RMO No. 28-2022 — Prescribes the BIR’s Enhanced Program on Awards and Incentives for Service Excellence (Enhanced PRAISE) Digest | Full Text | Annex A

BUREAU OF INTERNIAL REVENUE Ii! ]lnJ\ll,l VTii'iN zlJcI-rr-\i aII TT '".J REPUBLIC OF THE PHILIPPINES ,Hlli tu) i 4AY'24 DEPARTMENT OF FINANCE [\,1' ;LM \:g ):-:1)_ "',, R ECC RDS MGT. DrvrsroN BUREAU OF INTERNAL REVENUE February 22,zoz2 REVENUE MEMoRANDUM oRDER No. /8'2,02?,. To All Revenue Officials and Employees Subject: BIR,S ENI-IANCED PROGRAM ON AWARDS AND INCENTIVEs FOR SERVICE EXCELLENCE (ENHANCED PRATSE) I. BACKGROUND ln 2oo4, the Civil Service Commission (CSC) approved the BIR Program on Awards and lncentives for Service Excellence (BlR PRAISE), established through Revenue Memorandum Order (RMO) No. z8-zoo4 pursuant to CSC Resolution No. ororrz dated January ro, zoor. Since then, there had been new awards and incentives introduced and implemented, which required the updating of the policy, Furthermore, the issuance of CSC Memorandum Circular (MC) No. 3, s. zotz, Subject: Program to lnstitutionalize Meritocracy and Excellence in Human Resource Management (PRIME-HRM) reinforces the importance of rewards and recognition in the human resource processes. The BIR Enhanced Program on Awards and lncentives for Service Excellence (BlR ENHANCED PRAISE) is being issued to rationalize our system of giving rewards, recognition and incentives and with the objective to strengthen its focus towards increasing productivity through the upliftment of the morale of Bureau personnel. II. OBJECTIVES A. General To encourage, recognize and reward employees, individually and in groups, for their suggestions, innovative ldeas, superior accomplishments, heroic deeds, exemplary behavior, extraordinary acts or services in the public interest and other personal efforts which contribute to the efficiency, effectiveness and improvement in the operations of the BIR which lead to organizational productivity. B. Specific t. to identify outstanding accomplishments, best practices of employees on a continuing basis; 2. to recognize and reward accomplishments and innovations of employees periodically or as the need arises; 3. to provide incentives and interventions to motivate employees who have contributed ideas, suggestions, inventions, discoveries, superior accomplishrnents and other personal efforts. w I I

ilt. PollctEs A- The System shall now be called BIR Enhanced Program an Awards and lncentives for Sewice Excellence (BlR Enhonced PRAISE) which shall cover all BtR carer .. and non-career employees. lt shall adhere to the principle of promoting rewards and recognition based on performance, innovative ideas and exemplary behavior. The Enhanced PRAISE is designed to encourage, recognize and reward deserving employees of the Bureau for their exemplary behavior and accomplishment in the performance of duty, in the delivery of public service and in the attainment of organizational objectives. B. The BIR Enhanced PMISE shall adhere to the "Equal Opportunity Principle" (EOP) of providing incentives and awards based on performance, innovative ideas and exemplary behavior, and shall not discriminate based on gender identity, sexual orientation, disabilities, religion and/or indigenous group membership in the implementation of its rewards and incentive program. C. The BIR Enhanced PMISE shall provide both monetary and non-monetary awards and incentives to recognize, acknowledge and reward productive, creative, innovative and ethical behavior of employees through formal and informal mode. For this purpose, the grant of non-monetary awards shall be encouraged. Except for agency awards and incentives authorized under existing guidelines, monetary awards may be granted only when the suggestions, inventions, superior accomplishments and other personal efforts resutt in monetary savings which shall not exceed zaid of the savings generated. D. The Annual Enhanced PRAISE Report shall be submitted by the Bureau to the CSC-NCR on or before the 3os day of January to enable the employees to qualify for nomination to the CSC sponsored national awards. E. The BIR Enhanced PMISE shall be institutionalized through the creation of PRAISE Committees on the following levels: Executive Enhanced PRAISE Committee, Service Enhanced PRAISE Committees and Regionat Enhanced PRAISE Committees. F. The Executive Enhanced PRAISE Committee shall recommend or nominate deserving BIR employees to National Awards such as Presidential Lingkod Bayan Award, outstanding public official/Employee or Dangal ng Bayan Awaid, pAcASA Award, or to any other external award giving bodies. G- lssues relative to awards and incentives shatt be brought before the resPective Service/Regional Enhanced PRAISE Committee which shill address the same within fifteen (r5) days from the date of receipt thereof. Otherwise, elevate to the Executive Enhanced PRAISE Committee for resotution within r5 days from date of receipt.

