RMO No. 25-2023 — Prescribes the policies, guidelines and procedures on the preparation and processing of payroll Digest | Full Text | Annex A | Annex L | Annex M | Annex Q | Annex S | Annex V | Annexes | TOA

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUreAU OF iNtERNAL ReVEnUe nNnt JUL 04 Z023. 0.604m

National Office Building Quezon City ReCordS MGt. DiVISION VG

June 15, 2023

Revenue memorandum order no. 25- 2023

TO All Internal Revenue Officials, Employees and Others Concerned

SUBJECT Policies, Guidelines and Procedures on the Preparation and Processing of Payroll

I. Background

regional offices. The preparation, consolidation of payroll and printing of payroll reports entail several manual (AD), Systems Development Division (SDD) and Data Warehousing & Systems Operations Division (DWSOD). BPS is Revenue Administrative Order No. 2-2014 dated August 7, 2014, to fulfll the transfer of payroll processing from AD to computation of benefits and deductions (e.g. taxes, GSIS contributions etc.) of employees both for national and PD interventions. Payroll- data are processed by different offices such as Personnel Division (PD), Accounting Division an in-house svstem developed and ma The existing BIR Payroil System (BPS) is a stand-alone system, for the processing of salaries and ned by the Information Systems Group (ISG). It was institutionalized through

processing of payroll to a more contemporary and progressive payroli. To align with the BiR's Digital Transformation Roadmap, there is a need.to replace the outmoded and obsolete

offices/employees can access the system and can generate the required reports. employees' benefits and automatic calculations of deductions. It is aiso designed fo support human resource management in the National and Regional Offices. The new system has full integration modules from which authorized accurate processing of payroll/payment of salaries, automate payroll report generation, maintain index of account for The new Nationwide BIR Pavrofl System (NBPS) is a cloud-based payrolI system that will ensure timely and

lI. oBJEctiVEs

This order is issued to:

1 2 3 Provide documentary reguirements necessary for the processing of payroil as well as Prescribe policies and guidelines in the efficient processing of payroll in the National Office and Regionat Offices using the new NBPS. Define roles and responsibilities of concerned employees/offices.

A Provide Job Aid (Annex A) for the payroll processing as guidance to payroll processors. adjustments of payrolt

I. POLICIES, GuIDELInES And PrOcedurES

1. The new NBPS has full integration modules which has the capability to accurately capture personnel information necessary for the processing of the payroll and generation of reports. It can generate the weekly incentives. NBPS has the following Modules: or semi-monthly General Office Payroll (GOP) for the Salaries, Personnel Economic Relief Altowance (PERA) Representation Allowance and Transportation Al!owance (RATA) including other monetary bonuses and Payro!! Personnel BUREAT OF INTERNAL REVENUE INTERNAL COMMUNICATIONS DIVISION G aTTTT

Reports Admin Approval jUUu1 JUL U4 2023 Y jUJU

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2 Encoding and updating of personnel information which includes adding, editing and viewing in the Personnel Module in the NBPS shall be the responsibility of the concerned sections of the PD for National Office and Division Chief/Assistant Division Chief of PD/AHRMD. Documents received after the cut-off date shall be Working day shall be considered as the new cut-off date. Administrative Human Resource Management Division (AHRMD) for Regional Offices. The'updates shall be based on the documentary requirements received by PD/AHRMD on or before the 12th day of the month. It shall be immediately encoded in the NBPS as recommended by concerned Section Chiefs for approval of the included in the succeeding GOP. If the 12th day of the month falls on a Saturday, Sunday or Holiday, the next

3. be the responsibility of the concerned section of the AD/ FD. The updates shall be done prior to the processing Updates on mandatory government deductions and other ioans authorized to be deducted by the BiR shall of the monthly GOP and must be supported with the following documents: b a. C Letter request from employees Billing from GSIS/PAG-IBIG Other billing deductions/loans

