RMO No. 21-2022 — Prescribes the guidelines and procedures in the implementation of Monitoring and Managing Administrative Cases (MMAC) in the Bureau of Internal Revenue (BIR) Digest | Full Text | Annex A | Annex A-1 | Annex A-2 | Annex A-3 | Annex B | Annex B-1 | Annex C | Annex D | Annex E

REPI.JBLIC OF THE PHILIPPINIES DEPARTMEI\iT OF FNAI{CE BURE,AU OF II\TERNAL RE,VEI\UE, Quezon City August 11 , 2A21 REVENUE MEMORANDUM ORDER NO AI - EAAA SUBJECT Prescribing the Guidelines, Procedures in the lmplementation !: of Monitoring and Managing Administrative Cases (MMAC) in the Bureau of lnternal Revenue (BlR) TO All Revenue Officials, Employees and Others Concerned I. BACKGROUND The year 2020 has marked a significant change for the Bureau of lnternal Revenue (BlR) as it embarked on innovating the operational processes via the Digital Transformation Roadmap 2020-2030. Concomitantly, a software solution for Monitoring and Managing Administrative Cases (MMAC) was developed to address the lack of centralized measure, tool or method to keep track of the status of cases from receipt of complaint to its final disposition. This Order was issued to make certain and ensure the speedy disposition of administrative cases and efficacy of offices handling the same as it authorizes, allows, capacitates and enables the management in real time to monitor the status update or progress of cases; manage the workloads of case' officers; reduce docket decongestion and case disposition delay; take appropriate action to avoid recurrence of similar problem; and establishment of centralized case repository. II. OBJECTIVES 1. Prescribe the guidelines in monitoring and managing administrative cases involving BIR officials and employees; 2. Ensure timely submission of preliminary investigations, unremitted cash collection reports, decisions, resolutions, orders and other reports relevant to administrative and criminal cases; 3. Automate the reporting system and accurate transmission of information/data; 4. Secure the integrity, confidentiality and availability of information/data relevant to investigation; 5. Define the roles and responsibilities of the concerned Officials and Employees; 6. Establish a centralized administrative case repository. :!!fr.f n'i::

I I ) t i i . i lll. POLICIES and GUIDELINES 1. The concerned BIR officials and employees in tne-illliiffiH vt$to Revenue Regions are mandated to update status of cases and comply in accordance with the prescribed procedures, guidelines, ten"iplates, and user access/ job aid, particularly described as follows: ANNEX A INTERNAL I NVESTIGATION DIVISION/ REGIONAL INVESTIGATION DIVISION MONTHLY ACCOMPLISHMENT REPORT ON ADMI N I STRATIVEICRIM I NAL CASES ANNEX A.1 INTERNAL INVESTIGATION DIVISION/ REGIONAL INVESTIGATION DIVISION LIST OF COMPLAINTS/DENUCIATIONS RECEIVED ANNEX 4.2 INTERNAL INVESTIGATION DIVISION/ REGIONAL INVESTIGATION DIVISION LIST OF APPROVED FORMAL CHARGE/ CLOSING REPORT ANNEX A.3 REGIONAL INVESTIGATION DIVISION ANNEX B LIST OF ADMINISTRATIVE CASES FORWARDED TO IID (GRAVE OR LESS GRAVE OFFENSE) PERSONNEL ADJUDICATION DIVISION/ LEGAL DIVISION MONTHLY ACCOMPLISHMENT REPORT ON ADM I N I STRATIVEICRIM I NAL CASES ANNEX B-1 PERSONNEL ADJUDICATION DIVISION/ LEGAL DIVISION INVENTORY OF PENDING ADMINISTRATIVE CASES ANNEX C PROSECUTION DIVISION/LEGAL DIVISION ANNEX D LIST OF INVENTORY OF PENDING CRIMINAL CASES FINANCE DIVISION LIST OF REVENUE COLLECTION OFFICERS (RCOs) WITH UNREPORTED/UNR EMITTED COLLECTIONS 2. Only authorized user shall log in to MMAC as deflned in the Security Access Matrix (SAM).

