RMC No. 4-2022 — Clarifies specific provisions in RMO No. 23-2021 regarding guidelines and procedures on Digital/Online Learning in the BIR Digest | Full Text

REPUBLIC OF THE PHILIIIPINE.S fa DEPARTMENT OF FINA}-ICE iil BUREAU OF INTERhIAL RH'IrENUE to N. ff December 9,20?,.1 M REYENUE MEMORANDUM CTRCULAR NO- SUBJECT Clarification on Specific Provislons in RMO No. 23-2021 Re: Guidelines and TO Prncedures on Digitali Online lrarning in the Bureau erf Internal Revenue AII Internal Revenue Oflicials and Ernployee$ Concerned This Circular is hereby issued to clarify certain provisions of Revenue Memorandum Order (RMO) No. 2i-2021 regarding the Guidelines and Procedures on Digital/ Online Learning in the Bureau of Intemal Revenue. Particularly, Sections VL 5 (c) (viii) and VI. I (a)' as quoted: "VI" 5.c. viii. Retake the wbale coarse, upan receipt at memorondum fram TDD, if they did not ohtain the rertruired over-all passing grade of sevenh" five pereent {75%) and abave: xsl I{ii8.n Parricipont'\ who did nat camqtlste the caurse or did not obtilin an orsr'all passing gratl* af seventy-five psrcent and sbove t?7594) shall retake the x,hylg clurse. " The above-stated provisions shall be in effect for all trainings except for the General Course for Revenue Officers. For those who did not obtain an over-all grade ofseventy-five prcent and above (r757o), the following rules shall bc applied: A) Participants who did not obtain a passing grade of seventy-five percent (75olo) separately in three (3) sessions/ topics nr less shall retake only the s*isiorls where they failed. B) Participants who did not obtain a passing grade of seventy-five percent (75%) separately in more than three (3) sessionV topics shall retake the whole Course. All internat revenue officers and employees cr:ncerned are hereby enjoined to give this Circular as wide puhlicity as possible. The provisions of this Circular shall take effect immediately. ffi* CAESAR R. DI-}[,AY Cornmissioner of Intemal Reventle I"- 048 6 S 0 P-3