RMO No. 16-2025 — Amendments on Revenue Memorandum Order No. 23-2021 on Guidelines and Procedures on Digital/Online Learning in the Bureau of Internal Revenue

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building PILIPINAS BAGONG

March 13, 2025 REVENUE MEMORANDUM ORDER NO.0 16_- 2 0 2 5

O All internal Revenue Officials and Employees Concerned

SUBJECT Amendments on Revenue Memorandum Order No. 23-2021 on Guidelines and

Procedures on Digital/Online Learning in the Bureau of Internal Revenue

I BACKGROUND

On March 9,2021, the Civil Service Commission (CSC) issued Memorandum Circular (MC)

and development and to facilitate the smooth transition from face-to-face classroom training to initiative to promote digital transformation in the bureaucracy, as an alternative mode of learning No. 3 s. 2021 re: General Guidelines on Digital/Online Learning in the Public Sector, as part of their

online learning as the new(normal.

Pursuant to this, examination protocols and guidelines are hereby established to ensure proper and efficient administration in monitoring the conduct of online examinations

H OBJECTIVES

This order is hereby issued to amend certain provisions relative to the Revenue Memorandum Order No. 23-2021.

I AMENDMENTS

The provisions under "VI. Policies and 'Procedures for-Online Courses in the PTA iLearn and BIReL Platforms" supplementingiRMO No. 23-2021 shall be amended as follows:

"5. Course Delivery Pf(ri{HwanarFufaT}u RUAEAUCF INTERNALAFVENIE

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b XXX XXX MAR 21 2025 C Participants shall:

I.-vii. XXX

Responsibilities during examinations 3Y 17

Ix Prepare and use two prescribed devices that must be fully charged before taking the test;ensure a stable internet connection:

I Desktop computer or laptop as main device used for answering

[ i. Any device with a camera (mobile or tablet) to be placed at the back/ side, showing main device and examinee taking the the examinations uploaded on BiReL; and

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BiR National Office Bidg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City t Trunkline: 8981-7000 :; 8929-7676 Website: www.bir.gov.ph

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open, both audio and cameras; exam for monitoring during the examination. Keep devices

K Observe punctuality and must be in the Zoom meeting at least 15 minutes

before the exam, is dressed appropriately, and have followed the proper naming convention in Zoom, i.e. Place of Assignment and Full Name;

Xi Avoid any conversations with anyone in the room and accepting calls aioudito avoid distraction; while the exam is ongoing, and must refrain from reading the questions

Xi. Prohibited from opening other tabs, windows, applications or browsers on the device, and have their.desk and surroundings clean and free from

clutter. They should remain seated and avoid any unnecessary movements while taking the exam, and keep their eyes on the monitor of their devices. For exams with problem solving, examinees are required to show their calculators and blank sheet/s of paper before using. Scientific calculator is not allowed; Xiii. Inforrm the proctor immediately whenever they encounter system error/

internet connection issues will be encountered. If they are done, they

reviewing their answers and wait for the proctor's advice if they may must show to the assigned proctor their screen after submitting and already log out their BiReL account and leave the Zoom meeting consequently;

Xiv. points for clarifications on the Help Desk/ BIReL/ email; and Be polite and respectful when posting relevant queries, comments or

XV. Submit a signed explanation letter with endorsement of his/her head of Chief Training Delivery Division and Chief, Training Management Division for recommendation/s regarding what action to be taken. office, in case of absences with valid reason. The said letter shall be addressed to ACIR, Human Resource Development Service, Attention to

d Course Coordihators shalt:

I.-XV. XXX

XVi. Provide all Resource Persons/Speakers training advisories and guidelines on the preparation of Examination Questionnaires, and ensure that all questionnaires directly to the Training Evaluator/ Monitor for encoding; Resource Persons/ Speakers will submit/send a copy of examination

XVii. Discuss to the examinees the examination protocols and house rules

during orientation; Xvi Act as proctor during examinations. They must check the set-up of

guidelines. Should at ieast two (2) examinees be sharing the same room or space, the Training Coordinator will inspect for appropriate setup adjustments, and they will create and assign breakout rooms for close administration and monitoring of examination; examinees beforethe examination and reiterate the protocols and

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XiX. Collate all posted queries/concerns on the Help Desk and indorse to the concerned Resource Person/Speaker accordingly; and

XX. Validate and evaluate the explanation letter submitted by the examinee in case of absences with valid reasons, and schedule their examination at the earliest convenience.