IV. PROCEDURE .l- fulGT. DIVISION OFFICIALS/ EMPLOYEES ROLES RESPONSIBILITIES Manage Commissioner Recipient of reports on the of o Ensure proper handling lnternal status update of all of B I R-related complaints administrative and Revenue (ClR), criminal cases (Fact- and concerns received Deputy by concerned revenue Commissioner, finding/Preliminary offices. Legal Group investigation, Closing Track the progress of (DCIR, LG) and Reports, Formal Charge i nvestig atio n/resol ution (FC), Assistant of all complaints. Formal Commissioner, lssues/perform lnvestigation, criminal lnternal Affairs appropriate action to cases filed in court and resolve and avoid the reports Service (lAS) on recurrence of similar u n repo rted/u n rem itted problem. cash collections) View status update of cases referred/issued by Regional Director (RD), lnternal lnvestigation Division (llD), Personnel A(PdAjuDdi)c,atioPnrosDecivuistiioonn Division (PD) in the National Office and Regional lnvestigation DDiivvisisioionn(R(LlDD)),,Leagnadl Finance Division (FD) in the Revenue Regions. Recipient of all the i rn plem ented/p rom u lg ated Decisions, Resolutions and Orders issued by the BIR/OMB/CSC/Other Courts. Regional o Ensure proper handling of status update of the Director (RD) B|R-related complaints and ad m i n istrative/cri m i n a I concerns received by cases, and reports on concerned revenue offices. u n reported/u n rem itted o Track the progress of collections cases referred/issued by investigation/resolution of all complaints. RID/LDIFD involving o lssues/perform appropriate officials/employees action to resolve and avoid assigned within the the recurrence of similar revenue region. problem. i m p lem ented/prom u I gated Decisions, Resolutions and Orders issued by the

E ii-' '}MB/CSC l3ther C,.",r-;i"is within the revenue Chief, lnternal Monitor refi f 0n. lnvestigation o Evaluate the Monthly Reclpient of the status Division (llD) Progress Report on update on the conduct of Chief, Regional Complaints. lnvestigation fact-fi n d i n g/prel i m i n ary Division (RlD) ldentify and report to.the management, inv',qstigation reports, I nvestigators/Hea ri n g Officers, Revenue Attorneys Closing Reports, and FCs and others concerned causing the delay in the issr-red by llD disposition of the case assigned, or acts Recipient of investigation constituting misfeasance or malfeasance. reports referred by RID to llD. (grave and less grave View status update of cases. offense) Review/Upload to MMAC the \P- Recipient of the status status update of fact- update on the conduct of find ing/Prelim inary I nvestigation, formal investigation Closing Reports and FCs conducted by PAD on FCs referred to PAD. referred by llD. RevieMUpload to MMAC the Recipient of the status status update on the conduct of formal investigation. update of criminal cases filed in court referred by criminal cases filed in court. llD to PD/LD. . Evaluate the Monthly Progress Report on Recipient of the Complaints. implemented Decisions, o Ensure prompt and timely Resolutions and Orders issued by PAD on FCs actions/resolutions. issued by llD. ldentify and report to the management, Recipient of the promulgated Court Decisions, Resolutions and Orders on criminal cases referred by llD to the PD/LD. Recipient of the reports of u n reported/u n rem itted cash collections referred by FD to llD for preliminarv investiqation. update on the conduct of fact-fi nd i n g/pre m I i i n a ry investigation, Closing Reports and FCs (light offense) issued by RID within the revenue region. update on the conduct of formal investigation 'rft.hl J- l\

