RAO No. 03-2017 — Amends RAO No. 2-2014 relative to the organization and functions of the Resource Management Group, including the Services, Divisions and Sections under it Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City August 18, 2017 REVENUE ADMINISTRATIVE ORDER NO. 3-2017 SUBJECT : AMENDMENT OF REVENUE ADMINISTRATIVE ORDER (RAO) NO. 2-2014 DATED AUGUST 7, 2014 RELATIVE TO TO : THE ORGANIZATION AND FUNCTIONS OF THE RESOURCE MANAGEMENT GROUP, INCLUDING THE SERVICES, DIVISIONS AND SECTIONS UNDER IT All Internal Revenue Officials and Employees I. OBJECTIVE: This Order is issued to amend RAO No. 2-2014 dated August 7, 2014 relative to the Organization and Functions of the Resource Management Group per EO 366. II. AMENDMENTS: The Resource Management Group, including the Services, Divisions and Sections under it is hereby amended as follows: ORGANIZATION: Resource Management Group I. Human Resource Development Service A. Personnel Division B. Training Management Division C. Training Delivery Division II. Finance Service A. Budget Division B. Accounting Division III. Administrative Service A. General Services Division B. Property Division C. Procurement Division D. Accountable Forms Division E. Records Management Division

FUNCTIONS: RESOURCE MANAGEMENT GROUP I. HUMAN RESOURCE DEVELOPMENT SERVICE 1. Provides functional direction to matters concerning personnel in the areas of career management, performance evaluation, employees' welfare, trainings, among others; 2. Develops and implements policies and administers work programs, standards, guidelines and procedures relative to the abovementioned functions; 3. Identifies risks and recommends possible mitigating action plan; 4. Monitors and evaluates programs and activities under its responsibility; 5. Reviews all reports and other actions of the divisions under the Service; 6. Consolidates and/or prepares prescribed reports for submission to the offices concerned; 7. Coordinates with other offices in the Bureau, Civil Service Commission (CSC), Department of Budget and Management (DBM) and other government agencies in the implementation of the abovementioned functions; 8. Provides policy guidance and operational directions to the divisions under the Service and Administrative and Human Resource Management Divisions (AHRMDs) of the Regional Offices (ROs) relative to the abovementioned functions; and 9. Performs other functions as may be assigned. A. Personnel Division 1. Formulates policies, work programs, standards, guidelines and procedures, including forms relative to personnel information, recruitment, selection, promotion, career management, compensation and benefits, employees' performance appraisal and payroll system; 2. Develops, applies and evaluates policies, procedures, methods and programs related to the individual in the organization to promote and enhance work effectiveness and advancement; 3. Monitors and coordinates with Administrative and Human Resource Management Divisions (AHRMDs) regarding personnel actions in the ROs in accordance with Civil Service Commission (CSC) Laws and Rules; 2

4. Establishes linkages with other government offices on matters relative to personnel administration; 5. Explores areas for enhancing human resource management and processes; 6. Disseminates information on CSC rulings and court decisions concerning employees' conduct and disciplinary action; 7. Maintains the Human Resource Information System (HRIS) specifically on process improvement; 8. Acts as Secretariat for Grievance Committee meetings on HR related matters; 9. Updates regularly the content of the BIR Website/Portal (using the Content Management System) pertaining to information/matters related to the functions of the division, as defined in pertinent revenue issuances; 10. Monitors compliance of HR reports; 11. Provides advice and counselling services on career-related concerns of employees; 12. Provides assistance relative to applications for Solo Parent Identification Cards (Solo Parent IDs), Senior Citizen Identification Cards (Senior Citizen IDs), and other related activities; 13. Acts on matters concerning grant of parental leave benefits to solo parent as provided under Republic Act (RA) 8972 or the Solo Parent's Welfare Act and CSC Memorandum Circular (MC) No. 08, series 2004; 14. Monitors and gives advice and recommendations on matters relevant to the general standards of hygiene and cleanliness, as well as environmental sanitation of working areas including canteens and building premises; 15. Prepares prescribed reports for submission to the offices concerned; 16. Prepares revenue issuances relative to the abovementioned functions; 17. Coordinates with the offices concerned in the implementation of the abovementioned functions; and 18. Performs other functions as may be assigned. 3

1. Career Management Section 1.1. Studies, designs and evaluates the recruitment system to effectively identify the sources of talent to meet organizational needs; 1.2. Coordinates with placement centers, schools and colleges in active search for qualified prospective applicants; 1.3. Conducts proper screening and evaluation of applicants for employment based on established qualification standards in the Bureau as approved by the CSC; 1.4. Takes action/prepares replies to applications and related correspondences; 1.5. Conducts pre-employment orientation, examination both in the National and Regional Offices (ROs) and conducts interview to all qualified applicants in the National Office (NO); 1.6. Prepares Employment Test Results and Forced Rank List of Applicants to be used for the Recruitment and Selection Line-up; 1.7. Verifies through letters the veracity of Civil Service Eligibility, BAR and CPA Board Exam Ratings and other applicable professional licensure and government accredited examination ratings from CSC, Professional Regulation Commission (PRC) and Supreme Court for the NO applicants; 1.8. Conducts reference check for NO applicants who passed the Pre-Employment Examination; 1.9. Updates recruitment database to have a well-organized applicant tracking system; 1.10.Evaluates qualifications of students for on-the-job training and refers to the requesting divisions/offices; and 1.11.Performs other functions as may be assigned. 2. Manpower Management Section 2.1. Acts as Secretariat to the regular meetings of the National Selection Board (NSB); 2.2. Processes recruitment, promotion & renewal papers, including the change of item number & position title; 2.3. Monitors reports on employees under probation; 2.4. Routes recruitment/promotion documents to other concerned sections for database updates; 4

2.5. Coordinates with the Career Executive Service Board (CESB) in relation to the third level eligibilities and required reports; 2.6. Prepares reports on filled/unfilled positions and publishes in the BIR website; 2.7. Liaises with CSC, Department of Budget and Management (DBM), National Intelligence Coordinating Agency (NICA), Department of Finance (DOF) and Presidential Management Staff (PMS) on personnel matters; 2.8. Prepares Personal Services Itemization and Plantilla of Personnel (PSI POP) for budget preparation; 2.9. Coordinates, monitors and updates the use of Organizational Management/Organizational Structure for employees' personnel number purposes; and 2.10.Performs other functions as may be assigned. 3. Performance Evaluation and Management Section 3.1. Studies, designs, monitors and evaluates the employees' performance evaluation system to determine the effectiveness in meeting the Bureau's goals; 3.2. Identifies standards and criteria, and calibrates ratings for performance measurements; 3.3. Assists office/unit heads in conducting performance evaluation and giving regular feedback session to their respective personnel; 3.4. Evaluates appraisals and ranking of employees' performance based on submitted performance evaluation forms; 3.5. Coordinates and monitors the use of the HRIS on Performance Management; 3.6. Provides assistance to officials in the accomplishment of the Career Executive Service Performance Evaluation System (CESPES); 3.7. Monitors the compliance of the BIR on the CESPES process; 3.8. Undertakes studies and prepares recommendations relative to the rewards or sanctions in support of the performance appraisal system of the Bureau; 3.9. Provides recommendations and assistance on the different rewards and recognition given to employees; and 3.10.Performs other functions as may be assigned. 5

