymous complaints/denunciations shall be recorded and inctuded

in the quarterly report to be submitted to the concerned monitoring offices and the Management Committee (MANCOM).

V .ROLES AND RESPONSIBILITIES &"REPORTING REQUIREMENTS

1. The PIED shall perform the following:

1.3 Process anonymous compiaint/denunciation foilowing the policies specified in 1.2 Conduct initial evaluation of the concern/compiaint to determine the 1.1 Acknowledge the concern/complaint within the same day upon receipt or the V.4 of this Order next business day in case received by the Bureau on a weekend or holiday: specific office and/or personnel being complained. sufficiency of the given information. If necessary, request from the complainant to provide additional information such as but not limited to the

1.6 Record the concern/complaint in the PIED database of complaints/concerns; 1.7 Monitor the submission and process the reports on actions taken submitted by 1.8 Prepare 1.4 Categorize the concern/complaint based on the guidelines specified in V.1 of 1.5 Forward the concern/complaint to the concerned Office for appropriate action the concerned Office; this Order; (copy furnished the concerned Monitoring Office): Quarterly : Status Report/Actions Taken or Citizen's

1.9 Prepare the: i) Quarterly Status Report on Citizen's Concerns/Complaints; and the format in Annex C and Annex D, respectively, and provide copies of the Concerns/Complaints using the format in Annex B and provide copies of the same to the Monitoring Office; and ii) Quarteriy Status Report on Commendations, Inquiries, Requests for Assistance and Suggestions received by.the Bureau from various channeis using same to the MANCOM.

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2. The Concerned Offices shall perform the following:

2.1 Provide a designated eMail (preferably generic office eMail account) for

citizen's concern/complaints: 2.2 Assign a responsible focal person and alternate focal person, in case of

absence or unavailability of the former, who shall ensure prompt and timely acknowledgment of receipt of concerns/complaints, and the performance of corresponding actions/resolution; 2.3 Acknowledge the concern/complaint within the same day upon receipt or the

next business day in case it was received on a weekend or holiday by the focal person/alternate focal person; 2.4 Check the completeness of the concern/complaint based on pertinent

existing regulations; 2.5 Perform a concrete and specific action on the concern/complaint; 2.6 Respond directly to the citizen/complainant within the prescribed processing

of the concern/complaint; period (24 hours for ARTA and 72 hours for 8888, CCB, PCC, etc.) from receipt

2.7 Submit a copy of the response and supporting documents/s, if any, to the

respective external complaint channels, copy furnished PIED as follows: Particular eMail Addresses of External PIED eMail Addresses

Complaint Channei ARTA complaints@arta.gov.ph tied arta@bir.gov.ph CCB email@contactcenterngbayan.gov.ph

hotline8888.complaints@bir.gov.ph PCC pcc@malacanang.goy.ph 8888 complaints@8888.gov.ph bir@8888.gov.ph BIR no-or-complaint@bir.gov.ph eComplaint

2.8 Submit Progress Report on Citizen's Concerns/Complaints Received not later

than the 15th day of each month to respective Regional Director (for focal persons in regional and district offices) or Assistant Commissioner (for focal persons in National Office), copy furnished the PIED, following the format in Annex A; and 2.9 Ensure timeliness of actions taken (as documented by the reports submitted)

which will form part of the Key Performance Indicators of the focal person.

3. The Monitoring Offices shall perform the following:

3.1 Evaluate the Quarterly Progress Report/Action taken on

concerns/complaints; and 3.2 Identify the problem and, if necessary, perform appropriate action (i.e.

investigation, disciplinary action, policy formulation, etc.) to resolve/avoid

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the recurrence of the same problem. Any action taken shall be communicated to the PlED as soon as possible using format in Annex E for documentation purposes.

Vi. REPEALING CLAUSE:

The provisions of RM0 22-2020, which are inconsistent herewith, are hereby repealed, amended or modified accordingly.

Vi. EFFECTIVITY:

This order shall take effect immediately.

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CAESAR R. DULAY Commissioner of Internal Revenue 046609

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