RMO No. 31-2021 — Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2021 Performance-Based Bonus per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2021-1 Digest | Full Text | Agency Accountabilities | Matrix of Accountability

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

August 30, 2021

REVENUE MEMORANDUM ORDER NO. 3 3i- 202

TO All Revenue Officials Concerned

SUBJECT Prescribing the Criteria/Conditions and Guidelines on the Reporting

per Administrative Order No. 25 inter-Agency Task Force Memorandum Circular (tATF-MC) No. 2021-1 (published under Compliance for the Grant of the FY 2021 Performance-Based Bonus Revenue Memorandum Circular No. 85-2021)

I OBJECTIVES

This Order is issued to:

2. Prescribe the guidelines, procedures and deadlines for the preparation and 3. Ensure the timely preparation and submission of all PBB requirements by 1. Provide information on the criteria and conditions for the grant of the submission of Accomplishment Reports and other documentary in IATF-MC No. 2021-1; and, the concerned Offices. Performance-Based Bonus (PBB) for the Bureau of internal Revenue's FY 2021 performance, as stated in the IATF Memorandum Circular (IATF-MC) No. 2021-1; requirements, in compliance with the FY 2021 PBB-requirements provided

I ELIGIB!LITY CRITERIA1

1. To be eligible for the grant of the FY 2021 PBB, the Bureau must satisfy the Satisfaction Resuits. criteria and conditions under the four dimensions of accountability: Performance Results, Process Results, Financial Results, and Citizen / Client

1.1. Performance Results - the accomplishment of the Congress: approved performance targets under the Performance-Informed Budgeting (PIB) of the FY 2021 General Appropriations Act (GAA)

1 Sections 3.0 (Eligibility Criteria) and 4.0 (FY 2021 PBB Targets, Assessment, and Scoring System), IATF MC No. 2021-1

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1.2. Process Results -- the achievements in ease of doing business / ease

of transaction with the agency, as a result of streamlining and standardization, i.e. through the ISO-certified QMS or its equivalent. digitization and related improvements in the delivery of services.

1.3. Financial Results -- the actual spending of the agency's budget

allotment vis-a-vis the realization of its committed programs and projects based on the FY 2021 GAA.

1.4. Citizen/Client Satisfaction Results -- the achievements in satisfying

the quality expectations of the transacting public.

2. The FY 2021 PBB Targets for each of the Criteria are as follows:

Table 1: FY 2021 PBB TARGETS

CRITERIA AND Performance Targets

Performance Results CONDITIONS Achieve each one of the Congress-approved performance targets under the PIB of the FY 2021 GAA

The agency performance in the achievement of targets shall be closely monitored through the use of the submitted Unified Reporting System (URS) -- generated Budget and Financial Accountability Reports (BFARs), to indicate the progress towards the accomplishment of broader sectoral and societal outcomes targeted by the agency for improving the lives of Filipinos.

The quarterly BFARs of the agencies, as uploaded in the DBM URS, shall be submitted in a timely manner, i.e., within thirty (30) days after the end of each quarter, as provided under Item 3.15.2 of National Budget Circular No. 583, pursuant to Section 90, General Provisions of Republic Act No.11518 (FY 2021 GAA). BFARs will be used to monitor and validate agency accomplishments.

Process Results I Greater ease of transaction of frontline services covering all government-to-citizens (G2C), government-to-businesses (G2B),

and government-to-government (G2G) transactions

This may be achieved through streamlining especialiy of frontline services; standardization of frontline processes including those implemented at the Regional, Satellite, and Extension Offices; digitization e.g., by developing electronic or online paperless systems, new service delivery channels, contactless transactions; and other process improvements for faster and more"efficient public service delivery.

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CRITERIA AND CONDITIONS Performance Targets

Financial Attainment of the FY 2021 Disbursements Budget Utilization Results Rate (BURs)

from the FY 2021 GAA, FY 2020 GAA, and Bayanihan II (PITC), and implementing agencies and units which have still to be services obligated by December 31, 2020, but paid only in 2021. obligations of MO0E and CO made in 2021 from all valid appropriations. These shall be net of transfers to the Procurement Service (PS) the Philippine International Trading Corporation implemented and outputs delivered. Hence: obligations for M00E and CO made in 2021, net of goods and The total obligations for MOOE and CO shall refer to those made appropriations due to their extension under RA No. 11519 and RA No. 11520. The objective is to measure the disbursements for the Disbursements BUR is measured by the ratio of total disbursements (cash and non-cash, excluding PS) to the total