4. Compensation and Benefits Section 4.1. Monitors the use of the Biometric System for attendance of NO employees; 4.2. Posts attendance and leave availments of employees in the individual leave card; 4.3. Acts on payment of salary suspensions, resumptions, deductions, and/or stoppage in applicable cases; 4.4. Refers to the Internal Affairs Service for investigation and appropriate action any violation on office rules and regulations regarding attendance as well as those cases previously decided which are being appealed by the concerned employee; 4.5. Acts on requests for permission to teach, practice a profession, travel abroad, engage in business and other related requests; 4.6. Liaises with DOF and Department of Foreign Affairs (DFA) on permit to travel abroad for personal purposes; 4.7. Receives tally sheets on exit survey/questionnaire for all employees who are retiring, resigning or transferring to other government agencies and forwards to Research and Statistics Division to establish a feedback mechanism; 4.8. Acts on matters concerning attendance, computation of leave credits, transfer to other government offices, dropping from the rolls, retirement, resignation, leave of absences and related activities; 4.9. Provides services for the processing of retirement, separation & death benefits and authorizes payment thereof; 4.10.Authenticates documents on retirement benefit claims of designated beneficiary/ies (e.g. Death Certificate of the pensioner and the decision of the agency's Legal Service identifying the legal heirs of the deceased); 4.11.Updates database of separated employees; 4.12.Prepares Notice of Salary Adjustment (NOSA)/Notice of Step Increment (NOSI); 4.13.Prepares reports regarding separation/travel abroad/longevity and loyalty benefits; 4.14.Monitors and updates the Personnel Administration Module on personnel actions (i.e. separation, longevity, loyalty benefits); 4.15.Implements policies on compensation, benefits and incentive scheme for Bureau employees; and 6

4.16.Performs other functions as may be assigned. 5. Information and Records Section 5.1. Prepares Certificates of Employment and Service Records relative to applications for loan, retirement, longevity pay, loyalty pay, compliance to subpoenas and other related purposes; 5.2. Provides assistance/prepares reply to queries regarding personnel assignments; 5.3. Acts on requests/queries by providing information/records and other vital documents in reply to communications/documents on subpoenas issued by the Ombudsman, Courts, National Bureau of Investigation and other investigating offices; 5.4. Processes applications and/or issues temporary Identification Cards for contractors of the Bureau; 5.5. Receives and evaluates applications/requests for transfer of BIR employees and forwards the same to Resource Management Group for instructions; 5.6. Prepares transmittal letters of signed and numbered Revenue Travel Assignment Orders (RTAOs)/Revenue Special Orders (RSOs) to employees concerned; 5.7. Prepares correspondence/communication with regard to compliance and other concerns on transfer of employees; 5.8. Prepares, maintains and updates employees' records and other pertinent employee information; 5.9. Maintains and updates employees' assignment database and Service Record Database based on RTAOs; 5.10.Prepares, maintains and updates database of employees based on the submitted requirements (i.e. acknowledgement receipts, reports for duty, clearance) and other reports for monitoring of compliance to issued RTAOs/RSOs; 5.11.Maintains and/or updates Current Personnel Strength (CPS) for purposes of providing employee information including current place of assignment, statistical reports on the number of employees by work unit/occupational group and other reports as required; 5.12.Maintains and updates the Directory of BIR Officials based on RTAOs issued; 5.13.Scans 201 files and serves as the official repository of records and documents of revenue personnel; 7

5.14.Checks the completeness and summarizes the submitted Statement of Assets, Liabilities and Networth (SALN) of all National Office personnel for endorsement to CSC; and 5.15.Performs other functions as may be assigned. 6. Payroll Section 6.1. Encodes/updates changes in the BIR Payroll System (BPS) for all BIR employees in the National Office (NO) and Regional Offices (ROs): a. New Recruits b. BIR Form No. 2305 (for personal/ additional exemption/ change of status) c. Promotion d. Retirement e. Suspension f. Resumption g. RTAO h. GSIS/PhilHealth/Pag-IBIG Nos. i. PAG-IBIG Contributions j. NOSI k. Other updates/changes 6.2. Receives from Information Systems Development and Operations Service (ISDOS) the Salary/Personnel Economic Relief Allowance (PERA)/Deduction List/Alphalist Payroll Register in soft and hard copies for sorting and distribution/mailing to ROs; 6.3. Prepares and forwards to Budget Division & Accounting Division for processing of National Office regular employees' Salary & PERA/ Supplemental Payroll/ Representation and Transportation Allowance (RATA)/ Loyalty Pay/Longevity Differential/ Clothing Allowance/ Mid-Year Bonus/ Year-End Bonus/Cash Gift/Productivity Enhancement Incentive (PEI)/ Performance-Based Bonus (PBB) the following: a. Obligation Request and Status (ORS) b. Disbursement Voucher (DV) c. Request for Funding based on the Summary by Project Code d. List of Cancellation e. Summary of Deductions f. Payroll Advice g. List of Required Reports h. Certification 6.4. Prepares ATM Payroll Advice (hard and soft copies) on a weekly basis for Salary & PERA, monthly basis for RATA/Loyalty, 8

semestral for Mid-Year/Year-End Bonus, yearly for Clothing Allowance/PEI/PBB and validates additional adjustments and forwards to Accounting Division; 6.5. Prepares individual ORS/DV/Certification/ Other documentary requirements for employees who were cancelled/hold payment in the General Office Payroll and those not included in the Supplemental Payroll; 6.6. Prepares and forwards to Budget Division & Accounting Division the Salary/PERA/Government Share/Withholding Taxes/Clothing Allowance/Mid-Year Bonus/Year End Bonus/Cash Gift/PBB/PEI of RO employees for funding request; 6.7. Processes the transfer of budget allocation for Loyalty Pay for RO employees; 6.8. Processes the salary differential/salary deductions of employees relative to salary adjustment due to step increment/promotion; 6.9. Prepares and forwards to Budget Division & Accounting Division for processing of retired Regional Office employees' Year-End Bonus/Cash Gift for funding request; 6.10.Processes E-Card/BIR ID for NO new recruits/promoted employees, change/correction of personal information and lost E-Card for submission to Land Bank of the Philippines (LBP) East Avenue; 6.11.Validates the Regional Offices employees' Sub-Allotment Advice (SAA); 6.12.Prepares Monthly Agency Remittance Advice (ARA) forms for transmittal to GSIS thru e-mail; 6.13.Prepares payslip for other benefits (RATA, Loyalty, Mid-Year Bonus, Year-End Bonus, Cash Gift, PBB and PEI) for NO employees; and 6.14.Performs other functions as may be assigned. B. Training Management Division 1. Formulates policies, work programs, standards, guidelines and procedures, including forms relative to the development and implementation of all training and development programs in the Bureau; 9

2. Conducts Training Needs Analysis (TNA) to identify the competency gaps and recommends effective training and development programs for the Bureau personnel; 3. Designs course syllabus/curriculum and develops/enhances training programs/materials for the Bureau's training programs; 4. Oversees/monitors and evaluates all regular and specialized trainings conducted by various offices (e.g. legal, etc.); 5. Designs evaluation questionnaires and instruments, monitors and evaluates training programs, conducts impact analysis and recommends effective measures to improve said programs; 6. Prepares and recommends manuals on methods, procedures and techniques regarding development of all training programs in the Bureau as well as local and foreign scholarship programs and study grants for Bureau personnel; 7. Formulates, develops, submits, implements, monitors and evaluates annual Gender and Development (GAD) plans and budgets, and GAD accomplishment reports; 8. Provides mechanism for the development of programs, activities and projects (PAPs) to respect, protect and fulfill the rights of women at the socio-cultural and economic spheres; 9. Oversees the general welfare programs for BIR employees e.g. Day Care Center, and other related activities; 10. Develops, implements, and evaluates Comprehensive Drug-Free Workplace Program of the Bureau; 11. Prepares prescribed reports for submission to the offices concerned; 12. Prepares revenue issuances relative to the abovementioned functions; 13. Coordinates with the offices concerned in the implementation of the abovementioned functions; and 14. Performs other functions as may be assigned. 1. Training Research and Development Section 1.1. Formulates/enhances policies, standards, guidelines and procedures relative to the Bureau's training programs and evaluation designs and strategies; 10