2 Course Monito'r/Evaluators shall:

i.-xi. XXX

Xi on the prescribed guidelines in the preparation of examination; Inform the Training Coordinator once the questionnaire has been submitted by the Resource Person/Speaker, and check the completeness and encode the submitted examination questionnaire/s on BiReL based

Xi Set the examination time in BIReL according to the schedule provided;

Xiv. recommendation on what action to be taken by the examinee; and Evaluate the explanation letter submitted by the examinee for

X Act as!proctor during examinations.

f g. Trainers/Resource Speakers shall: XXX

I -V. XXX

V Prepare set/s of examination questionnaires: Modular Assessment/ Post.

Evaluator/Monitor only, seven (7) days before the scheduled Course Assessment, and submit it directly to the Training examination. The content of the examination questionnaires shall be treated as strictly confidential and not intended to be distributed to unauthorized personnel; and vii. Coordinate with the assigned Training Coordinator for any concerns

regarding online examination. They must ensure that all queries/concerns are addressed and clarified. Also, they must respond politely and respectful to the relevant queries, comments or points for clarifications posted by the participants. FURTAWE NTSAN3I RFH{NUE 6. Assessment and Hands-on Activities E+st s ...V.1tA

XXX a. XXX b. Xxx c. Online Examinati ion Protocols B AIMINUNIT MAR 212025 T ira PE8 tx ic MT

Participants shall Comply with the following general rules and guidelines during online examinations:

Allotted time for the examination shall be strictly implemented. In case there is a reported system unavailability, the schedule of examination will be adjusted;

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XXX

the examination including conducting random checks of participant's Training Coordinator and Training Monitor shall administer and monitor

setupfin the entirety of the examination; and

iv-viii. XXX

Additional protocols for examinations being administered through a video conferencing piatform (e.g., Zoom and Microsoft Teams):

i- XXX

I. Restroom breaks are not allowed during the exam unless the examinee has special needs (e.g. pregnant and person with health conditions); V- xii. XXX

Xi Use of virtual backgrounds, filters, any kind of earphones/headset are not allowed;

XiN. All phones and other devices should be on silent mode; and

XV The content of the examination questionnaires shall be treated as strictly

confidential and not intended to be distributed to unauthorized personnel.

The following actions/behaviors are considered MAJOR violations and may be subjected to investigation.jOnce proven, these violations may resuit in the participant's discontinuance of the course.

I Giving or accepting assistance, or communicating in any way from any Possessing, referring to, or having access to any material or device containing information directly or indirectly related to the subject matter under examination, other than that explicitly approved by the training coordinator. Acquiring, or attempting to acquire, possess or distribute examination materials or information without approval. Using of reference materials. Having inappropriate learning materials in view of the desktop;

I v the participant to perform room scan/check; Browsing local computer and other websites or tabs. Opening instant Breaching of online examination general rules and guidelines. Failure to person during an examination who is not a proctor; comply with proctor's instruction in enforcing exam protocols. Refusal of

V a paper or saving it to the computer. Screen recording of exam content. Taking pictures or video of the screen; messaging and any other computer applications. Using another computer, Inappropriate or questionable behavior (e.g., looking away from the cellphone, or a smart watch; Copying and pasting content from the examination, and writing it down on

Vii. Vi Noisyienvironment or dark room; computer or covering the camera); No BiR ID provided; and PWEATYnNA{FN1JIVISON AIJREAUTF INTRNAL REVENUE

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Ix. Inability to log in on examination day (e.g. late or failure to take the exam

at the scheduled time). For violation of the examination protocols, rules and guidelines, and house rules, participant/ examinee must submit a signed explanation letter with endorsement of his/her head of office.

for recommendation/s regarding what action to take for participants proven to have The said letter shall be addressed to ACiR, Human Resource Development Service, Attention to Chief, Training Delivery Division and Chief, Training Management Division

violated examination protocols.

Failure to comply}with the said protocols, rules and instructions of the examination proctor shall be reported to the Internal Investigation Division for appropriate action.

Note the following:

If thel participants medically require food, drink or a break during the

the scheduled exam by filling out the online form to request an examination, they must request special accommodation for this PRIOR to

accommodation. After filling out the form, you can email or call the training team.j I Inclement weather disrupts Wi-Fi/electricity and the participant cannot

restore access or loss of internet connection would end the examination and result in changes to examination schedule. If this occurs, the participant must call/email the training team. Training team reserve the right to verify and make the determination

is lost, and ultimate adjudication. regarding loss of internet connectivity, time spent on exam when internet

Vi. REPEALING CLAUSE

amended or modified accordingly. All other issuances and/or portions thereof inconsistent herewith are hereby repealed,

V. EFFECTIVITY

This order takes effect immediately.

Romeo d eumagui, Jr.

P-3 Commaissioner of Internal Revenue

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