Disbursements BUR excluding PS), net of payments made in 2021 Total Obligations (excluding PS, from valid Total Disbursements*(cash and non-cash, for past years' obligations

appropriations)

Results Citizen/Cient Satisfaction Achieve the Citizen / Client Satisfaction targets transactions with the public, the Bureau shal: implementing agencies which have not been delivered To determine the effectiveness of streamlining, standardization, digitization, and other process improvements in easing *Where Total Disbursements is net of transfers to PS, PITc, and other Embed feedback mechanisms; Resolve all reported complaints from Hotline # 8888 and Submit reports on the Citizen / Client Satisfaction Survey Systematically measure citizen / client satisfaction in the (CCSS) to provide evidence on the Citizen / Client Satisfaction Contact Center ng Bayan (CCB). The Bureau shall submit a FY 2021 and their status (whether resolved or pending). delivery of services; report summarizing the #8888 and CCB complaints received in results;

by the OP, PMS, CSC and PCOO from Hotline #8888 and CCB database, as well as the FOI portals. data on feedback and complaints from citizens / clients gathered The validation shall be complemented with reports and collected

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3. For FY 2021, the Good Governance Conditions (GGCs) shall no longer be

Nonetheless, compliance with these conditions shall be used as the basis required in determining the overall PBB eligibility of the agency.

in determining the eligibility of responsible units and individuals. To sustain the institutionalization of the requirement for compliance with existing government-mandated laws and standards, the Bureau shall continue to implement, monitor, and enforce compliance with the following GGCs: 3.1. Updating of Transparency seal 3.2. Compliance with the Freedom of Information Program 3.3. Updating of Citizen's or Service Charter

3.5. 3.7. 3.4. 3.6. Compliance to Audit Findings and Liquidation of Cash Advances Submission of the following Procurement Documents: Submission and Review of SALN 3.7.1. FY 2022 Annual Procurement Plan --Common Use Supplies PhilGEPS posting of all invitations to bids and awarded contracts

3.7.2. FY 2021 Non-Common Use Supplies and Equipment (APP-non and Equipment (APP-CSE);

3.7.3. Indicative FY 2022 APP; and 3.7.4. Results of FY 2020 Agency Procurement Compliance and CSE}

Performance Indicators (APCPI) System 3.8. Undertaking of EarlyProcurement Activities covering 2022

Procurement Projects

I. FY 2021 PBB ASSESSMENT AND SCORING SYSTEM

1. The Bureau's accomplishments for each of the Criteria shall be rated using

a scale of one (1) to five (5), where 5 is the highest. Each criterion shal! have an assigned weight, as shown in Table 2 below:

Table 2: FY 2021 PBB SCORiNG SYSTEM

CRITERIA AND CONDITIONS Weight 1 2 Performance Rating 3 4 5

Results Process Results Performance Satisfaction Results Financial Results Citizen / Client 5 5 5 5 5 pts. 5 pts. 5 pts. 5 pts. 10 pts 10 pts 10 pts 10 pts 15 pts 15 pts 15 pts 15 pts 20 pts 20 pts 20 pts 20 pts 25 pts 25 pts 25 pts 25 pts

TOTAL SCORE Maximum = 100 points

2. The maximum score that may be obtained by the Bureau is one hundred

(100) points. To be eligible for the FY 2021 PBB, the Bureau must attain a total score of at least seventy (70) points.

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3. The Delivery Units (DUs) of eligible agencies shafl no longer be ranked. However, the unit(s) most responsible for deficiencies shall be isolated. (refer to Annex A for the Accountability of Delivery Units)

4. Even though the Bureau is eligible and has attained a total score of at least grant of the FY 2021 PBB. 70 points, the delivery unit most responsible for the criteria stated in Section il with a performance rating of below 4 shall be isolated from the

5. The unit/s most responsible (including its head) for the non-compliance with the Agency Accountabilities provided in Section IV.2 and 3 of this RMO

will also be isolated from the grant of the FY 2021 PBB.