1.2. Conducts TNA to identify the competency gaps and to determine appropriate interventions such as trainings, developmental programs and organizational activities for Bureau personnel; 1.3. Prepares/updates/enhances the Training Plan of the Bureau; 1.4. Identifies new training courses and designs curriculum for the continuous professional development/improvement of the knowledge, skills and attitude of Bureau personnel; 1.5. Develops programs to ensure that Bureau personnel have the necessary skills, behaviors and attitudes needed to support the strategic plan of the BIR; 1.6. Facilitates the implementation of the gender mainstreaming efforts of the National Office through the GAD planning and budgeting process; 1.7. Formulates the National Office GAD Plans, Programs and Budgets in response to the gender gaps and issues faced by women and men employees, following the conduct of a gender audit, gender analysis, and/or review of sex-disaggregated data; 1.8. Assists in GAD-related capacity development of and provides technical assistance to the regional offices; 1.9. Coordinates with the regional offices to ensure their meaningful participation in GAD strategic and annual planning exercises especially on the preparation and submission of GAD Plans and Budgets; 1.10.Leads the conduct of advocacy activities and the development/reproduction of the Information Education Campaign (IEC) materials to ensure critical support of officials, employees and relevant stakeholders to the activities of the GAD Focal Point System (GFPS) and GAD mainstreaming activities; 1.11.Monitors the implementation of the GAD-related programs, activities and projects (PAPs) in the regional office and suggests corrective measures to improve implementation of GAD PAPs and GFPS activities; 1.12.Prepares the annual GAD accomplishment report of the National Office; 1.13.Reviews and inputs comments to the GAD Plans and Budgets and Accomplishment Reports of the regional offices; 1.14.Provides regular updates and recommendations to the Regional GFPS Chairperson on the activities of the GFPS and the 11

progress of regional GAD mainstreaming activities based on the feedback and reports of the various offices of the region; 1.15.Provides regular updates and recommendations to the GFPS Chairperson or Alternate Chairpersons on the activities of the GFPS and the progress of the national and regional GAD mainstreaming activities based on the feedback and reports of the national and regional offices; and 1.16.Performs other functions as may be assigned. 2. Training Materials Development Section 2.1. Designs course syllabus and develops training materials for regular training programs; 2.2. Coordinates with offices concerned regarding regular training programs and activities; 2.3. Enhances and revises course syllabus and training materials based on post-training evaluation results and recommendation/direction from top management; 2.4. Conducts briefing and debriefing after release of newly developed/updated regular training materials; and 2.5. Performs other functions as may be assigned. 3. Information Technology Training Materials Development Section 3.1. Designs course syllabus and develops training materials for Information Technology (IT) training programs; 3.2. Coordinates with offices concerned regarding IT training programs and activities; 3.3. Enhances and revises course syllabus and training materials based on post-training evaluation results and recommendation/direction from top management; 3.4. Monitor the actual Information and Communications Technology (ICT) training conduct; 3.5. Conducts briefing and debriefing after release of newly developed/updated IT training materials; and 3.6. Performs other functions as may be assigned. 12

4. Training Monitoring and Evaluation Section 4.1. Prepares Training Evaluation Plan (TEP); 4.2. Designs training evaluation questionnaires and instruments; 4.3. Monitors the actual training conduct and prepares corresponding reports; 4.4. Conducts course evaluation studies and analysis after each training delivery; 4.5. Prepares Training Evaluation Reports (TERs) and recommendations; 4.6. Conducts impact analysis of identified course/s in coordination with offices concerned in order to measure the effectiveness and contribution of training interventions; to assess effects of training on-the-job and justify the expense of training through scientific analysis; and 4.7. Performs other functions as may be assigned. 5. Scholarship Section 5.1. Formulates/enhances policies, standards, guidelines and procedures on local and foreign scholarship programs of the Bureau plus study leave grant for BIR employees; 5.2. Ensures that all invitations to local or foreign training are properly reviewed and assessed to match the appropriate training recipient based on training needs; 5.3. Evaluates local and foreign trainings/scholarship invitations for dissemination/processing of nominee/s or recommendation/s in coordination with the Civil Service Commission (CSC), Technical Education Skills Development Authority, Department of Foreign Affairs, Department of Finance and other agencies, embassies and consulates of foreign countries; 5.4. Facilitates processing of application, certification, authorization and requests for extension as well as scholarship contracts of Bureau scholars and in the preparation of documents for foreign scholarship nominees of the Bureau; 5.5. Facilitates the processing of study leave contracts relative to the study leave grant for BIR employees in coordination with offices concerned and the CSC; 13

5.6. Monitors the rendering of compulsory service obligation of the scholarship grantee/s to the Bureau equivalent to the period of scholarship/training granted; 5.7. Prepares/maintains the database/pool of scholarship nominees and grantees; 5.8. Provides information materials on scholarships and other grants; and 5.9. Performs other functions as may be assigned. C. Training Delivery Division 1. Formulates policies, work programs, standards, guidelines and procedures in the preparation and implementation of training calendar of the Bureau and the efficient conduct thereof; 2. Administers/implements the conduct of priority programs/courses on all trainings, Continuing Educational Programs, technical courses on audit and collection, administration and compliance, on-the-job or cadetship trainings, workshops and other training programs designed to mold, develop and enhance the knowledge, skills and abilities (KSA), moral fitness, efficiency and capability such as Regular Trainings (Orientation, Technical and Specialized/Advanced Courses for Revenue Officers and other functional positions, Managerial/Leadership Courses), Information and Communication Technology (ICT)/ICT-Related Trainings (hands-on, e-Learning, PC Tutorials/Computer Aided Training/Webinar, coaching, shadowing), Livelihood Programs and Pre-retirement, including all coordinated and deliverable trainings needed by other office; 3. Prepares Revenue Special Order (RSO) for in-house trainings, briefings, including those sponsored by donor agencies, or conducted by other agencies, institutions, associations and similar thereto; 4. Acts as clearing house for all RSOs coordinated by other offices; 5. Manages and controls Training Database of bureau personnel including the mandatory submission of certificates relative to trainings attended/conducted outside the bureau; 6. Monitors the conducts of all training courses in the regional offices, consolidates submitted Training Completion Reports and ensures adherence and compliance with the Regional Training Calendar; 7. Acts as the central repository of all training modules/hand-outs and other instructional materials including local and foreign post training materials, thesis and reports; 14

8. Facilitates the flow of information and recommendations on training and development policies, efforts and future needs between National and Regional Offices including external parties; 9. Manages and approves all articles/publications in the BIR Website/ Portal regarding regular/coordinated in-house training programs; 10. Manages health information and education programs of the bureau such as briefings and publishing monthly health bulletins; 11. Provides senior citizens and solo parent employees with livelihood development services trainings on livelihood skills, basic business management, etc.; 12. Maintains and manages the utilization of training facilities in the BIR National Office (NO) Training Rooms, National Training Center (NTC) and BIR Dormitory; 13. Provides support on key major programs/activities of the bureau such as competency examinations, roll-out of new projects, tax campaign activities/kick-off, tax filing activities, anniversary programs and similar thereto; 14. Manages and supervises the BIR Library; 15. Facilitates for possible certification/accreditation as training institution, programs/courses, trainers to third party institutions and/or other government agencies (e.g. Civil Service Commission (CSC), Professional Regulation Commission (PRC), Mandatory Continuing Legal Education (MCLE), etc.); 16. Prepares prescribed reports for submission to the offices concerned; 17. Prepares revenue issuances relative to the abovementioned functions; 18. Coordinates with the offices concerned in the implementation of the abovementioned functions; and 19. Performs other functions as may be assigned. 1. Regular & Coordinated Training Section 1.1. Prepares and implements the conduct/delivery of the following: 1.1.1. Trainings/Seminars based on the Training Calendar for regular trainings; 1.1.2. Training courses on priority programs whether in-house delivered or vendor-delivered (outsourced); 15