ill;REAU AFlVir OF INTIR^rAL ilf! IV. ENHANCED PRAISE COMMITTEE [].4ffi A. The C-ommittees shall becomposed of the following: RECORDS MGT. DI' t. Executive pMtSE Committee chairperson: Deputy Commissioner for Resource Management croup (DclR-RMc) Deputy commissioner for tnformation sysiems croup (birR{SG) or Members: authorized representative Alternate Chief of Staff, ODCTR-ISC Deputy Commissionerfor Legal Group (DCIR_LG) or authorized representative Alternate: Chief of Staff, ODCTR-LC Deputy Commissioner for Operations Group (DClR06) or authorized representative Alternate: Chief of Staff, OD{!R-O6 Assistant Commissioner, Human Resource Development Service (ACIR-HRDS) Altemate: Head Revenue Executive Assistant, HRDS (HREA-HRDS) Assistant Commissioner, Planning and Management Service (eOa-euS) Altemate: Head Revenue Executiye Assistan! pMS (HREA-PMS) Assistant Commissioner, Finance Service (ACIR_FS) Altemate: Head Reyenue Executive Assistant, (HREA-FS) Representative from the office of the commissioner (ocrR) Two (z) representatives from the career rank-and-file employees, who shall serve for a period of two years and chosen through a General Election, in the absence of an accredited union or designated by the registered union (one from the first level and one frorn the second level). They shall attend and participate in the deliberations set by the Executive PRAISE Committee. Alternate: candidate from each level who garnered the second highest number of votes in the General Election or in the presence of a registered union, the said union shall be respansibie in the delegation of authority to alternate representativels in case of absence of the career rank-and-file representativels in carryingout the stated responsibilities to the PRATSE Committee The personner of the Division shalr serve as the secretariat. z. Service Enhanced pRAtSE Committee (National Office) Chairperson : Assistant Cornmissioner of the Service Members Alternate: Head Revenue Executive Assistant of the service : Division Chiefs (under the Service) Alternate: Assis[ant Division chiefs (underthe senvice) Two (z) representatives from the career rank-and-file employees of the Region concerned, who shail serve for a period of two years and chosen through a General Election, in the absence of an accredited union or designated by the registered union (one from the first level and one from the second level). They shall attend and participate in the deliberations set by the National pRAtSE Cornmirtee.