I nvestigato rs/H ea ri n g conducted by LD on FCs Officers, Revenue Attorneys issued by RID within the and others concerned causing the delay in the revenue region. disposition of the case assigned, or acts Recipient of the status constituting misfeasance or malfeasance. update of criminal cases filed in court referred by RID to LD within the revenue region. View status update of cases of the RevieMupload to MMAC the Recipient status update of fact- implemented Decisions, finding/preliminary investigation, Resolutions and Orders issued by LD on FCs closing reports, and FCs referred issued by RID within the \r to LD. revenue region. Upload to MMAC the status update on the conduct of formal investigation. Court Decisions, Upload to MMAC the status of Resolutions and Orders criminal cases filed in court. on criminal case referred by RID to LD within the Chief,, oMonEitovraluate the Monthly revenue region. Personnel Progress Report on FCs filed Recipient of the status Adjudication' Division (PAD) and implemented update on Formal lnvestigations conducted by PAD Hearing Officers. Ensure prompt and timely Recipient of the actions/resolutions implemented Decisions, ldentify and report to the Resolutions and Orders management, I nvestig ato rslH ea ri n g issued by PAD/LD. Officers, Revenue Attorneys and others concerned Recipient of the causing the delay in the disposition of the case implemented Decisions, assigned, or acts constituting misfeasance or Resolutions and Orders malfeasance. issued by View status update of cases OMB/CSC/Other Courts. RevieWupload to MMAC the status update of on-going of the Formal lnvestigation. promulgated Court Upload to MMAC Decisions, Resolutions i m pleme nted/prom u lg ated and Orders on criminal Decisions, Resolutions, and Orders. cases referred by PAD/IID/RID to PD/LD. update on the conduct of Formal lnvestigations (light offense) referred by RID to LD (for purposes of issuing Certificate of Pending Cases and imposition of correct #r; if,.j I[:Ftiuii'[. [? ,l'):,:;J i*'-'l 'i",r i,"it 57

Chief, Legal filed in court. per "'rlt1r/ieS fOr the .r"nd and 3td . r'*nse). Division (LD) Monitor RecipiAnt of the status Chief, . Evaluate the Monthly Prosecution update on the conduct of Division (PD) Progress Repoft on Formal Forrnal lnvestigation (light offenre) conducted by LD lnvestigation Hearing Officers within the Ensure prompt and timely revenue region. actions/resolutions Reupient of the status ldentify and report to the update on criminal cases management, filed in court by Revenue I nvestigators/H ea ri n g Officers, Revenue Attorneys Attorneys referred by and others concerned causing the delay in the PAtlrllD/RlD to LD. disposition of the case assigned, or acts Recipient of the constituting misfeasance or malfeasance. implemented Decisions, View status update of cases Resolutions and Orders Review/Upload to MMAC the (light offense) issued by status update of on-going formal LD within the revenue investigation. region. Upload to MMAC implemented Recipient of the Decis io n s/Reso I utio ns/O rd e rs promulgated Court issued by LD. Decisions, Resolutions and Orders on criminal RevieMUpload to MMAC the cases filed in coutt referred by PAD/IlD/RlD status update on criminal cases within the revenue region. Upload to MMAC promulgated update on Criminal cases Court Decisions, Resolutions, filed in Court by Revenue and Orders on criminal cases. Attorneys referred by o Evaluate the Monthly Progress Report on llD/PAD to PD Complaints i promulgated i Court ' Decisions, ,Resolutions . Ensure prompt and timely and Orders on criminal actions/resolutions cases filed in court. o ldentify and report to the management, I nvestig ators/H ea ri n g Officers, Revenue Attorneys and others concerned causing the delay in the disposition of the case assigned, or acts

constituting misfeasance or malfeasance. Chief, Finance Review/Upload to MMAC the im plemented/prom u lgated 'Division (FD) status update on criminal cases Decisions, Resolutions filed in court. and Orders issued by A$sistant Chiefs, ,'section Upload to MMAC promulgated PAD/Court involving Chiefs, Court Decisions, Resolutions lnvestigators/ officials/employees within Hearing and Orders on criminal cases. the revenue region. Officers and RCOs/Accountable Officers with Recipient of approved Revenue Unreported/Unremitted Cash Attorneys Collections referred to llD. Closing Repofts, FCs, and Chief, Systems update of the cases assigned. im p lem ented/prom u Ig ated Development Upload to MMAC approved Decisions, Resolutions Division Closing Reports, FCs, and Orders on the specific Decisions, Resolutions and case assigned Orders Aid MMAC System V. REPEALING CLAUSE All other revenue issuances which are inconsistent herewith are hereby repealed, modified or amended accordingly. VI. EFFECTIVITY This Order shall take effect immediately. All Revenue Officials, Employees and Others Concerned are enjoined to comply strictly. N CAESAR R. DULAY Commissioner of lnternal Revenue ffi5151 0