1.1.3. Train-the-Trainers Seminar upon release of newly developed/updated instructional materials/trainers guide; and 1.1.4. Livelihood workshops and pre-retirement seminars to employees for compulsory and/or optional retirement. 1.2. Provides and ensures that potential and seasoned trainers/resource speaker/subject matter experts (SMEs) are continuously developed in a fair and equitable manner through capacity building by equipping them with competencies and character to meet future changes and challenges by training locally and/or abroad and cascades the same; 1.3. Prepares communications (memoranda, invitation letters) and other necessary training documents (i.e. request for training venues, facilities, etc.); 1.4. Prepares/routes/disseminates Revenue Special Order (RSO) of Trainers for regular and coordinated trainings; 1.5. Administers examination and post training evaluation questionnaires; 1.6. Facilitates the conduct of briefing and debriefing sessions on all regular training programs; 1.7. Prepares write up for the concluded training/seminars and submits the same to Internal Communications Division (ICD) for publication in the BIR Weekender and BIR Monitor; 1.8. Prepares Training Completion Reports (TCRs) of regular trainings conducted in the National Office (NO); 1.9. Prepares schedules and monitors the conducts of On-the-Job Trainings/Cadetship and conducts the operational activities of the Trainees and consolidates expected results of the assessment; 1.10.Prepares Obligation Request and Status (ORS) and Disbursement Vouchers (DVs) for payment of training expenses; 1.11.Monitors the submission of the Regional Training Calendar (RTC)/TCR/Monthly Accomplishment Report (MAR) of trainings conducted in the Regional Office (RO) for Key Performance Indicator (KPI); 1.12.Provides assistance to offices concerned/services relative to the conduct of their briefings/seminars/workshop and study tours of students/foreign delegates; 16

1.13.Maintains and updates database of trainers/resource persons/ speakers; 1.14.Serves as the official repository of records and outputs on training documents relative to regular trainings for use of authorized personnel/trainers; 1.15.Administers capacity development and provides resource persons and/or technical assistance, if warranted, to regional offices; 1.16.Oversees and monitors that the administration of decentralized training courses are uniformly implemented in relation to its objective, length and content through reports and random check; and 1.17.Performs other functions as may be assigned. 2. Information and Communications Technology (ICT)/ICT Related Training Section 2.1. Administers and implements the conduct/delivery based on Training Calendar/roll-out schedule of the following whether in- house or vendor-delivered: 2.1.1. Integrated Tax System (ITS)/Electronic Taxpayers Information System (eTIS); 2.1.2. eSystems for eServices; 2.1.3. Stand-alone Sytems; 2.1.4. Training-of-Trainers (TOT) seminar for ICT/ICT Related Trainings upon release of newly developed/updated instructional materials/trainers guide; 2.2. Ensures and provides that potential personnel are being developed in a fair and equitable manner as trainers/resource speakers for ICT/ICT Related Trainings; 2.3. Prepares communications (memoranda and letters) and other necessary training documents (i.e. request for training venues, facilities, etc.); 2.4. Prepares/routes/disseminates RSO of trainers for ICT/ICT- Related trainings; 2.5. Prepares/routes/disseminates RSO for vendor-delivered trainings (training deliverable of contractors) initiated by project proponents; 2.6. Administers examinations and training evaluation questionnaires for in-house ICT/ ICT-related trainings; 17

2.7. Prepares completions reports of ICT/ICT Related Trainings conducted and pertinent documents on training conducts of ICT/ICT Related Trainings; 2.8. Prepares write up for the concluded training/seminars and submits the same to ICD for publication in the BIR Weekender/Monitor; 2.9. Maintains and updates the trainer database and directory; 2.10.Prepares ORS and DVs for payment of training expenses; 2.11.Manages the general operations of the BIR dormitory and the National Training Center (NTC) Building in coordination with Finance Service and Administrative Service; 2.12.Prepares, manages, maintains and conducts periodic inventory of furniture and fixtures, training equipment, tools and facilities at the NTC; 2.13.Administers capacity development and provides resource persons/technical assistance, if warranted, to regional offices; 2.14.Oversees and monitors that the administration of decentralized training courses are uniformly implemented in relation to its objective, length and content through reports and random check; and 2.15.Performs other functions as may be assigned. 3. Administrative and Records Section 3.1. Prepares and updates the Training Calendar for regular/ coordinated and ICT trainings; 3.2. Prepares Monthly Accomplishment Report, consolidates the same for the Annual Accomplishment Report and provides overall training conduct of the bureau to other office concerned upon request; 3.3. Coordinates with Finance Service and other offices concerned regarding allocation of funds relative to the conducts of Regular/Coordinated trainings and ICT/ICT-Related trainings including payment to training and seminar fees to outside seminars and analyses training administration cost (actual training cost over total revenue collection for the year) in contribution to the achievement of BIR's Mission and Vision; 3.4. Prepares Memorandum regarding Request for Funding and Budget Estimates of Regular and ICT/ICT-related trainings including canvass of outside venues (hotels, convention halls, 18

etc.), transportation, training invitations, payment to training and seminar fees for outside seminars; 3.5. Prepares/disseminates RSO of participants for Regular/Coordinated (in-house and outside trainings), ICT/ICT- Related Trainings; 3.6. Analyses and monitors compliance with equal work opportunity laws by ensuring that talented personnel are being developed in a fair and equitable manner without regard to race, color, sex, age, religion, mental or physical disability; 3.7. Coordinates with Internal Communications Division on publication and dissemination of communications pertaining to training; 3.8. Prepares RSO of participants for regular/coordinated (in-house and invitations), ICT trainings and other pertinent documents in the conduct of trainings; 3.9. Prepares budget estimates for ICT/ICT-Related Trainings including payment to training and seminar fees for outside seminars; 3.10.Prepares and disseminates communication and other necessary training documents; 3.11.Monitors the schedule/attendance of participants to different seminars/trainings/ conferences; 3.12.Prepares Certificates, Certifications of Trainings Attended by Bureau personnel, programmes and directory of participants; 3.13.Manages/maintains/updates and controls Training Database of personnel based on submitted documents such as Training Completion Reports, updated Current Personnel Strength (CPS), Revenue Travel Assignment Orders (RTAOs) and photocopy of Certificates of Training/Attendance (in-house/ outside trainings and vendor-delivered/scholarship/grants) as well as the manual back-up of personnel training records; and 3.14.Performs other functions as may be assigned. 4. Training Materials and Production Section 4.1. Takes charge of the supplies and materials to be used for the preparation of visual aids/instructional materials pertinent to training delivery; 4.2. Handles the reproduction of instructional materials and hand- outs for regular/coordinated and ICT/ICT Related Trainings; 19

4.3. Coordinates with Training Management Division regarding the updated training materials/modules prior to training delivery; 4.4. Provides technical assistance during the conduct of training; 4.5. Prepares Request and Issue Slips (RIS), Purchase Request (PR) and Requests for Inspection (in case of repair) of training equipment, materials and other training paraphernalia; 4.6. Acts as the official repository of all training modules /hand-outs and other instructional materials including local and foreign post training materials and reports; 4.7. Prepares, maintains and conducts periodic inventory of furniture and fixtures, training equipment, tools and facilities, as well as supplies and learning-related materials; 4.8. Manages and sets up training venues and maintain its cleanliness and orderliness; and 4.9. Performs other functions as may be assigned. 5. BIR Library 5.1. Manages and maintains the Library for the Bureau personnel and other readers and researchers; 5.2. Provides library services to Bureau personnel and other readers and researchers; 5.3. Catalogues/processes books and other reading materials for circulation; 5.4. Maintains index of current and historical published BIR documents; 5.5. Acquires and updates collection of books and other reading materials relevant to the work of the Bureau; 5.6. Acts as the official repository of all thesis by personnel with study grants for future reference; and 5.7. Performs other functions as may be assigned. II. FINANCE SERVICE 1. Provides functional direction to budgeting and accounting of disbursements; 2. Formulates policies and administers work programs, standards, guidelines and procedures, including forms relative to the abovementioned functions; 20