Authorized 3rd party (such as BIR MPC. BIRSALA, BiREA) shall submit signed hard and soft copy of

inclusion of 3rd party deductions for Regional Offices which are covered by a Memorandum of Agreement shall be properly endorsed by the Regional Director to the DCIR - RMG for approval by the CIR. For the Nationai Office, it shall be submitted to the DCIR --RMG, for approval of the CIR. Only authorized deductions provided under the General Appropriations Act shall be allowed. contribution/deduction for each employee for uploading/encoding to GOP by AD/FD respectively. Request for

working day shall be considered as the new cut-off date All documentary requirements received by AD/FD on or before the 18th day of the month shall be encoded/uploaded in the NBPS for approval of the Division Chiefl Assistant Division Chief as recommended by the concerned Section Chief of the AD/FD in the NBPS. Documents received after the cut-off date shali be included in the succeeding GOP. If the 18th day of the month falls on a Saturday, Sunday or Holiday, the next

4 Requests for Funding for Salaries, PERA and other monetary benefits shail be processed by Payroll Section- Personnel Division (PS-PD).

5 PD/AHRMD shall process the GOP for Salaries and PERA once a month. The PD/AHRMD shall generate the The GOP shall be submitted to Budget Division (BD)/FD with the following basic documentary requirements: GOP for Salaries and PERA for the National and Regional Offices respectively every 20th day of the month. a b. C. Obligation Request and Status (ORS) - Annex E Disbursement Voucher (DV) - Annex F Request for Funding - Annex G

d e. Summary of Deductions - Annex I Payroll Advice - Annex J. List of Cancellation - Annex H

Management Division (HRMS-AHRMD) and prepare ORS (for government share only) and process DV for the remittance of deductions/contributions from salaries of NO/RO employees to entities concerned on a cancellation from the PS-PD i Human Resource Management Section-Administrative Human Resource monthly basis (e.g. BIR, GSIS, PAG-(BIG, PHILHEALTH, etc.). The AD/FD shall generate alphalist of deductions/contributions and process based on the received

There shall be no manual adjustments of loans by AHRMD after generation of GOP.

Services Division (GSD)/ AHRMD forwards the ATM Payroll Register to the Land Bank of the Philippines (LBP) for individuai crediting to employees account. The ATM Payroll Register (Annex K) shall be submitted to AD/FD as attachment to the DV. The Genera)

6. +*: :t* b.- iNon-submission'of Daily. Time Records (DTR) - for two (2)'months Supplementa] Payroll shall be prepared by PS-PD/HRMS-AHRMD once a month for those employees cancelled in the GOP due to the following reasons: f j{'C a No more Vacation Leave (VL) credits - not less than five (5) days Leave of Absences Without Pay (LWOP)

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Non-submission of required clearances

1 Compensation and Benefits Section (CBS) /Information and Records Section (IRS) -PD/HRMS-AHRMD shall prepare a Letter of Cancellation/Suspension in the GOP (Annex L)/Call-up Memorandum addressed to the employee concerned informing .them of the reason of their exclusion/suspension in the GOP. The concerned employees shall be required to submit a written replylexplanation on the reason of their excessive absences/tardiness, non-submission of DTR and non-compliance to clearances within five (5) working days upon receipt of the said fetter. Documentation and preparation of the Supplemental Payroll shail commence only upon completion of the required documentary requirements (please refer to Section IV. Documentary Requirements of this Order) pursuant to existing COA Circular No. 2012-001 dated June 14, 2012/BIR prescribed guidelines.

After the 10th day of the month, CBS shall forward within two (2) working days the complete documents to Supplemental Payroll. PS. Upon receipt of the complete documents, PS shall process within five (5) working days the For National Office:

After the 10th day of the month, HRMS-AHRMD shall process within five (5) working days the Supplemental Payroll with complete attachments. D For Regional Offices.

The Supp!emental Payroll, ORS/DV/complete attachments shall be submitted to BD/FD for funding and processing. All documentary requirements specified herein received after the 1oth day shall be processed in the succeeding month.

