revenue_memorandum_order RMO No. 20-2017RMO No. 20-2017 2017-09-14

RMO No. 20-2017 — Amends RMO No. 82-2010 on the criteria and procedures for attrition of officials and employees of the BIR under RA No. 9335 (Attrition Act of 2005) and its implementing rules and regulations Digest | Full Text | Annex A

RE,PLJ BLIC OF TI-] E PI_II I-I PPIN E,S BTiRE/^U OF ITITEBNAL RE-{EIILiE DEPAi{T'MENT OI. FIN ANC i- 3:,54 , RECORI}S MGT. PU.IW1,4SIS-N BTIIEAI] OF INTIiRNAI, RE,VENTI[, lr Ia SEP ?fr17 August 1"L, 2017 RECE rtfftr SUBJECT: REVENUE MEMORANDUM ORDER NO. AC- eOlT TO Amending RMO 82-2010 on the Criteria and Procedures for Attrition of Officials and Employees of the Bureau of lnternal Revenue Under Republic Act No.9335, or the "Attrition Act of 2005" and lts lmplementing Rules and Regulations All Revenue Officials and Employees Section l. Backgrou n d: Republic Act (RA) No. 9335, orthe "Attrition Act of 2005" took effect on February 1-1,2005. lts lmplementing Rules and Regulations (lRR) were promulgated on May 22,2006, and became effective on June 15, 2006. The above-stated law and its implementing rules and regulations mandated the setting of criteria and procedures for removing from the service Officials and Employees whose revenue collections fall short of the target by at least seven and a half percent (7.5%) and thus, Revenue Memorandum Order (RMO) No. 82-2010 was issued to reflect the set criteria and procedures. However, there are certain items of the said RMO that require amendment thus this Order is hereby issued to amend those items. Section ll. Amendments: 1. Item lll-6 shall be read as follows: "6, Notwithstanding assignment or reassignment, an Official or Employee shall remain to be subjectto attrition for as long as he has a collection target and directly performs audit, assessrnent or collection function. His/her total monthly goals for the position he/she occupied shall be compared with his/her total actual monthly collection, and this shall be used for the purpose of determining his/her performa nce h ereu n d er. Othe r releva nt foctors/key performa nce i ndicators (KPts) shall olso be considered by the Commissioner in the evaluation of the performance of officials/employees whose collections fall short of the target." 2. Item lV-2 is hereby amended to read as follows: "2. List of Personnel Subject to Attrition a. XXXXX tt'

b. The Assist'ant Cornrnissioner and Head Revenue Executive Assistants (HREAs) of Large Taxpayers Service (LTS), as well as the following personnel of Large Taxpayers Regular Audit Divisions 1-3 (LTRAD 1-3), Large Taxpayers Excise Audit Divisions 1-2 (LTEAD 1-2) and Large Taxpayers District Office (LTDO) Cebu and Davoo, Large Taxpayers Collection and Enforcement Division (LTCED) and Large Taxpayers Field Operation Divisions (LTFOD) shall likewise be subject to attrition: i.) Division Chief ii.) Assistant Division Chief iii.) Section Chief iv.) Group Supervisor v.) Revenue Officer, Assessment vi.) Revenue Officer, Excise (assigned in taxpayer's premises) vii.) Revenue Officer (Collection Seizure Agent, LTCED)" 3. ltem lV-4 shall be renumbered as lV-3; and lV-5 shall be lV-4. 4. ltem lV-3 (d), as renumbered above, shall be read asfollows: "3. Performance Evaluation XXXXX d. The following relevant factors shallolso be considered in evaluating the performance of Officials or Employees: XXXXX iv.) Other relevont operotional foctors/KPls (for Heads/Assistonts of Offices, pleose refer to ottoched Annex A; while seporate issuonce/s will be done for other ottritoble personnel)" Section lll. Repealing Clause: All existing revenue memorandum circulars, orders and other issuances inconsistent herewith are hereby repealed, modified or amended accordingly. Section lV, Effectivity: This Order shall take effect immediately. .,ffi^"\Ld*1 CAESAR R. DULAY Commissioner of lnternal Revenue 0 09 1 1 4

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