Alternate: Candidate from each level who garnered the second highest number of votes in the General Election or in the presence of, a registered wnian, the said union shell be responsible in the delegation of authority to alternate representative/s in case of absence of the career rank-and-file representativels in carrying out the stated responsibilities to the PRATSE Committee The designated staff under the service concemed shall serve as the Secretariat. For PMS, HRDS & FS where the Assistant Commissioners of the service are part of the Executive Enhonced PRAISE Committee, the Head Revenue Executive Assistdnts (HREAs) of the corresponding services shall serve as the Choirperson of the Service Enhanced aRAISE Committee. The Affice of the Cornmissfoner, the Officu of the Deputy Cornnnissioners and the Performance Evaluation Division shall be directly under the Executive PRAISE Committee. 3. Regional Enhanced PRAISE Committee (Regional Office) Chairperson : Regional Director Members : Chief Legal Division Alternate: Assistant Division Chief, Legal Division Chief, Finance Division Alternate: Assistant Division Chief, Finance Division chief, Administrative & Human Resource Management Division (AHRMD) Alternate: Assistant Division Chief, AIIRMD Planning officer assigned under the office of the Regional Director Two (z) representatives from the career rank-and-file emproyees of the Region concerned, who shall serve for a period of two years and chosen through a General Election, in the absence of an accredited union or designated by the registered union (one from the first level and one from the second level). They shall attend and participate in the deliberations set by the Regional PRAISE Committee. Alternate: Candidate from each level who garnered the second highest number of votes in the General Election or in the presence of a registered union, the scid unian shall be responsible in the delegation of outhority to alternate representativels in case of absence of the career rank-and-file representativefs in carrying out the stated responsibilities to the PBA,SE Committee The Human Resource Management section of the AHRMD shall serve as the Secretariat.

Bt;ifEAU (;r lr..'l"- .i1, 11r'-'irEi.iljE iii;)irIi:,:, ^. '[]i ,iAY 2C ii: llf B. ROLES AND RESPONSIBILITIES .r,rl=1t6'rnn', ,L:N) RECORDS MGT. DIVI.SiON t. Executive Enhanced PRAISE Committee (a) The Executive Enhanced PRAISE Committee shall be responsible for the development, implementation, monitoring and evaluation of the awards and incentives system of the Bureaul (b) Evaluate and approve the nominees from the Service and Regional levels and offices under their jurisdiction; (c) Formulate the text of the citations in the plaques of recognition; (d) Formulate, adopt and amend internal rules, policies and procedures to govern the conduct of its activities which shall include the guidelines in evaluating the nominees and the mechanism for recognizing the awardees; (e) Determine the specific form/s of awards and incentives to be granted to the employee; (f) Prepare plans, identify resources and propose budget for the system on an annual basis; (g) Submit an annual report on the awards and incentives system to the CSC on or before the 3oth day of January for nomination to the CSC awards; (h) Address issues relative to awards and incentives within fifteen (r5) days from the date of submission, (i) Adopt its own internal rules, procedures, and strategies in carrying out the above responsibilities including schedule of meetings and deliberations and delegation of authority to alternate representatives in case of absence of its members. z. Service/ Regional Enhanced PRAISE Committee (a) ServicelRegional Enhanced PRAISE Committee shal! ensure tfiat proCuctivity, innovative ideas, suggestions and exemplary behavior can be identified, considered, managed and implemented on a continuing basis to cover employees at all levels; (b) Establish a system of incentives and awards to recognize and motivate employees for their performance and conduc! (c) Monitor implementation of approved suggestions and ideas through feedback and reports; (d) Document best practices, innovative ideas and success stories which will serve as promotional rnaterials to sr.rstain interest and enthusiasm; (e) Address issues relative to awards and incentives within fifteen (t5) days from the date of submission. (f) Adopt its own intemat rules, procedures, and strategies in carrying out the above responsibilities including schedule of meetings and deliberations and delegation of authority to altemate representatives in case of absence of its rnembers.