If the employee concerned had already accumulated five (5) Vacation Leave credits, CBS-PD/HRMS- AHRMD shall prepare a Letter of Inclusion/Resumption in the General Office Payroll (Annex M).

in case of salary overpayment of employees included in the Supplemental Payroll, the PD/AHRMD shall compute the money value of overpayment, for validation by AD/FD.

8 suspension in compliance with Personnel Adjudication Division (PAD) Memorandum. Likewise, if the AHRMD shall prepare a Letter of Inclusion/Resumption in the General Office Payroll informing them of their Employees with Preventive Suspension Order shall be included in the next GOP after serving their preventive employee concerned had already submitted the required clearances with attachments, CBS/IRS-PD/HRMS- inclusion in the next GOP.

9 Payroll Registers for both the National and Regionat Offices shall be generated, downloaded and printed using the new NBPS: a b C. D Q Alphabeticat List of Employees - Annex R PERA Payroll Register - Annex O Payslips - Annex Q Salary Payroil Register - Annex N1/N2 Deduction List Register - Annex P

10. All Heads of Offices must ensure that all employees under their jurisdiction must have their official BlR Email the generated payslip. Address. Employees shall receive an email notification regarding the printing of their own individual payslip. computer of the designated and authorized Administrative Officer of the office or the Section Chief of the concerned employee using his/her own iog-in username and password, subject to the BiR's Data Privacy Guidelines. For authentication of the payslip (as attachment to Disbursement Vouchers/Loan Applications), it shall be the responsibility of the employee concerned and the Chief, PD/AHRMD to certify the correctness of In cases where there are no assigned desktop computers, email addresses can be installed/configured in the #

11. Based on the generated reports from the NBPS, GOP for other monetary benefits shall be prepared within five (5) working days by PS-PD/HRMS-AHRMD based on existing Department of Budget and Management (DBM) issuances/Memorandum of CIR and shall be submitted with ORS/DV/complete attachments to BD/FD pursuant to existing DBM/COA/BiR prescribed guidelines: b. C. d e. G Uniform and Clothing Allowance Mid-Year Bonus Year-End Bonus and Cash Gift Productivity Enhancement Incentive Performance-Based Bonus (

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h A Step Increments -- Length of Service/Meritorious Performance Anniversary Bonus Loyalty Pay Award Service Recognition Incentive Other Benefits

12. For employees entitled to Performance-Based Bonus (PBB) submitted by various offices to PD/AHRMD, the with complete attachments shall be submitted to BD/FD based on existing DBM issuances/approval of CIR. To ensure that the budget allotted per office is consistent with the submitted PBB List, the payment shall be claimed by the officials and employees concerned based on where their names were reported in the List of BlR Officials and Employees Entitled to Performance-Based Bonus. PBB Payroll Advice shall be prepared by PS/HRMS within five (5) working days upon receipt of the eligibility/entitlement from the Inter-Agency Task Force with complete attachments. The PBB Payroll Advice

13. Representation Allowance and Transportation Allowance (RATA) Payroll shall be prepared by PD/AHRMD on or before the 15th day of the folfowing month upon receipt of the following required documents: b. a C. DTR - with comp!ete entries Certificate of Actual Performance and Expenses incurred (Reimbursable) List of Official Vehicles

Pursuant to Department of Budget and Management (DBM) National Budget Circular No. 548 dated May 15, 2013, the authorized monthiy rates for RATA shali be prescribed under the pertinent provisions of the annual General Appropriations Act. The rationalized schedule on the grant of RATA is hereby prescribed as follows:

Number of Workdays of Actual Work Performance in a Month 17 and more 12 to 16 6 to 11 1 to 5 100% of the monthly RATA Actual RATA for a Month 25% of the monthly RATA 50% of the monthly RATA 75% of the monthly RATA

A Memorandum of Entitlement to RATA (Annex S) shall be prepared by PD/AHRMD for those Officials falling below the actual number of workdays performed in a month.

of late submission of the DTR, the RATA of the Official/s concerned shall be included and processed in the The DTR must be submitted on or before the 1oth day of the month following the period of entitlement. In case next month's payroll.