6. Eligible DUs shall be granted FY 2021 PBB at uniform rates across the the PBB shall be based on the Agency's achieved total score as shown in Agency, including its officials and employees. The corresponding rates of below:

TabIe 3: RATES OF THE PBB TOTAL SCORE PBB RATES

100 Points 85 Points 80 Points 75 Points 70 Points 95 Points 90 Points (100% of the 65% monthiy basic salary) (80% of the 65% monthly basic salary) (75% of the 65% monthly basic salary) (95% of the 65% monthly basic salary) (70% of the 65% monthly basic salary) (90% of the 65% monthty basic salary) (85% of the 65% monthly basic salary) 55.25% 48.75% 61.75% 45.5% 58.5% 52% 65%

7. The four {4) dimensions of Accountability shall be assessed and scored as follows, as shown in Table 4:

Table 4: RATING SCALE

Performance Results CONDITIONS CRITERIA AND Met less than 80% of perfor- mance indica. tors of Congress-ap- 1 the tors Congress-ap Met less than 80% of perfor mance indica- of 2 the tors of Met at least mance indica Congress-ap- 80% of perfor- RATING 3 the Met at least formance Congress-ap- dicators of the 80% 4 of per- Met each one Of gress-appro- ved mance targets for FY 2021 the Con- 5 perfor.

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CONDITIONS CRITERIA AND proved gets 2021: ble factors formance tar- ciencies to controtla- for 1 per- defi. due FY to uncontrol. proved formance tar: gets for 2021: ciencies lable factors 2 defi- per- due FY proved ble factors formance tar- 2021: ciencies to gets RATING controlla- for 3 per- defi- due FY proved gets 2021: ciencies to uncontrol- formance tar- lable factors for 4 defi- due per- FY tors) mance indica- (all 5 perfor-

Process Results No strated ease of transaction demon- Achieved tar- gets to ease standardiza transaction (streamlining, digitization, tion) only for tion) in less Achieved tar- (streamlining, gets to ease digitization, transaction standardiza- Achieved tar- gets to ease tion} transaction (streamlining. digitization. standardiza- I at Achieved tar- gets to ease (streamlining. tion) transaction digitization, standardiza- I all

Results Financial Disbursements 1-19% BUR services non-frontline Disbursements 20-39% BUR than 80% of frontline ser- vices Disbursements 40-59% BUR least 80% of frontline ser- vices Disbursements 60-79% BUR vices frontline ser- Disbursements 80-100% BUR

Client Satisfaction Survey{CCSs) Citizen / Results conduct ccss submission / Did not NO tion rate with low satisfac- Average to unresolved #8888/CCB complaints tion rate with low satisfac- Average to #8888/CCB complaints resolved 100% tion rate with High satisfac- #8888/CCB complaints resolved 100% High satisfac- complaints #8888/CCB tion rate without

IN. GUIDELINES AND PROCEDURES

The following reports shall be prepared by the concerned offices, using the Forms prescribed in the A0 25 IATF MC No. 2021-1 dated June 3, 2021 and circularized through RMC No. 85-2021:

REPORT RESPONSIBLE OFFICE DEADLINE FOR SUBMISSION A. Performance Results

(BFARs) online through the Uni- . Submission of Budget and Finan- fied Reporting System (URS) cial 2nd Quarter (Q2) 1$t Quarter (Q1) Accountability Reports For FAR No. 5 (Quarterly Report of Revenue and Other Receipts): Collection Service (CS) - Revenue Accounting Division (RAD) the end For FAR No. 5: Within 30 days after quarter of each

3rd Quarter (Q3) 4th Quarter (Q4) All Revenue Regions through: >Finance Division (FD) and >Coltection Division ..the.. end...of each Within 5 days after quarter

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Performance Results to achieve the performance targets under are as follows, the report the PIB of the FY 2021 GAA which contained in the BAR: Filing of RATE cases = 36 Audit Effort= 3% of total Coliection Performance cases per year collection goal = attained +/- REPORT 2% of For BAR No.1 (Quarterly" Physical Report of Operations): toring Division (APMD) Client Support Service (CSS) Planning and Management Service (PMS) - Planning and Program- ming Division (PPD) Taxpayer Service Programs and Assessment Performance CS -- RAD Monitoring Division (TSPMD) Assessment RESPONSIBLE OFFICE Service (AS) Moni- Q1 - Apr 15, 2021 Q2 -- July 15, 2021 Q3 -- Oct 15, 2021 Q4 -- Jan 15, 2022 On or before: DEADLINE FOR SUBMISSION