BtiREi\U lrilH V. TYPES OF AWARDS Il,h: A. EXTERHAI- - NATIONALAIIVARDS RECO The BIR shall participate in the search for deserving employees who may be included in the screening of candidates for national awards given by other government agencies, private entities, NGOs and other award giving bodies. Awardees from the BIR/Agency Leyet Awards may be nominated to the National Awards as well as provide monetary and non-monetary incentives, as applicable and in compliance to existing internal guidelines of the Bureau, to awardees of its equivalent in the Agency such as: 1. Presidential Lingkod Bayan (Pm) Award - conferred on an individual or group of individuals for exceptional or extraordinary contributions resutting from an idea or performance that had nationwide impact on public interest, security and patrimony. The contribution may be a suggestion, innovation, invention or superior accomplishment. 2. Civil Service Comnrksion Pagasa Award - conferred on an individual or group of individuals for outstanding contribution/s resulting from an idea or performance that directly benefit more than one department of the govemment. 3- Outstanding Public Officials and Employees or the Dangal ng Bayan Award - conferred to an individualfor performance of an extraordinary act or public service and consistent demonstration of exernplary ethical behavior on t*re basis of hislher observance of the eight norms of behavior provided under Republic Act No. 67t3 or the Code of Conduct and Ethical Standards for public Officials and Employees. 4' Other Awards - given by other government agencies, private institutions or NCOs to an individual or team for contributions of an idea or performance that directly benefited the government. B. INTERNAL. AGENCY AWARDS Each of the agency level award is governed by specific guidelines of implementation. The specific guidelines for each type of award and incentive include the areas ofcoverage, selection criteria, forrn of awand, and frequency anrd date of awarding. Agency awards are given by the BIR to deserving employees, which consists of the following: a. BIR's Best Employee for Service Excellence and Public Trust (BlR's BEST) for Exemptary Performance and Exemplary Ethical Behavior as prescribed under RMO norg - an award given to an official or ernployee for consistent dennonstration of superior accomplishment and delivery of service in the completion of tasks assigned and its impact to public interest. lt was established to recognize the contributions of the men and women of the revenue service in the performance of their duties and responsibilities, commitment to public service and adherence to the Code of Conduct for public officials and employees. b. Search fcr Outstanding Revenue Office Award (Search for ORO) - Cranted to top delivery units (Service / Revenue Region) on the basis of meeting the office's performance targets/ work and financial plan, notable accomplishments and other pre-determined criteria, in account with the BIR's prevailing personnel development programs intended to motivate all officials and employees and to give due recognition to the different delivery units' effort to achieve a model of BIR office decorum.

The following awards may be given by the office and confirmed by the respective Service! Rqional Enhsnced PMJSE Committees. c. Gantimpala Agad Award - given to employees commended by taxpayers for their courtesy, promptness, efficiency and dedication to duty. The commendation should be put in writing for purposes of documentation and validation. d. rUodel Employee Award * an award encouraged to be granted by offices to individuals who excelled among peers in a functional group, position or profession. Through criteria set by the office, an awardee who have rendered at least a Very Satisfactory (VS) performance in the last two semesters prior the grant, may be granted a cash award of not less than the amount provided under relevant existing laws plus a certificate of recognition or other forms of incentives as the Enhanced PRAISE Committee may decide, e.9., Best Division Chief, Best Secretary, Best Legal Officer, Best Driver, Best Utitity Worker, Best Employee, and other sir.nilar awards. e. BIR's The outstanding Performing [foP] Revenuers - conferred on officials and employees who exceeded their collection goals/targets or other pre-determined criteria. List of BIR's TOP Revenuers shall have been duly validated and signed by the respective Service lRegional Enhanced PRAISE Comrnittee before recognition. This may be given on a monthly basis, wherein awardees shall receive plaqueslcertificate of recognition to be given during a sirnple awarding ceremonyr after the weekty flag raising ce!