3. Administers the financial management information system and other financial systems specifically on the requirements for process improvement; 4. Identifies risks and recommends possible mitigating action plan; 5. Monitors, evaluates and improves programs and activities under its responsibility; 6. Reviews, recommends and/or approves all reports and other actions of the divisions under its responsibility; 7. Consolidates and/or prepares prescribed reports for submission to the offices concerned; 8. Coordinates with offices concerned in the implementation of the abovementioned functions; 9. Provides policy guidance and operational directions to all divisions under the Service and to Regional and District Offices (RDOs) relative to the abovementioned functions; and 10. Performs other functions as may be assigned. A. Budget Division 1. Formulates policies, work programs, standards, guidelines and procedures, including forms relative to the preparation, execution and control of the BIR budget; 2. Allocates budget appropriation in accordance with the program/project thrusts of the Bureau; 3. Schedules and coordinates the various steps of the budget process in the Bureau to meet prescribed time schedules and deadlines; 4. Prepares annual, supplemental, special and deficiency budgets of the Bureau in accordance with prescribed guidelines; 5. Assists top management in the presentation of BIR budgetary estimates before administrative and legislative bodies; 6. Represents the BIR on routine budget meetings with the Department of Budget and Management (DBM), the Department of Finance (DOF) and the technical staff of the Appropriations and Finance Committees of Congress; 7. Maintains awareness on all developments affecting budgetary matters; 8. Establishes a control and reporting system to ensure that budget execution in the National Office (NO) and Regional Offices (ROs) is properly implemented; 21

9. Provides fund support to the operations, plans and programs of the Bureau subject to budgetary ceilings; 10. Recommends measures for the efficient and effective utilization of financial resources and for improving budgetary process in BIR; 11. Keeps and maintains Registries of appropriations, allotments, Obligations incurred, disbursement and balances; 12. Prepares prescribed reports for submission to offices concerned; 13. Prepares revenue issuances relative to the abovementioned functions; 14. Coordinates with offices concerned in the implementation of the abovementioned functions; and 15. Performs other functions as may be assigned. 1. National Office Budget Section 1.1. Monitors the preparation and submission of budget estimates and budget accountability reports in the NO, ascertains problem areas and renders service whenever necessary; 1.2. Analyzes, reviews and evaluates for completeness and conformity to instructions of budget proposals submitted, including justification materials; 1.3. Consolidates budget proposals of various services and divisions of the NO; 1.4. Prepares justification and other materials to accompany budget estimates including those needed in the consultation meetings and hearings in DOF, DBM and in both houses of the Congress; 1.5. Keeps and maintains information on the Obligation Request and Status (ORS) acted upon forwarded by the different offices of the NO; 1.6. Evaluates Project Procurement Management Plan (PPMP) submitted by the different offices of the NO for submission to Bids and Awards Committee (BAC) Secretariat; and 1.7. Performs other functions as may be assigned. 2. Regional Budget Section 2.1. Provides consultation and technical assistance to ROs on budgetary matters; 2.2. Monitors the preparation and submission of Budget Proposals, Budget Execution Documents (BEDs) and Budget and Financial 22

Accountability Reports (BFARs) of ROs and disseminates instructions and circulars related thereto; 2.3. Assists in the budget hearings of ROs; 2.4. Processes, analyzes and collates budget proposals, BEDs and BFARs of ROs and submits recommendations or suggests remedial actions on significant problems and constraints reported; 2.5. Prepares and reviews Sub-Allotment Advice (SAA) covering regular budget allocation and other fund releases of ROs and forwards the same to concerned ROs; 2.6. Reviews requests for modification or realignment of funds whenever necessary; and 2.7. Performs other functions as may be assigned. 3. Budget Control Section 3.1. Keeps and maintains Registries of appropriations, allotments and obligations incurred, disbursements and balances by program, activity, project and by expense object including its changes and adjustments; 3.2. Prepares the BFARs of the NO; 3.3. Keeps and maintains original copy of the ORS and Notice of Obligation Request and Status Adjustment (NORSA); 3.4. Compiles and analyzes data on obligations incurred by the NO for possible transfer or re-allotment of funds and for purposes as may be needed by top management; 3.5. Prepares supplemental or special budgets whenever necessary; and 3.6. Performs other functions as may be assigned. 4. Reports Consolidation and Records Section 4.1. Consolidates budget proposals of the National and Regional Offices into one Bureau budget proposal; 4.2. Prepares Bureau's consolidated BEDs and BFARs required by the Fiscal Agencies of the government as well as administrative reports required by top management of the Bureau; 4.3. Prepares BEDs of the NO based on approved budget; 4.4. Acts as liaison to fiscal agencies involving budget matters; 23

4.5. Acts as custodian of all budget documents and records; and 4.6. Performs other functions as may be assigned. B. Accounting Division 1. Formulates policies, work programs, standards, guidelines and procedures, including forms relative to the accounting of disbursements and cash allocation incurred by the Bureau; 2. Certifies as to Availability of Funds (CAFs) in accordance with auditing rules and regulations; 3. Updates regularly the content of the BIR Website/Portal (using the Content Management System) pertaining to information/matters related to the functions of the division, as defined in pertinent revenue issuances; 4. Prepares reply/comment on Commission on Audit (COA) Audit Observation Memoranda (AOM) and status of implementation on prior year's observations as contained in the Annual Audit Report (AAR); 5. Prepares prescribed reports for submission to offices concerned; 6. Prepares revenue issuances relative to the abovementioned functions; 7. Coordinates with the offices concerned in the implementation of the abovementioned functions; and 8. Performs other functions as may be assigned. 1. Processing Section 1.1. Pre-audits, processes, reviews and settles various money claims in compliance with accounting and auditing rules and regulations; 1.2. Prepares Notice of Obligation Request and Status Adjustment (NORSA) and Notice of Budget Utilization Request and Status Adjustment (BURSA) for adjustment in the Obligation Request and Status (ORS) and Budget Utilization Request and Status (BURS); 1.3. Transmits to offices concerned suspended claims for compliance with audit requirements; 1.4. Keeps and maintains Index of Payments to private creditors; 24

1.5. Keeps and maintains records on taxes withheld from private creditors; 1.6. Prepares prescribed reports for submission to offices concerned; and 1.7. Performs other functions as may be assigned. 2. Bookkeeping Section 2.1. Maintains accounting records and books of accounts [Journal Entry Vouchers (JEVs), General Ledgers and General Journals] to reflect accurate and current financial information relative to expenditures and disbursements of the Bureau required by management and other government agencies in accordance with existing accounting and auditing rules and regulations; 2.2. Prepares and consolidates trial balances, supporting schedules and statements and other financial reports of the National Office (NO) and those submitted by Regional Offices (ROs) for submission to fiscal agencies; 2.3. Informs the offices concerned of their accountabilities (e.g. supplies accountabilities, cash accountabilities for the settlement of their account; 2.4. Uploads data on salary deductions from BIR Payroll System (BPS) for importation to Electronic New Government Accounting System (eNGAS) e.g. Philhealth, GSIS, BIR Coop, BIR Savings and Loans Association (BIRSALA), Pag-ibig, etc.; 2.5. Encodes financial transaction to eNGAS for JEV generation; 2.6. Keeps records of all supplies, goods and equipment procured and delivered for utilization; 2.7. Analyzes transactions for proper recording in the books of accounts and effect necessary adjustments; 2.8. Prepares reply/comment on audit observations involving unrecorded expenditures and disbursements of the Bureau; 2.9. Prepares Order of Payment; and 2.10.Performs other functions as may be assigned. 3. Reconciliation and Monitoring Section 3.1. Maintains updated balance of Obligation Report (ObR) issued by the Budget Division; 25