14. ORS and DV for the GOP shall be prepared by the PD/AHRMD. The signatories for the ORS and DV shall be the following:

ORS - Box A Box B Acir, Hrdsiard, rr Chief, BD/FD Chief, PD/AHRMD

DN Box C Box A Box D Acir, Fs/ard, rr Chief, PD/AHRMD SC, PS-PD/SC, HRMS-AHRMD Chief, AD/FD

15. Individual monetary claims through ORS/DV shall be prepared within five (5) working days upon receipt of complete docurrients by PS-PD/HRMS-AHRMD from the claimants/empioyees. The processing of claims shall be in accordance with existing DBM, COA, and BIR issuances. This may arise, among others, from the following circumstances: 2 Prolonged leave of absences with pay

D Last Salary/PERA, Bonuses, other monetary claims Back wages

Separated employees due to retirement, resignation, death and transfer to other government office shall be cancelled immediately (or before payroll lock date to avoid salary overpayment) in the GOP. Thereafter, ORS/DV shall be processed for the monetary claims once all the clearances and other separation documents (Annex T) are submitted to PS-PD/HRMS-AHRMD

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16.' Initial Salaries and PERA of new employees/transferred shall be processed individually through ORS/DV by PS-PD/HRMS-AHRMD within five (5) working days upon receipt of the original/certified true copy of the required documents (Annex A)

17. Individual monetary claims for employees who were cancelled in the GOP due to non-submission of BiR Regional/National/District Office Ciearance and Report for Duty in compliance to RTAO shall be prepared by PS-PD/HRMS-AHRMD within five (5) working days from receipt of the required documents (Annex C).

In accordance with RMO No. 40-2020, an official or employee who has been transferred to a new assignment shall not be allowed to receive his/her salaries unless he/she has complied with the required complete clearances. Likewise, other bonuses and incentives shall be held in abeyance pending the submission of the required clearances.

18. Year-End Request for Funding for Personnel Services from concerned offices/empioyees shall' be officially forwarded to the PD/AHRMD on or before November 15 of the current year with necessary attachments.

19. Request for funds from Regional Offices for issuance of Sub-Allotment Advice (SAA) shall be validated by PD within five (5) working days upon receipt of said request for funding from BD. (Annex U)

20. Application for BIR ID/E-Card from LBP shall be submitted by the employee concerned to PD/AHRMD for the preparation of the Indorsement Letter and Authority to Release. It must be supported with the following duly accomplished LBP E-Card Data Capture Form (Annex V) with 2x2 and 1x1 picture, white background:

For change in position title For lost BIR ID/E-Card For new employees For change of name Reason Certified true copy of Appointment Certified true copy of Appointment Affidavit of Loss PSA Copy of Birth Certificate/Marriage Contract/Judicial Declaration of Nullity of Marriage Attachment

After receipt of the indorsement letter and authority to release from the PD/AHRMD, the employee shall personally submit the necessary documents to the L.BP Branch. 21. For changes in personnel information for Government Service Insurance System (GSiS) using Agency Request Forms with original copies of supporting documents shall be scanned and transmitted by PD/AHRMD Remittance Advice (ARA) Forms, it shall be prepared within five (5) working days by PD/AHRMD upon receipt of accomplished GSIS ARA Request Form (Annex W) and supporting documents. Submitted GSIS ARA to GSiS thru its web-based facility. The forms and documents are as follows:

ARA Forms Description/Supporting Documents

A New emplovees/re-emploved/re-instated B Transferred employees C Salary Adjustments D E (Birth/Marriage/Death Certificate) Employees with changes/correction in their Personnel Data Employees with"LWOp and for""termination (Records of Leave Credits/Service Record)

22. Monthly GSIS Clarificatory Issues shall be forwarded by AD/FD to PD/AHRMD for the preparation of GSIS ARA to be submitted to GSIS thru email facility. 23. To avoid salary overpayment, the Head of Office shall make a Report on Separated Employees (Annex X) the names of separated employees in the applicable GOP. and immediately submit to PD/AHRMD. Furthermore, the Head of Office shall immediately report in writing to PD/AHRMD cases of death of employees. Upon receipt of the report, PD/AHRMD shall immediately cancel

24. All issues regarding the payroll processing/corrections to ORS & DV/ changes in the attachments, including cancellations, exclusions/inclusions to the payroll advice shall be done in writing and must be formally addressed to the Chief, PD/AHRMD for proper resolution.