-emony or during the Service/ Regional Staff Meeting. This may include Top RDOs, Top Group Supervisors, Top Revenue Examiners, Top Revenue Collection Officers among others. t. Cost Economy Measure Award - granted to an employee or team whose contributions such as ideas, suggestions, inventions, discoveries or performance of functions result in savings in terrns of man houns and cost or otherwise benefit the agency and govemment as a whole- The monetary incentive shall not exceed zo% of the savings generated from the contribution. 66' Service Award - is given to a retiree in all occupational levels and groups under optional or compulsory retirement schemes provided that the employee is not imposed a penalty or suspension during the period of the grant, held during a fitting ceremony on or before the date of their retirement. Other forms of awards may include the giving of tokens such as wristwatch, ring, etc- commensurate to the number of years of service in the Bureau. h. Other Awards which the BIR Enhanced PRAISE Committee may determine / recommend to be given to deserving officials I employees, .g, Perfect Attendance Award, personnel Development Award, Acadernic Excellence Award and such other Achievers Award subject for approval of the Commissioner of lnternat R.evenue. VI. TYPES OF INCENTIVES The BIR Enhanced PRAISE Co:nmittee shal! continuously search, screen and reward deserving employees to motivate them to improve the quality of their performance and instill excellence in public service. The following incentives shall be received by employees who are entitled, in compliance to existing issuances, memoranda, and guidelines: BN R EAll otr iN TE il,fi L R f vr- r,r u r rn ll) I ,;;';,;.'. tpillN ,, , ,. i A',li ,',! i; i t-, it ii .j.r, t,l..j i. !.jtV i :, lOf,i

1. Loyalty lncentive - granted to qualified officials and employees who has rendered ten (ro) years of continuous and satisfactory service ln government. The recipient shall be entitled to a cash gift which shal[ not be less i:han Php5oo.oo but not rnone than Phpr,ooo.oo for every year of service and succeeding cash gifts shall be given every five years thereafter pursuant to CSC Memorandum Circular No. 6, s. 2oo2 dated February 2612ooz. Other loyalty memorabilial souvenir rnay be given subject to the approval of the Executive Enhanced PRAISE Cornmittee. 2. Step lncrement Due to Length of Service - granted to qualified personnel for every three (3) years of continuous satisfactory service in the same position, as prescribed under CSC-DBM Joint Circular No. trs.zotz dated September 3, 2ol2. 3. Step lncrement Due to Meritorious Performance - granted to qualified personnel due to Meritorious Performance pursuant to CSC-DBM Joint Circular No. t, s. 2ot2 dated September rrzcnz- A limited to five percent (52) of all incumbent officials and employees in the agency may be granted Two (z) Step lncrements for attaining two (z) 'Outstanding' ratings during the two (z) rating periods within a calendar year while One (t) Step lncrement may be granted to a qualified official or employee who has attained one (t) rating of 'Outstanding' and one (r) rating of 'Very Satisfactory', or two (z) ratings of 'Very Satisfactory' during the two (2) rating periods witJrin the calendar year. 4. Performance Based-Bonus (PBB) - granted to qualified officials and employees, pursuant to Executive Order No.8o s. 2ot2. lt is a top-up bonus, which shall be given to personnel of bureaus or delivery units in accorciance with their contribution to the accomplishment of their Depariment's overall targets and commitments. Productivity Enhancement lncentive (PEI) - granted to qualified officials and employees in the amount of P5,ooo.oo, and slrall continually be granted across-the-board, in accordance with the guidelines to be issued by DBM pursuant to DBM Budget Circular No. rotT-4 dated December o4rzot7. Career and Self-Development lncentive - granted to revenue personnel who have attended further educational advancement through the foreign scholarship programs offered to the Bureau provided that the awardee have rendered at least a Very Satisfactory (VS) perforrnance in the last two semesters prior the grant. A plaque of recognition is given to the awardee during the Bureau's anniversary celebration. This is granted as a recognition when the scholarship grantees eam honors in their studies. The Training Management Division (fmO) shall report to the Executive Enhanced PRAISE Committee the awardees entitled to this incentive after the scholarship grantees submit pertinent reports relative to the foreign/local schiolarship program. 7. Other lncentives - these are other incentives which the BIR Executive Enhanced PRATSE Committee may recommend on the basis cf special achievements, innovative approaches to assignments, exemplary service to the public and recognition by an outside group of a particular achievernent under existing policies and guidelines for approval of the Commissioner of lnternal Revenue.