3.2. Monitors all disbursements of the Bureau � e.g., salaries, benefits, tax refund payments and other expenses; 3.3. Keeps and maintains subsidiary ledgers of all salary deductions and cash advances of NO employees; 3.4. Prepares and submits schedules of unliquidated obligations and cash advances of NO; 3.5. Prepares report on aging of accounts payable of the NO; 3.6. Keeps and maintains records of cash advances granted to and liquidated by NO officials and employees; 3.7. Prepares demand letter to BIR officials and employees with outstanding cash advances and COA disallowances for their settlement; 3.8. Prepares certification of unliquidated cash advance for purposes of securing authority to travel abroad; 3.9. Reconciles Modified Disbursement System (MDS) account (current and savings accounts) maintained with Land Bank of the Philippines (LBP); 3.10.Prepares Certification of Availability of Funds (CAFs) as required per COA accounting and auditing rules and regulations; 3.11.Prepares Notice of Transfer of Cash Allocation to ROs and advises them of such transfer; 3.12.Records in the eNGAS to set-up receivables from NO employees, e.g. salary overpayment as reported by the Personnel Division and remittances for HDMF, PhilHealth and GSIS contributions; 3.13.Coordinates with General Services Division on the balance of Cash Allocation; 3.14.Prepares requests to Department of Budget and Management (DBM) for the release of Notice of Cash Allocation (NCA) to cover Accounts Payable, Informer's Reward, Tax Refunds and Trust Receipts; 3.15.Reconciles reciprocal accounts with ROs; 3.16.Maintains updated cash balances to ensure availability of cash for all claims presented for payment; 26

3.17.Analyzes and reconciles accounts recorded in the books of accounts to arrive at the correct account balances; 3.18.Consolidates financial reports submitted by the ROs for submission to fiscal agencies Budget and Financial Accountability Reports (BFARs); 3.19.Prepares reply/comment on audit observations involving accounts recorded in the books having abnormal balances; and 3.20.Performs other functions as may be assigned. 4. Verification Section 4.1. Receives and releases all incoming and outgoing papers, documents and reports of the division; 4.2. Acts as custodian of all accounting documents and records; 4.3. Acts on request for verification of information regarding accounting data; 4.4. Issues certified copies of documents requested by duly authorized BIR officials and employees and other government entities; 4.5. Issues certification of remittances made to PhilHealth, GSIS, Pag-IBIG, National Home Mortgage Finance Corporation (NHMFC) and other government and private entities as requested by BIR officials and employees; 4.6. Verifies and issues certifications on Tax Credit Certificates (TCCs) converted to cash; 4.7. Issues Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307), Certificate of Final Tax Withheld (BIR Form No. 2306) and Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) prepared by the Processing Section of the division; 4.8. Prepares Disbursement Vouchers (DVs), alphalist and remits deductions made from salaries including government share of NO employees to entities concerned on a monthly basis (e.g. BIR, GSIS, Pag-IBIG, PhilHealth, etc.); 4.9. Prepares transmittal letter of hard and soft copies of ATM Payrolls to LBP for crediting to individual BIR employees account; 27

4.10.Processes applications for National Office Clearance and Supplemental Clearance of individual revenue officials and employees for retirement, resignation, leave of absence of thirty (30) days or more, transfer, separation and other similar purposes; 4.11.Computes money value of Leave Without Pay (LWOP) and payments made, if any, in connection with Section 4.10 above; 4.12.Encodes/updates in the BIR Payroll System (BPS) loans and deductions of all BIR employees; 4.13.Encodes into the system (Alphalist Data Entry) data corresponding to withholding taxes of private creditors and validates files for attachment to Electronic Filing and Payment System (eFPS) and remits the same to BIR; 4.14.Prepares Annual Alphalist of income taxes withheld on compensation per schedule, BIR Form 1604CF (soft and hard copy) and BIR Form 2316; 4.15.Keeps and maintains Index of Payments to National Office personnel; 4.16.Performs all administrative functions of the Division; and 4.17.Performs other functions as may be assigned. III. ADMINISTRATIVE SERVICE 1. Provides functional direction to procurement, accountable forms, records and property management, building and facilities maintenance, and other general services; 2. Develops and implements policies and administers work programs, standards, guidelines and procedures, including forms relative to the abovementioned functions; 3. Identifies risks and recommends possible mitigating action plan; 4. Monitors, evaluates and improves programs and activities under its responsibility; 5. Reviews, recommends and/or approves all reports and other actions of the divisions under its responsibility; 6. Consolidates and/or prepares prescribed reports for submission to the offices concerned; 28

7. Coordinates with offices concerned in the implementation of the abovementioned functions; 8. Provides policy guidance and operational directions to all divisions under the Service and to Regional and District Offices (RDOs) relative to the abovementioned functions; and 9. Performs other functions as may be assigned. A. General Services Division 1. Formulates policies, work programs, standards, guidelines and procedures, including forms relative to the general services program of the Bureau on the general maintenance of the buildings and facilities, in-house printing, telecommunications, disbursement, bonding and other miscellaneous services; 2. Prepares necessary papers and documents for the procurement of goods and services including infrastructure projects in accordance with the Bureau's requirements; 3. Takes charge of the general maintenance of the National Office Building (NOB), Data Processing Center (DPC) Building, Revenue Computer Center (RCC) Building, National Training Center (NTC) Building, Day Care Center Building, Motorpool Building and Sports Facilities; 4. Provides communication services as well as telephone, mailing, general messengerial and other related services; 5. Provides printing and document reproduction services to all units of the Bureau; 6. Prepares and issues checks/Authority to Debit Account (ADA), Summary of LDDAP-ADAs Issued and Invalidated ADA Entries of all approved Disbursement Vouchers (DVs), payrolls including the corresponding advices; 7. Takes charge of payment of all miscellaneous expenses; 8. Prepares prescribed reports for submission to the offices concerned; 9. Prepares revenue issuances relative to the abovementioned functions; 10. Coordinates with the offices concerned in the implementation of the abovementioned functions; and 11. Performs other functions as may be assigned. 29

1. Disbursement and Bonding Section 1.1. Prepares and issues checks/Authority to Debit Account (ADA), Summary of LDDAP-ADAs Issued and Invalidated ADA Entries of all approved Disbursement Vouchers (DVs), payrolls including the corresponding advices; 1.2. Takes charge of the miscellaneous receipts covered by Order of Payment issued by Accounting Division, Revenue Accounting Division, Assessment Performance and Monitoring Division, Large Taxpayers Document Processing and Quality Assurance Division, Legal and Legislative Division, Records Management Division, Accounts Receivable Monitoring Division, Collection Performance Monitoring Division and Accountable Forms Division and remit to government depository banks or the Bureau of Treasury (BTr); 1.3. Takes charge of the Fidelity and Surety Bonds application of various accountable/disbursing officers; 1.4. Takes charge of the preparation of DV for the refund of performance and bidders bonds; 1.5. Picks-up GSIS insurance maturity checks and educational plan checks of employees of the Bureau; 1.6. Prepares daily/monthly Report of Collection and Deposit, Report of Disbursements and Accountabilities and Report of Checks Issued and Cancelled; 1.7. Maintains and coordinates with other offices concerned on the update/issuance/cancellation of Check/ADA and Collection/ Deposit functionalities of Electronic New Government Accounting System (eNGAS); 1.8. Prepares prescribed reports for submission to the offices concerned; 1.9. Coordinates with the offices concerned in the implementation of the abovementioned functions; and 1.10.Performs other functions as may be assigned. 2. Communication Operations, Reproduction and Miscellaneous Services Section 2.1. Prepares necessary papers and documents for the procurement of the telecommunication service in accordance with the Bureau requirements; 2.2. Provides telephone and other related communication services; 30