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IV. ROLES AND RESPONSIBILItiES

1. The employee concerned shall:

a Submit to PD/AHRMD the required documents as specified in the checklist for documentary

requirements for new employees/transferred employees from other government office (Annex B/C):

b Submit to PD/AHRMD the required documents as specified in the checklist for documentary requirements for transferred employees in compliance to RTAO (Annex D):

C Submit requests for updating of their personnel information to PD/AHRMD:

d Submit Year-End Request for Funding for Personnel Services on or before December 1st of the current year with necessary attachments; and,

Print and generate his/her own payslips upon receipt of the email notification.

The Head of Office shall:

a. Ensure that the Summary Report of Attendance (SRA) and Daily Time Records (DTR) shall be submitted to the PD/AHRMD on or before the 10th working day of the foliowing month;

b. Submit the Report on Separated Employees (Annex X) to PD/AHRMD within two (2) working days upon receipt of the letter of intent -for retirement/resignation or transfer to other government office of the employee and immediately report in writing to PD/AHRMD cases of death of employees; and,

shall authorize the AO/Section Chief to print the individual paystips for employees without email address/desktop computer. Ensure that atl emplovees under : his/her jurisdiction must have their official BIR Email Address. He/she

3. The Sections under the Personnel Division shall perform the following procedures, roles and responsibilities in the processing of the General Office Payroll (GOP):

a. Manpower and Management Section (MMS) shall:

a.1. Issue Personnel Number (PERNR) for new employee and transferred employee from other government office within two (2) days from receipt of assumption of duty. For Regional Office BIR issued by PD/AHRMD as numerical identifier of an employee until separation from service. It is likewise a requirement by Land Bank of the Philippines (LBP) in the opening of payroll accounts as well as in the registration in the Biometrics System: employees, request issuance of PERNR via email to MMS attaching thereto the Appointment and Assumption to Duty. The PERNR is a serially issued number for every employee of the

a.2. Encode details of personnel actions of new, transferred from other government (after processing of initial salary) and promoted employees in the NBPS on or before the 12th day of the month with complete documentary reguirements:

a.3. Transmit personnel action documentation to IRS for creation/updating of 201 files after the end of the probationary period; and,

a.4. Transmit to PS the required attachments of new employees, salary differential for promoted employees.

b. Information and Records Section (IRS) shall:

b.1. Encode the transferred employees by virtue of RTAO/Memo of Designation in the NBPS on or before the 12th day of the month;

b.2. Prepare a Call-up Memorandum to the Office of the concerned employees; and,

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b.3. Receive from other sections of PD the personnel action documents for creation/updating of 201 files.

c.Compensation and Benefits Section (CBS) shall:

c.1. Update/batch upload the separated, suspended, employees with step increments and resume payment in the NBPS on or'before the 12th day of the month:

c.2. Prepare and submit a Report of Non-Submission/Late Submission of SRA to IID and issue a Memorandum of Cancellation of Salaries/PERA of the affected Office in the next GOP to PS;

c.3. Prepare a Letter of Cancellation and Letter of Inclusion to affected employees; and,

c.4. Transmit all personnel actions relative to separation/cases to IRS for creation/updating of 201 files.