VII. FORMS OFAWARDS AND INCENTIVES 1. Compensatory Time0ff (CTO) - granted to officials and employees who harre worked beyond his/her regular office hours on a proiect without overtime pay provided there is an authority to render overtime. CTO refers to the numbers of hours or days an employee is excused from reporting for work with full pay and benefits in accordance with CSC-DBM Joint Circular Noz S.2oo4 (Non-Monetary Remuneration for Overtime Services Rendered). lt is a non-monetary benefit provided to an employee in lieu of overtime pay subiect for approval of Heads of Offices and in cornpliance with existing policies on Compensatory Time-Off (CTO). 2. Personal Growth Opportunities - incentives which may be in the form of seminars/trainings, books, journals, tapes and other learning opportunities. Another form is providing local scholarship opportunities to deserving employees based on tl-r-e qualifications specified in Revenue Memorandum Order (RMO) No. ,Z-2oo3 dated September 23rzoo3. 3. Trophies, Plaques and Certificates - other forms of award granted as a recognition to deserving employees who have demonstrated exemplary performance. (Plaques and certificates rnust have the BIR Logo on the upper left side corner and should only bear the signature of the Exectrtive Enhanced PRAISE Cornmittee Chairperson for National Awards or awards national in scope and Service/Regional Enhanced PRAISE Committee Chairperson for Service/Regional Awards. 4. Monetary lncentives - granted to an individual or group of individuals in accordance with the guidelines stipulated in the financial and budget plans of the Bureau. 5. Other lncentives - which the agency's BIR Enhanced PRAISE Committee may recommend in the form of merchandise, recognition posted in the Wall of Fame, feature in agency publication and other incentives for approval of the Commissioner of lnternal Revenue. VIII. FUNDING The cost of implementing this Program shall be sourced from appropriations provided for the purpose. Where no funds are appropriated, it shall be sourced strictly from savings from released allotment, provided that all authorized mandatory expenses shall have been paid first. The agency shall allocate at least 5% of the Human Resource Development (HRD) Funds for the BIR Enhanced PRAISE incorporated in the Bureaus'Annual Work and Financial Plan and Budget. rx. REPORTORTAL REqUTREMENT The head of office shall submit in hard and soft copy, a Monthly Report on Enhanced PRAISE (ANNEX A) on or before the roth of the following month to their respective ServiceiRegional Enhanced PRAISE Committee. lt shall include write-ups, attendance, special orders, pictures and other forms of documentation. lt shall be consolidated by their respective Secretariat for submission to the Executive Enhanced PRAISE Committee Attention: Chief, Personnel Division/Performance Evaluation and Management Section (PEMS). The Annual Enhanced PRAISE Report shall be subrnitted by the National OfficelRegional Offices to their respective CSC Fietd Offices before the 3oth of January of the followingyear.

X. REPEALING CLAUSE AII other issuances and/or portions thereof inconsistent herewith are hereby repealed and amended accordingly. XI. EFFECTIVITY The BIR Enhanced PRAISE shall become effective only upon the approval of the CSC Regional Office concemed and its subsequent amendments shall likewise be subrnitted to the CSC Regional Office for approval. XII. COMMITMENT I hereby commit to implement and abide by the provisions of the BIR Enhanced PRAISE which shall be the basis for the grant of awards and incentives including Productivity lncentive Bonus. The Annual Enhanced PRAISE Report shall be submitted to the CSC Regional Office concerned on or before the thirtieth (3oth) day of January to enable our employees to qualifu for the nomination to the CSC-sponsored national awards. J/wL9qqV CAESAR R. DUIAY Cornmissioner of Internal Revenue 0 50 E X + Date APP YED CSC Action: ";; AU Or li,rTEr,rirr i'-"-'- -\\\Tl : 'lrrlt: lll I i [i )l ,,,^, ,r4 :,J ii }r- t\; 1,,1i?-$, P-tlv.ra IU ',' ,'rt t!L C0i:JS tuiljI. Dr\rrSjON l0