B.Process Results Modified Form A -- Department / standards manual, and the like standardization achievements of C. (Annex 3) with Verifiable evidence (The ISO-certified QMS or frontline services, service delivery the agency) of Achievements Agency. equivalent may be used as evidence to the Financial Results Percentage increase in the number of registered business taxpayers collection goal Performance certification Report its for To be consolidated by PMS, through Charter: the PPD All concerned Offices with Frontline Services declared in the BIR Citizen's Support Office. . AS CSS CS Administrative Service (Ads) Human Resource Programs and Monitoring Division ment Service (HRDS) {LTPMD} Service (EAS) Large Taxpayers Service (LTS) - LT Enforcement :LS . and and Develop Lega! EAS {LL Advocacy Service January 25, 2022 January 20, 2022 For cSS/AS/CS Other Offices:

All BIR Offices (NO and ROs) following month after received, inspected and accepted/ DVs submitted to the goods are AD/FD within the

Disbursement BUR Finance Service (FS) Division (AD) Support Office: - Accounting services rendered days after the end of each quarter Quarterly -within 30

All RRs - FD month day of the following Monthly -- every 10th

Quarterly -within 5 days after the end of each quarter

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REPORT RESPONSIBLE OFFICE Monthly -- every 5t day of the following month DEADLINE FOR SUBMISSION

D..Citizen / Ctient Satisfaction Results

For RRs (for CSS): CSS, through TSPMD To RSD - January 20, 2022 Citizen / Client Satisfaction Report {Annex 4} For National Office/RRs (for OCS and ecAR): PMS, through the Research and Statistics Division (RS D) 31, 2022 On or before January

2. The Good Governance Conditions (GGCs) shall no longer be included in the

criteria to assess the overall eligibility of the agency. However, compliance with the following conditions (Agency Accountabilities) shall be used as basis in determining the eligibility of responsible units and individuals. The monitoring of their compliance shall now be the primary responsibility of the Head of Agency.

REPORTS DEADLINE OF SUBMISSION RESPONSIBLE OFFICE{S} VALIDAtING AGENCY 2.1. Compliance with the Freedom of Information (FOI) Program FOI Reports: People's FOI Manuall C Agency Information Jan. 29, 2022 On or before LS Legal and Legisla- Nat'l. Office - All tive Division (LLD) concerned ACIRs

b. 2020 c. 2020 FOI Registry Report Inventory FO Summary Jan. 29, 2022 On or before Reg'l. Offices and all and designated FOI (FROS) Receiving Reg'l. Office - designated FROs Officers Al (PCOO) Presidential Communications Operations Office

To be consolidated by. PMS - PPD Support Office:

Screenshot of agency's home page Jan. 29, 2022 On or before PMS - PPD PCOO

2.2. Maintain / Update the Citizen's / Service Charter pursuant to CsC MC No. cate of Compliance (CoC) or its equivalent Certifi- 14, Series of 2017 On or before Dec. 4, 2021 CSS -- PIED Anti-Red Tape Authority (ARTA)

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REPORTS DEADLINE OF SUBMISSION RESPONSIBLE OFFICE(S) VALIDATING AGENCY

2.3. Sustained Compliance with Audit Findings and Liquidation of Cash Ad. vances On or before Dec. 31, 2021 Regional Office -- FD CS - RAD findings (NO and FS - AD Concerned offices with audit RRs} Audit(COA} Commission On

2.6. Procurement Documents 2.5. PhilGEPS Posting of all 2.4. Submission and Review of FY 2022 APP-CSE Invitations to Bids and Statement of Assets, awarded contracts Liabilities and Net Worth (SALN Dec. 15, 2021 Jan. 29, 2022 On or before On or before On or before Oct. 1, 2021 Division (AHRMD)] National Office: Regionat office: National Office: Regional Office: Support Office: Resource Management Admin. and Human Ads -- Procurement HOPE, OARD and Head of Procuring Office of the Asst. Entity (HOPE), AdS and Division AHRMD Human Reg't. (OARD) AHRMD Division (PrD) Development Ser- vice (HRDS) - Per- sonnel Division (PD) Resource Property [ DBM - Procurement Director and CC: PPD Service (PS) PhilGEPs C Ombudsman Office of the Civil Service CSC) President Commission

: FY 2021 Annual Procure- 4 Indicative FY 2022 APP-Non Equipment (Non CSE) ment Plan (APP) -- non- Common-Use Supplies and March 31, 2021 On or before On or before : HOPE Support Offices: . Resource Manage- FS, BD, AdS and PrD National Office Bids and Awards BAC Secretariat ment Group (RMG), Committee (BAC) curement Policy CC: PPD Board -- Technical (GPPB-TSO)) Support Office Government Pro-

CSE Sept. 30, 2021 Regional Office AHRMD OARD. FD, and

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REPORTS DEADLINE OF SUBMISSION RESPONSIBLE OFFICE(S) VALIDATING AGENCY

. BAC Secretariat HOPE BAC

Procurement Compliance and Performance Indicators Results of FY 2020 Agency {APCPI} System June 30, 2021 On or before Support Offices: National Office Regional Office AdS, PrD, BD and AD OARD, AHRMD FD and E CC: PPD G PPB - TSO.