2.3. Coordinates with the telecommunication company/ies to ensure uninterrupted and efficient service; 2.4. Prepares DVs and Obligation Requests and Status (ORS) with complete supporting documents for payment of telephone/mobile phone service; 2.5. Oversees the operation and maintenance of the telecommunication/sound system of the BIR National Office (NO); 2.6. Provides printing and document reproduction services to all units of the Bureau; 2.7. Distributes/delivers BIR reports, calendars, annual report, issuances, rulings and other official documents and communications to National, Regional and Revenue District Offices and other offices; 2.8. Takes charge of the mailing services of the BIR NO; 2.9. Prepares prescribed reports for submission to the offices concerned; 2.10.Coordinates with the offices concerned in the implementation of the abovementioned functions; and 2.11.Performs other functions as may be assigned. 3. Building and Facilities Maintenance Section 3.1. Prepares necessary papers and documents for the procurement of goods and services including infrastructure project for the general maintenance services in the accordance with the Bureau's requirements; 3.2. Takes charge of the general maintenance of the NOB, Data Processing Center (DPC), Revenue Computer Center (RCC), National Training Center (NTC), Day Care Center Building, Motorpool Building and Sports Facilities relative to electrical, mechanical, lighting, ventilation, repair, painting, carpentry, plumbing and landscaping; 3.3. Takes charge of the general cleanliness and environmental sanitation of working areas including the canteens and building premises and other facilities (e.g. tennis court, basketball court and other recreational facilities); 3.4. Evaluates proposed building sites, building plans, renovations and other related projects under the Bureau's building program; 31

3.5. Prepares plans/designs/specifications/ scope of works and estimate of the proposed project building and facilities maintenance section; 3.6. Oversees the operation and maintenance of all building and sports facilities within the BIR-NO compound; 3.7. Oversees the operation and maintenance of all outsourced services; 3.8. Allocates office spaces to the various units in the BIR-NO compound; 3.9. Prepares DVs and ORS with complete supporting documents for payment of water, electricity and telecommunication; 3.10.Takes charge of the operation and preventive maintenance of the Emergency Power Supply, fire alarm and protection system, sprinklers, air conditioners, elevator systems, uninterrupted power supply and other electrical and mechanical devices; 3.11.Prepares prescribed reports for submission to the offices concerned; 3.12.Coordinates with the offices concerned in the implementation of the abovementioned functions; and 3.13.Performs other functions as may be assigned. B. Property Division 1. Formulates policies, work programs, standards, guidelines and procedures, including forms relative to property monitoring and control, automotive and equipment maintenance, and warehousing & distribution of supplies and materials; 2. Prepares necessary papers and documents for the procurement of goods and services in accordance with the Bureau's requirements; 3. Prepares deployment list of newly purchased and donated office equipment, furniture and fixtures, Non-IT equipment and motor vehicles; 4. Issues/releases goods procured by the bureau as well as donated/leased equipment and semi-expendable items; 5. Coordinates with the Inspection Committee and Acceptance Committee (IC/AC) in the conduct of actual inspection and acceptance of good; 32

6. Consolidates all deliberated Project Procurement Management Plans (PPMPs) relative to the procurement of common-use supplies and equipment and come up with an Annual Procurement Plan-Common- Use Supplies and Equipment (APP-CSE) of the National Office (NO); 7. Prepares and submits APP-CSE of NO to Procurement Service � Department of Budget and Management; 8. Submits copy of APP-CSE to the Internal Communications Division for publication in the website; 9. Maintains records and monitors accountabilities of issued equipment, semi-expendable properties on the basis of Property Acknowledgment Receipt (PAR), Acknowledgment Receipt for Lease Equipment (ARLE), Inventory Custodian Slip (ICS), Property Transfer Report (PTR) as well as transfer of accountabilities from one Accountable official to another and return of serviceable/unserviceable properties thru the Turnover of Property Accountabilities (TPA), Return of Property Accountabilities/Receipt of Returned Items (RPA/RRI), respectively; 10. Acts as exclusive custodian of all original copies of documentary proofs of ownership of BIR properties and absolutely forfeited/acquired assets, both real and personal properties, including intangible assets; 11. Maintains an updated and systematic system to ensure security of the documents and ease of retrieval thereof upon request by the offices concerned; 12. Maintains BIR motor vehicles in the NO; 13. Prepares prescribed reports for submission to the offices concerned; 14. Prepares revenue issuances relative to the abovementioned functions; 15. Coordinates with the offices concerned in the implementation of the abovementioned functions; and 16. Performs other functions as may be assigned. 1. Automotive and Equipment Maintenance Section 1.1. Maintains and repairs motor vehicles, furniture and fixtures, office and non-IT equipment including the determination of the extent of needed repair in cases where the repair shall be done outside the Bureau; 1.2. Conducts regular preventive maintenance of BIR motor vehicles; 33

1.3. Inspects newly acquired motor vehicle as to conformance with the specifications stated in the contract; 1.4. Insures and registers motor vehicles in the NO and maintains papers and documents thereof; 1.5. Inspects returned motor vehicle as to completeness of accessories and determination of its condition; 1.6. Prepares necessary papers and documents for the procurement of goods and services for the maintenance of motor vehicle, furniture and fixtures, office equipment and non-IT equipment; 1.7. Maintains records of preventive maintenance and repairs of motor vehicles; 1.8. Canvass spare parts and supplies for the preventive maintenance/repair of Motor vehicles assigned in the National Office; 1.9. Prepares and maintains necessary papers and documents for the replenishment of Petty Cash Fund for spare parts and supplies of motor vehicles; 1.10.Monitors and logs the official use of motor vehicles in the pool; 1.11.Prepares Receipt of Returned Items (RRI) and other pertinent papers for receipt/acknowledgment of the returned motor vehicles; 1.12.Renders driving services on official business; 1.13.Receives and checks unserviceable equipment, furniture and fixtures, office equipment, non-IT equipment and waste materials for disposal; 1.14.Prepares RRI for returned unserviceable equipment, furniture and fixtures, office equipment and non-IT equipment and Waste Material Report for returned waste materials; 1.15.Conducts actual physical inventory of returned unserviceable properties for the preparation of the Inventory and Inspection Report of Unserviceable Property (IIRUP); 1.16.Prepares Inventory and Inspection Report of Unserviceable Property (IIRUP), Appraisal Report, Abstract of Canvass prior to disposal; 1.17.Disposes unserviceable motor vehicles, furniture and fixtures, office equipment, IT and non-IT equipment, waste materials and other properties; 34

1.18.Maintains records of returned and disposed unserviceable motor vehicles, IT equipment, non-IT equipment, furniture and fixtures, office equipment and waste materials; 1.19.Prepares prescribed reports for submission to the offices concerned; 1.20.Coordinates with the offices concerned in the implementation of the abovementioned functions; and 1.21.Performs other functions as may be assigned. 2. Property Monitoring and Control Section 2.1. Classifies delivered/surrendered properties and records on proper control logbook for numbering and/or control purposes; 2.2. Assigns property number on acquired furniture and fixtures, IT and Non-IT equipment and motor vehicles; 2.3. Maintains records of issued equipment and semi-expendable properties on the basis of Property Acknowledgment Receipt (PAR), Acknowledgment Receipt for Leased Equipment (ARLE), Inventory Custodian Slip (ICS) and Property Transfer Report (PTR) as well as returned serviceable properties based on Receipt for Returned Items (RRI); 2.4. Maintains individual file of property accountability of revenue employees and officials; 2.5. Receives and records transfer, return and disposal of equipment and semi-expendable properties, serviceable and unserviceable, for cancellation of accountabilities over the same; 2.6. Encodes, validates and updates data in the Property Accountability Monitoring System integrated into Human Resource Information System (HRIS); 2.7. Conducts actual physical inventory in the National Office and prepares Report on Physical Count of Property, Plant & Equipment (RPCPPE) for submission to the Accounting Division and Resident Auditor � Commission on Audit (COA); 2.8. Processes National Clearance for property accountability of revenue personnel pertinent to their resignation, separation from the service, retirement, long leave of absence and transfer to other offices to clear employees of their accountabilities; 2.9. Takes charge of the payments for the monthly/quarterly amortization of all purchased buildings and lots through contract of lease with option to purchase; 35

