RMO No. 7-2026 — Adoption of Energy Efficiency and Conservation Measures Pursuant to Memorandum Circular No. 114 Dated March 6, 2026 of the Office of the President (OP), Malacañang Palace

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building MAR 0 9 2026 PILIPINAS BAGONG

REVENUE MEMORANDUM ORDER NO. 007-2026

SUBJECT ADOPTION OF ENERGY EFFICIENCY AND CONSERVATION MEASURES

2026 OF THE OFFICE OF THE PRESIDENT (OP),MALACANANG PALACE PURSUANT TO MEMORANDUM CIRCULAR (MC) NO. 114 DATED MARCH 6,

TO ALL REVENUE OFFICIALS, EMPLOYEES AND OTHERS CONCERNED

DATE MARCH 9, 2026

W BACKGROUND

Memorandum Circular (MC) No. 114 dated March 6, 2026 of the Office of the President (OP)

protocols. In compliance thereto, this Order is issued to prescribe the guidelines for the immediate implementation of energy efficiency and conservation measures in the Bureau of directs all government agencies and instrumentalities to strictly adopt energy conservation

Internal Revenue (BIR).

I COVERAGE

This Order shall apply to all officials and employees of the BIR and others concerned

III. POLICIES AND GUIDELINES

1. All employees on-site shall adopt a Four (4)-day Work Week Arrangement (FWWA) from 8:00am to 5:00pm, with a lunch break from 12:00pm to 1:00pm every Monday to Thursday, (RMO) No. 47-2022 dated November 7, 2022 on Flexible Work Arrangements (FWA), as well as other existing rules and guidelines for the adoption of FWA, except offices performing frontline services in the National Office, Revenue Regions, and Large Taxpayers Service (LTS). and Work from Home (WFH) arrangement every Friday, in accordance with Civil Service Commission (csc) rules and regulations and in addition to Revenue Memorandum Order

2 The Assistant Commissioner (ACIR) of the LTS, Regional Directors (RDs) and Revenue District

Officers (RDOs) shall ensure that all frontline services remain fully operational and adequately manned on all working days, including Fridays, notwithstanding the implementation of the

work schedules among personnel assigned to frontline functions, provided that sufficient personnel are physically present at all times to attend to taxpayer registration, filing, payment FWWA. In implementing the FWWA, concerned offices may adopt staggered or rotational

assistance, inguiries, and other essential services.

3. During tax filing periods and other peak taxpayer transaction periods, the ACIR of the LTS, RDs arrangements necessary to prevent understaffing in frontline offices. Where circumstances so require, the rotational or WFH arrangements for personnel performing frontline functions may and RDOs are hereby directed to determine and implement the appropriate staffing

BIR National Office Bldg., Senator Miriam Defensor-Santiago AvenueDimaAifMENT a1I0 DIVISION REVENLR

Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph MAR 0 9 2026

BY 9WADMINUNIT-1 TIME T.26pm

be suspended or adjusted to ensure the continuous, efficient, and uninterrupted delivery of taxpayer services.

For this purpose, the ACIR of the LTS, RDs and RDOs are likewise authorized to temporarily augment frontline personnel by assigning or deploying personnel from other offices or units, whenever necessary, in order to maintain adequate staffing levels and ensure the efficient delivery of taxpayer services.

4. Head of Offices shall ensure uninterrupted delivery of service, proper monitoring and

documentation, including verification of attendance, and the implementation of performance standards and monitoring mechanisms, in accordance with RMO No. 47-2022 and existing CSC Iaws, rules and regulations.

5. The adoption of the FWWA shall remain in effect until lifted or sooner revoked by the

circumstances warrant its modification or discontinuance. President. This arrangement shall serve as an interim measure, to be continued only until

6. Overtime services are highly discouraged except for critical services, such as maintenance of essential infrastructure and resources, including as electrical and IT systems and similar

operations.

7. All BIR transactions, conferences, meetings, trainings, seminars and similar engagements scheduled on Fridays are requested to be conducted online.

For the effective implementation of the abovementioned, Heads of Offices are hereby infrastructure to support this transition, and that no official travel shall authorized for events that can be effectively facilitated online. mandated to ensure that their respective offices are equipped with the necessary digital

8. The ACIR of the LTS, RDs, and RDOs shall encourage taxpayers to maximize the use of eServices.

such as EFPS, eBIRForms, eAFS, eSubmission, ORUS, and other available online services for the filing of returns, payment of taxes, and other transactions.

9. Official travel shall be limited to essential and indispensable functions. Travel shall be deemed tasks with other previously scheduled official activities. Travel undertaken without clear justification of urgency, operational necessity, or direct programmatic relevance shall likewise unnecessary when the objectives may be effectively accomplished through alternative be considered unnecessary. modalities, such as virtual meetings, electronic communications, or through consolidation of

10. To strengthen fleet-efficiency measures, all service vehicles shall reduce fuel consumption and the following: improve fuel-economy performance. The measures may include, but may not be limited to

oMiN h TE MAR 0 9 2026 Y RUREAY RFA NTERN b. Service vehicles will not be available on Fridays, except for extremely Trip consolidation, by combining official tasks and destinations to reduce the emergency cases only

S C Optimized route, through the use of shortest, least-congested travel paths number of vehicle deployments.

and coordinated scheduling to avoid peak-hour congestion.

(o: 20% REVEN BIR National Office Bidg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph

OM

d. Strict minimization of idling, requiring engines to be switched off during e. Adoption of the "full-tank method" for precise fuel monitoring and adhere waiting periods except when operationally necessary.

to rigid preventive vehicle maintenance

11. Minimize elevator operations by encouraging personnel to take the stairs when moving one floor up or one floor down.

12. Lighting and air-conditioning systems shall operate at a reduced capacity to support energy and switched off not later than 5:00pm. All offices shall maintain a standard thermostat setting where "No Noon Break" policy is implemented) and after 5:00pm from Monday to Thursday. of 24'c for air-conditioned spaces, activate sleep settings on all office equipment, and strictly turn off non-essential lights and electronic equipment during lunch breaks (except in offices efficiency initiatives. All air-conditioning units shall be switched on not earlier than 8:00am

13. Cooking or using of electric stoves, rice cookers, or any cooking appliances is not allowed, except in offices equipped with kitchens.

14. Pursuant to Republic Act No. 11285 and its implementing Rules and Regulations (IRR), the at gsd@bir.gov.ph for agency consolidation. submit a monthly report every 10th of the following month to the Chief of the GSD via email concerned offices shall assign an Energy Conservation Officer. For the National Office, the Chief of the General Service Division (GSD); for the Regional Offices, the Chief of the Administrative and Human Resource Management Division (AHRMD); and for the District Offices, the Chief of the Administrative Section in the District Offices, who shall ensure strict compliance with the reduction of energy to at least ten to twenty percent (10%-20%) and

. EFFECTIVITY

This Order shall take effect starting March 9, 2026

CHARLITO MARTIN R.MENDOZA Bureau OF internal reveni RECORDS MANAGEMENT I DVISION Commissioner of Internal Revenue

MAR 0 9 2026

9WADMIN UNT6:20OM NMNEO M

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676] Website:www.bir.gov.ph