2.7. Undertaking of Early Pro- curement Activities cover- ing 2022 Procurement Projects the approva! of (30) days after Within thirty. the GAA National and Regional Offices: HOPE BAC TWG BAC Secretariat Project Proponents GPPB - TSO PPD CC:

2.8. Other Required Reports: Form 1.0 - Ranking of Offices / {Annex 2} Delivery Units Report on February 28, 2022 HRDS, through PD through PPD A0 25 Secretariat

3. The responsible offices shall prepare and post in the BiR Transparency Seal

the following conditions, for validation of the concerned oversight agencies:

GOOD GOVERNANCE CONDITION DEADLINE POSTING RESPONSIBLE OFFICE(S) REPORT TO BE POSTED AT 3.1." Maintain / Update the Agency Transparency Seal*

Agency's officials with their position and designation and contact functions, names of the mandate and HRDS -- PD PMS - MD / PPD

information

I . Annual Financial Reports DBM-approved Budgets and Corresponding Targets for FY 2021 Oct. 1, before On or 2021 0 FS - BD FS - AD CS - RAD {OO} BiR Transparency Seal Information Officer Page -- for validation by- DBM-Office of the Chief

iv.Projects, Activities, Beneficiaries and Status of Implementation for Programs, and : PMS-PPD

FY 2021

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GOOD GOVERNANCE CONDITION vi. QMS Certification of at least V. FY 2021 Annual Procure- Body{ICB} ment Plan one (1) core process by an International Certifying FY 2022 APP CSE FY 2021 APP Non-CSE indicative FY 2022 APP Non-CSE August 31, DEADLINE March 31. POSTING Sept. 30, Dec. 31, before before before before On or On or On or On or 2021 2021 2021 2021 National Office Regional Office RESPONSIBLE AdS and PrD OARD and AHRMD CSS -- TSPMD OFFICE{S} BIR Transparency Seal Page - for validation by Page -- for validation by- GQMC Page -- for validation by GPPB-TSO BiR Transparency Seal DBM-PS BiR Transparency Seal REPORT TO BE POSTED AT

vii. The Agency Review and Compliance Procedure of SALN Oct. 1, before On or 2021 HRDS -PD BIR Transparency Seal Page -- for validation by CSC vili. The Final People's Freedom a. Updated FOI Manual of Information Manual b. FOI Reports: : 2021 FOI Registry : 2021 FOi Summary 2021 Agency In- formation Inventory Jan. 29 before On or 2022 Legal Service / ports LLD - For Up- Manual PMS/PPD- For FOI Re dated FOI Office(PCOO} Page -- for validation by BIR Transparency Seal cations Operations Presidential Communi-

3.2. Update the PhilGEPS Posting of 3.3. Maintain / Update the Citizen's / The Internal Communications Division, under the supervision of client Support Service, shall coordinate with the Systems Development Division any required revision in the content under the BIR Transparency Seal based on the specifications / request to be given by the designated Responsible Office (Content Manager / Owner of Content). Service Charter or its equivalent all Invitations to Bids and awarded contracts Dec. 4, Jan. 29. before before On or On or 2022 2021 National Office Regional Office OARD and CSS - PIED AdS and PrD AHRMD BIR Website -- for validation by ARTA Phi!GEPs

V. EFFECTS OF NON-COMPLIANCE

1. A Department / Agency / GOCC / LWD / LGU, which, after due process by the Oversight. Agency, has been determined. to have committed. a prohibited act shall be disqualified from the PBB in the succeeding year of its implementation; and,

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2. The Civil Service Commission or Office of the Ombudsman shall file the

appropriate administrative case for misrepresentation in the submitted / posted reports and requirements for the PBB, a commission of fraud in the payment of PBB and violation of the provisions of the IATF MC No. 2021-1.

V. REPEALING CLAUSE

This Order supersedes Revenue Memorandum Order No. 48-2020, and all other issuances or portions thereof inconsistent herewith are hereby repealed, amended or modified accordingly.

V EFFECTIVITY

This Order shall take effect immediately.

1eeesaw

CAESAR R. DULAY Commissioner of internal Revenue

S. 046882 B-1

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