d. Performance Evaluation and Management Section (PEMS) shall:

d.1. Submit the validated List of BIR Officials and Employees Entitled to Performance-Based Bonus (PBB) based on the guidelines issued by BIR with complete attachments to Payroll Section (PS);

d.2. Submit the previous year's 2nd semester Performance Ratings of BIR Officials and empioyees to Payroll Section (PS); and, entitled to Mid-Year Bonus on or before April 15 of the current year with complete attachments

d.3. Submit the current year's 1st semester Performance Ratings of BIR Officials and employees attachments to Payroll Section (PS). entitted to Productivity Enhancement Incentive (PEi) on or before October 15 with complete

e.Payroll Section (PS) shall:

e.1. Encode details of personnel actions on other requests in the NBPS on or before the 12th day of the month with complete documentary requirements; e.2. Upload salary tranches as prescribed by DBM Circulars; and. e.3. Receive from MMS the required attachments for processing of initial/subsequent salaries and other benefits of new employees, salary differential for promoted employees. 4.The PS-PD /HRMS-AHRMD shall:

a Receive request for changes/updates in the personnel information from concerned employees/sections:

b. Generate, downioad and print the GOP for the following:

b.2. Uniform and Clothing Allowance b.3. Mid-Year Bonus b.5. Productivity Enhancement Incentive b.1. Salaries/PERA b.4. Year-End Bonus and Cash Gift

b.7. Service Recognition Incentive b.6. Performance-Based Bonus

b.8. Anniversary Bonus

b.10. Step Increments -- Length of Service/Meritorious Performance b.9. Loyalty Pay Award

b.11. Rata

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E Process the GOP for Salary and PERA within five (5) working days upon receipt of the generated

soft copy of payroll from the Systems Development Division (SDD): c.1. Prepare and sign ORS and DV with the following attachments:

List of Cancellation Request for Funding Summary of Deductions Payroll Advice

c.2. Forward to HRDS/OARD for approval and signature of the ORS; c.3. Receive from HRDS/OARD the GOP with the signed ORS; and, c.4. Forward to BD/FD for funding. ATM Payroll Register (hard and soft copy)

D Prepare Payroll Advice, ORS, DV for RATA Payroll within four (4) working days upon receipt of complete documents from CBS and submit to HRDS/OARD for approvai and signature with the following attachments:

d.1 Daily Time Records

d.3 Summary of Availed Leave d.2 Request for Funding

d.4 Certificate of Actual Performance (for reimbursable RATA) d.5 AT'M Payroll Register (hard and soft copy)

e. Prepare Payroll Advice, ORS, DV for Supplemental Payroll within four (4) working days upon receipt of complete documentary requirements from CBS and submit to HRDS/OARD for approval and signature with the following attachments:

e. 1 Daily Time Records with complete entries

R e.3 Paysiip e.4 Request for Funding e.2 Application for Leave

e.7 ATM Payroll Register (hard and soft copy) e.5 Summary of Deductions e.6 Certificate of Non-Payment

Prepare ORS/DV with complete attachments for individual Claims and transmit to BD/FD within five F

(5) working days upon receipt of complete documentary requirements from concerned section/s of PD:

g. Prepare request for funding for the Regional Offices' Salaries, PERA and other monetary benefits and' transmit to BD/FD within five (5) working days upon receipt of complete documentary requirements;

h Submit the monthly List of Cancellation to the Office of the Deputy Commissioner for Resource Management Group, copy furnished the Internal Investigation Division and Regional Investigation Division;

Y Receive/Process/Sign application for BIR ID/E-card and forward to concerned employee for submission to Land Bank of the Phils. (LBP) Branch; and,

Submit GSIS ARA Request Forms to GSIS thru web-based facility and keep records of GSIS emait reply/notification for future reference.

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5.BD/ FD-Budget Section (FD-BS)

2 Receive ORS/DV/Payroll Advice with complete documentary requirements from PD/AHRMD;

b. Certify availability of allotment and obligation; and.

C. Forward ORS/DV/Payroll Advice with complete documentary requirements to AD (for National Office) within 1 day from receipt.

