RMO No. 42-2009 — Prescribes the institutionalization and implementation of the BIR Moral Renewal Program Digest | Full Text

Republic of the Philippines Department of Finance BUREAU OF INTERNAL REVENUE December 21, 2009 REVENUE MEMORANDUM ORDER NO. 42-2009 SUBJECT : Institutionalization and Implementation of the BIR Moral Renewal Program TO : All Revenue Officials, Employees and Other Concerned ______________________________________________________________________________ I. BACKGROUND Under the Philippine Medium Term Development Plan (MTDP) 2004-2010, the country's blueprint for growth and development under the administration of President Gloria Macapagal-Arroyo (PGMA), good governance/anti-corruption is one of the priority areas that the government intends to improve on. After all, corruption is increasingly viewed as the primary threat of sustained development in the country. Over the years, various anti-corruption programs and activities have been instituted by the government in its effort to infuse the virtues of integrity, transparency and efficiency in the delivery of public service. Among these are the Integrity Development Action Plan (IDAP), the Anti-Red Tape Act of 2007 and the Moral Renewal Program (MRP). The IDAP was adopted in December 2004 as the national anti-corruption framework of the government. This in effect is PGMAs program of countering corruption through integrity development and good governance pursuant to the government's MTPD. In 2007, Republic Act No. 9485 entitled "An Act to Improve Efficiency in the Delivery of Government Service to the Public by Reducing Bureaucratic Red Tape, Preventing Graft and Corruption and Providing Penalties Therefor" and otherwise known as the "Anti-Red Tape Act of 2007" was promulgated. The MRP was introduced in January 2009 through the issuance by PGMA of Administrative Order (AO) No. 255 entitled "Directing the Heads of the Executive Department to lead Moral Renewal in their Agencies". The said AO was promulgated to implement social reforms in the country through moral renewal and values reforms. It mandates all government agencies to adopt and implement their own moral renewal program.

The said AO also mandated all agencies to formulate their own MRP. These initiatives provide the basis for the formulation and institutionalization of the BIR Moral Renewal Program (BIR-MRP). II. OBJECTIVES This order is issued to prescribe the policies and guidelines in the adoption and implementation of the BIR-MRP. III. POLICIES AND GUIDELINES 1. The BIR MRP shall be the flagship anti-corruption program of the Bureau. The BIR- MRP is composed of moral and integrity development activities that aim to promote integrity development, good governance, ethical leadership and spiritual deepening among revenuers, with the end view of strengthening the moral fabric in the revenue service. 2. The BIR shall formulate an agency-specific Moral Renewal Action Plan (MRAP), which shall serve as the road map to implement the BIR-MRP. 3. The MRAP shall be composed of doable activities that aim to promote Filipino values, e.i., maka-Diyos, which encompasses faith in the Almighty; maka-tao, which includes truth, justice, freedom, love, equality and peace; maka-bayan, which includes respect for the law and the government, promotion of the common good and building a just and humane society and maka-kalikasan, which involves the conservation and development of our patrimony. 4. A Moral/Spiritual Renewal Session shall be conducted for top revenue officials during the Command Conference once in a semester. A separate moral/spiritual seminar shall also be conducted for Middle Managers, i.e. HREA down to Division Chiefs, and rank and file employees. Renowned speakers shall be invited to facilitate these events. 5. The BIR shall adopt and implement a Citizen's Charter in compliance with Republic Act No. 9485. The Citizen's Charter embodies the agency's service standards in providing excellent service to the taxpayers. The Charter lays down the step-by-step procedures for availing a particular service and the guaranteed performance level that they may expect for that service.

6. The BIR shall continue to support and actively participate in the government's anti- corruption program by adopting and implementing an agency-specific IDAP in all its offices. The government's national IDAP is composed of 22 specific and doable anti- corruption measures, which embody the government's multi-pronged strategy in fighting corruption that includes prevention, education, investigation & enforcement (deterrence), and strategic partnership. 7. The BIR shall adopt all applicable doable measures in the national IDAP or formulate other programs/activities specific to the BIR but consistent with the national IDAP. The Bureau shall disseminate/cascade this to the Regional offices for implementation. Regional Offices may be allowed to add other programs/activities to suit their peculiar situation/setting but these should be consistent also with the pronounced objectives of the BIR-IDAP. 8. An agency-specific Code of Conduct shall also be formulated and promulgated. For this purpose, the existing Code of Conduct of the BIR shall be revisited and enhanced to reflect the IDAP. To ensure optimum observance of the updated Code of Conduct, a nationwide dissemination of and seminar on the Code of Conduct shall be implemented. 9. A National Integrity Development Committee shall be created to monitor the performance of the BIR in implementing the various activities under the BIR-IDAP. Likewise, a Regional Integrity Development Committee, which shall report directly to the NIDC, shall also be created to monitor the performance of regional and district offices. 10. The BIR shall establish a systematic and comprehensive review of systems and procedures for corruption vulnerabilities and integrity safeguards. This measure is called Integrity Development Review (IDR). It entails a systematic diagnosis of the corruption resistance in place in the BIR and its vulnerabilities to corruption. 11. To implement the IDR, a core of internal and external assessors shall be organized for the BIR. The assessors shall conduct periodic document reviews and interviews to properly describe the policy, structural and systems environment within which the BIR operates. They shall also assess the BIR-IDAP both in the National and Regional Offices. 12. The external assessors will come from the Presidential Anti-Graft Commission, Office of the Ombudsman, other government agencies and Civil Society Organizations (CSOs). 13. The BIR shall institute a mechanism to recognize and spotlight best practices on integrity development and consistent observance of ethical conduct.

IV. ROLES & RESPONSIBILITIES 1. The Office of the Deputy Commissioner, Resource Management Group (RMG) shall: a. Provide direction in the formulation of policies, activities and interventions to implement the Bureau's Moral Renewal Program; b. Supervise the implementation of specific programs and activities under the BIR Moral Renewal Action Plan; and c. Represent the agency in conventions/meetings that discuss policies and procedures in adopting and implementing anti-corruption measures. 2. The Office of the Assistant Commissioner, Human Resource Development Service (HRDS) shall: a. Implement the specific activities involving education, training and general dissemination of anti-corruption policies, programs and activities; and b. Coalesce and coordinate with various agencies/institutions for possible partnership and sponsorship in conducting trainings, seminars and forums on moral renewal. 3. The Office of the Assistant Commissioner, Inspection Service (IS) shall: a. Implement all pertinent anti-corruption activities, other than training, education and information dissemination; and b. Prepare necessary reports for submission as needed/required by the MRP Steering Group and other government agencies. 4. Regional Directors and Revenue District Officers (RDs/RDOs) shall: a. Formulate regional/district-specific anti-corruption measures for implementation in their respective jurisdiction; b. Oversee the implementation of regional/district Moral Renewal/Integrity Development Action Plans; and c. Submit reports as needed/required by the MRP Steering Group.

V. REPEALING CLAUSE All issuances or portions thereof inconsistent herewith are hereby repealed or amended accordingly. VI. EFFECTIVITY This Order takes effect immediately. (Original Signed) JOEL L. TAN-TORRES Commissioner of Internal Revenue