6. AD IFD

a. Generate monthly alphalist of deductions/contributions;

b. Process the list of deductions based on the received cancellation from the PS-PD / HRMS-AHRMD (e.g. B(R, GSIS, PAG-IBIG, PHiLHEALTH, etc.); and prepare ORS (for government share only) and process DV for the remittance of deductions/contributions from salaries of NO/RO employees to entities concerned on a monthly basis

C. Forward monthly GSIS Clarificatory Issues to PD/AHRMD for the preparation of GSIS ARA io be submitted to GStS thru email facility: d. Receive reguest for deduction from concerned employees/entities with complete documentary requirements and encode to LDSM/ODSM-BPS on or before the 18th day of the month;

Receive signed and soft copy of contribution/deduction from 3rd party (such as BIR MPC, BIRSALA. BIREA) for each emp(oyee for uploading/encoding to GOP; Receive ORS/DV/Payroll Advice/Register from BD/AHRMD;

g. Receive ATM Payroll Register from PD/AHRMD (hard and soft copy):

h. Pre-audit DV and supporting documents: If with audit observation, return DV with complete attachments to PD/AHRMD with corresponding Reference Slip;

Certify completeness of supporting documents and cash availabitity: Journalize and sign DV, Payroll Advice/Register and initial ATM Payroll;

k. Transmit ORS/DV/Payroll Advice/Register and ATM Payroll to FS/OARD for approval within 4 days after receipt from BD/AHRMD;

Receive approved DV and Payroll Advice/Register from FS/OARD; m. Prepare and certify correct List of Due and Demandable Accounts Payables -- Advice to Debit Account (LDDAP-ADA) upon receipt of approved DV and Payroll Advice from FS/OARD;

Forward signed LDDAP-ADA together with complete documentary requirements to FS/OARD for approval; and,

o. Provide PD/AHRMD with a copy of the approved DV, Payrol! Register and ATM Payroll Advice. 7.FS/Office of the Assistant Regionai Director (OARD)

a.Receive the signed DV/Payroll Advice/Register from AD/FD for approval; b.Approve DV/Payroll Advice/Register; c.Return the approved DV/Payroll Advice/Register to AD/FD; and, d. Approve and sign the LDDAP-ADA and forward to GSD/AHRMD

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a Receive and sign the LDDAP-ADA from FS/OARD:

b (SLiE) and Advice of Check issued and Cancelled (ACIC) to Administrative Service/GSS; and, Prepare, sign and transmit the Summary of LDDAP-ADAs Issued and Invalidated ADA Entries

C. Forward signed LDDAP-ADA, SLIIE, ACIC and ATM Payroll to LBP branch for individual crediting. 9. Administrative Service

a Receive SLIIE and ACIC from GSD; b.Approve and sign SLIIE and ACIC; and c.Transmit back the SLIIE and ACIC to GSD. 10. Human Resource Development Servicel Office of the Assistant Regional Director

a.Receive the GOP from PD/AHRMD; b.Sign the ORS; and. C.Return the GOP to the PD/AHRMD.

IV. DOCuMENTArY REQUIrEMEntS

For inclusion/adjustments in the NBPs, the required documents are as follows:

a. 10. Land Bank of the Philippines (LBP) Savings Account No. (BIR-ECARD) 11. PAG-IBiG No. 12. Philhealth No. For New Employees - Original or Certified True Copy: 3. Certification of Assumption to Duty (CSC Form No. 4) 4.Oath of Office (CSC Form No. 32) 5. Statement of Assets, Liabilities and Net Worth (SALN) 6. Daily Time Record (original copy) 7.Records of Leave Credits (RLC) 1. Personal Data Sheet (PDS) (CSC Form No. 212) 2. Appointment (CSC Form No. 33A/33B) 9.BIR Form No. 1902 (for new registrants) 8. BIR Form No. 2316/1905 (with previous employer for the year)

New employees shall be assigned a Personnel Number (PERNR). NOTE: Refer to checklist for new employees (Annex B)

b.For Transferred Employee from other Government Office - Original or Certified True Copy: 2. Appointment (CSC Form No. 33A/33B) 3. Certification of Assumption to Duty (CSC Form No. 4) 1. Personal Data Sheet (PDS) (CSC Form No. 212) 4. Oath of Office (CSC Form No. 32)

10. 11. 12 6. Daily Time Record (original copy) 7. BIR Form No. 2316/1905 (with previous employer for the year) 8.Land Bank of the Phitippines (LBP) Savings Account No. (BIR-ECARD) 5. Statement of Assets, Liabilities and Net Worth (SALN) 9. GSIS Business Partner (BP) No. Pag-{Big No Clearance from previous office (original copy) Philhealth no.

14. 16. 13 15 Certification of Transferred Records of Leave Credits (original copy) Latest Individuai Performance Commitment Rating Forms from previous employer Certificate of last salary/other benefits received Service Record from previous office

NOTE: Refer to checklist for transferred employees from other government offices. (Annex C)

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Transferred emp[oyees shall be assigned a Personnel Number (PERNR)

C. For Promotions - Original or Certified True Copy:

2 Appointment Certification of Assumption to Duty 3 Oath of Office

Daily Time Record (original copy)

O For transfer of employee in compliance to Revenue Travel Assignment Order (RTAO) - Original

2 or Certified True Copy: 3 Revenue Travel Assignment Order (RTAO) National Office Clearance/Regional Office Clearance/Revenue District Office Clearance Reporting for Duty

4 (whichever is applicable) LBP Savings Account No. 5 2 PAG-IbiG No. Philhealth nO. GSIS Business Partner (BP) No

8 Updated Records of Leave Credits (Leave Cards) from previous office (certified true copy) D Daily Time Record (original copy) 10. Certificate of Last Salary/Other benefits received from previous office (original copy)

NOTE: Refer to checklist for transferred employees in compliance to RTAO (Annex D)

For Employee Information Changes/Updates - Original or Certified True Copy: 3. 2. Indorsement from Head of Office/Human Resource Management Section (HRMS), Administrative 1.Letter Request from employee concerned Supporting documents such as Birth/Marriage Certificates, Court Order, etc. (for change/update and Human Resource-Management Division (AHRMD) of name, date of birth, etc)

F For Salary Increments - Original or Certified True Copy:

1 3. 1. Notice of Salary Increment (NOSI) Summary List of employees with step increments with remarks on the number of days on vacation leave without pay Service Record

g For Separated Employees - Original or Certified True Copy. 1 1 Memorandum for Optional/Disability/Recommendation from Head of Office for Dropping from the Letter request of the employee and/or representative (in case of death/disability) Rolls/Early Retirement, Resignation, Death or Transfer to Other Government Office

3 Acceptance of Separation from service duly signed by the Commissioner of Internal Revenue Annual List of Compulsory Retirees/Report On Separated Employees

h. For Suspension/Resumption of salaries of Employees - Original or Certified True Copy: A Memorandum for suspension/resumption of salaries from Personnel Adjudication Division

2 Letter of suspension/resumption of salaries signed by the Chief, PD/AHRMD

For Supplemental Payroll, the documentary requirements shall be as follows: For attendance related: per existing issuances 1.3 Updated Records of Leave Credits 1.2 Application for Leave, Medical Certificates, etc. (if applicable) 1.4 Original Copy of Payslip 1.1 Daily Time Record (DTR) - with complete entries

2. For non-submission of clearance: per existing issuances 2.1 Daily Time Record (DTR) - with complete entries 2.3 Updated Records of Leave Credits 2.4 Original Copy of Payslip 2.2 Application for Leave, Medical Certificates, etc. (if applicable)

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2.5 Clearance Forms (for transferred employees with issued RTAO) 2.6 Report for Duty

V. TFANSITORY PROVISIONS

operational for both the National and Regional Offices. For the vear 2023 and thereafter. the full implementation of the New BIR Pavroll Svstem shall be

VI. EFFECTIViTY

This Order shall take effect immediately.

P-1 Commtesioner of Internal Revenue Romeo d Lumagui Jr 010844

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