2.10.Maintains records and documents relative to the purchase and acquisition of BIR lots and buildings, such as Contract, Memorandum of Agreement, Transfer Certificate of Title, Tax Declaration, Deed of Sale, Deed of Donation, Deed of Transfer and other pertinent documents; 2.11.Takes charge of the insurance of BIR owned buildings, furniture and fixtures, equipment and other properties in the NO; 2.12.Prepares prescribed reports for submission to the offices concerned; 2.13.Coordinates with the offices concerned in the implementation of the abovementioned functions; and 2.14. Performs other functions as may be assigned. 3. Warehousing and Distribution Section 3.1. Receives and distributes supplies, materials, BIR Forms and other forms (excluding accountable forms), furniture, motor vehicles and other properties procured by the Bureau as well as returned serviceable properties; 3.2. Prepares necessary papers and documents for the procurement of goods and services in accordance with the Bureau's requirements; 3.3. Prepares and forwards Request for Inspection of delivered goods and services to the Inspection Committee (IC); 3.4. Affixes BIR Property Number to newly acquired motor vehicles, furniture and fixtures, office equipment, IT and non-IT equipment for control and monitoring purposes; 3.5. Distributes supplies, materials and equipment to the different offices in the National Office on the basis of approved Requisition and Issue Slip (RIS); 3.6. Undertakes and monitors the delivery and shipment of IT and Non-IT equipment, motor vehicles, furniture and fixtures, BIR Forms and other forms (excluding accountable forms) to the Regional Offices (ROs), Revenue District Offices (RDOs) and Revenue Data Centers (RDCs); 3.7. Prepares and issues the necessary PAR/ PTR/ ICS /ARLE and Transit Invoice (TI) for the issuance of equipment and semi- expendable properties for documentation and control purposes as well as RRI for returned serviceable properties for cancellation of accountability and Waste Materials Report (WMR) for returned consumable items; 36

3.8. Maintains records on the receipt, issuance and distribution of supplies, materials, IT and Non-IT equipment, motor vehicles, furniture and fixtures, BIR Forms and other forms (excluding accountable forms) procured by National Office; 3.9. Conducts periodic physical inventory of supplies, materials, IT and Non-IT equipment, motor vehicles, furniture and fixtures, BIR Forms and other forms; 3.10.Prepares prescribed reports for submission to the offices concerned; 3.11. Coordinates with the offices concerned in the implementation of the abovementioned functions; and 3.12.Performs other functions as may be assigned. C. Procurement Division 1. Formulates policies, work programs, standards, guidelines and procedures, including forms relative to the systematic procurement of goods, infrastructure projects and consulting services needed by the Bureau; 2. Prepares and recommends manuals on methods and techniques regarding procurement of goods, infrastructure projects and consulting services needed by the Bureau; 3. Updates regularly the content of the BIR Website/Portal (using the Content Management System) pertaining to information/matters related to the functions of the division, as defined in pertinent revenue issuances; 4. Prepares prescribed reports for submission to the offices concerned; 5. Prepares revenue issuances relative to the abovementioned functions; 6. Coordinates with the offices concerned in the implementation of the abovementioned functions; and 7. Performs other functions as may be assigned. 1. Bids and Awards Committee Secretariat Section 1.1. Acts as the main support unit of the Bids and Awards Committee (BAC) and the Technical Working Group (TWG); 1.2. Consolidates all Project Procurement Management Plans (PPMPs) of the National Office (NO) and come up with an Annual Procurement Plan (APP); 37

1.3. Prepares and updates APP for review of the BAC and approval of the CIR; 1.4. Organizes and makes all necessary arrangements for the BAC and TWG meetings such as pre-procurement, pre-bid conferences, receipt and opening of bids, bid evaluation and post-qualifications; 1.5. Prepares Minutes of BAC Meetings and other necessary reports for signature of the BAC members, TWG, Project Proponent and Observer (if any); 1.6. Prepares BAC Resolutions and Notice of Awards (NOA) for signature of the BAC members and approval of the CIR or his duly authorized representative pursuant to existing Revenue Delegation Authority Order (RDAO); 1.7. Prepares Bidding Documents, Invitation to Observers, Suppliers/Contractors/Consultants, Request for Publication and other necessary documents; 1.8. Takes custody of procurement documents and other records; 1.9. Manages the sale and distribution of Bidding Documents to interested bidders; 1.10.Advertises and/or posts bidding opportunities, including Bidding Documents, and notices of awards, approved and notarized contract and notice to proceed; 1.11.Assists in managing the procurement processes; 1.12.Monitors procurement activities and milestones for proper reporting to relevant agencies, when required; 1.13.Acts as the central channel of communications for the BAC with the Project Proponents/End-users, Project Monitoring Offices (PMOs), other units of the line agency, other government agencies, providers of goods, infrastructure projects and consulting services, observers and the general public; 1.14.Acts as central depository of all procurement-related information and continually updates itself with the most current Government Procurement Policy Board (GPPB) resolutions, issuances, circulars and events, and disseminates the same to all relevant officers, employees and parties requiring information; 1.15.Receives and checks completeness of billing documents from various publishing companies; 38

1.16.Prepares Disbursement Vouchers (DVs) and Obligation Request and Status (ORS) with complete supporting documents for payment of cost of publication to various publishing companies; 1.17.Creates, maintains and updates the registration database of suppliers, contractors and consultants; 1.18.Transacts with the Philippine Government Electronic Procurement System (PhilGEPS) in behalf of the BIR; 1.19.Ensures that all procurements undertaken by the BIR are properly documented to provide an audit trail of the procurement process; 1.20.Forwards NOA and other bidding documents relative to the procurement of accountable forms to Accountable Forms Division; 1.21.Prepares Procurement Monitoring Reports and Agency Procurement Compliance and Performance Indicator (APCPI) assessment of the National Office; 1.22.Consolidates APCPI assessment of the National and Regional Offices (ROs) for approval of the Head of the Agency and to be forwarded to the GPPB and World Bank (WB); 1.23.Prepares prescribed reports for submission to the offices concerned; and 1.24. Performs other functions as may be assigned. 2. Canvassing and Purchasing Section 2.1. Receives, evaluates and screens requisitions for procurement of goods and services based on urgency of request, stock position, pre-repair inspection, service reports and procurement lead- time; 2.2. Prepares, checks and initials/signs Request for Quotations (RFQs) for the systematic canvassing and solicitation of quotations from various suppliers, contractors, printers and publishers; 2.3. Posts RFQs in the PhilGEPS and BIR websites and the website prescribed by the foreign government/foreign or international financing institution, if applicable, and at any conspicuous place reserved for the purpose in the premise of the BIR for those with Approved Budget for the Contracts (ABCs) above Fifty Thousand Pesos (Php 50,000.00); 2.4. Conducts actual canvass of goods and services from various suppliers, contractors and consultants; 39

2.5. Receives, checks and verifies quotations and certificate of exclusive distributorship submitted by various suppliers, contractors and consultants; 2.6. Reviews and signs Abstract of Quotations; 2.7. Prepares, reviews and initials necessary documents for the systematic procurement of common-use supplies, equipment and other forms through Procurement Service-Department of Budget and Management (PS-DBM) and National Printing Office (NPO); 2.8. Undertakes actual procurement of goods and services from various suppliers, contractors, consultants, PS-DBM and NPO; 2.9. Maintains and updates the Purchase Request (PR) Monitoring Report; 2.10.Maintains accurate and timely historical records of suppliers, contractors and consultants; 2.11.Ensures that all procurements at hand are properly documented to provide an audit trail of the procurement process; 2.12.Posts approved Purchase Order (PO) and Job Order (JO) with Supplier/Contractor/Consultant's conforme, in the PhilGEPS and BIR websites for those Approved Budget for the Contracts (ABCs) above Fifty Thousand Pesos (Php50, 000.00); 2.13.Prepares prescribed reports for submission to the offices concerned; and 2.14.Performs other functions as may be assigned. 3. Documentation Section 3.1. Reviews and checks completeness of documents for PO/JO preparation; 3.2. Prepares, reviews and initials/signs in the PO/JO and other supporting documents; 3.3. Receives approved PO/JO and checks completeness of supporting documents; 3.4. Serves the approved PO/JO and undertakes actual procurement of goods and services from various suppliers, contractors, printers, publishers, PS-DBM and NPO; 3.5. Submits to Commission on Audit (COA) and furnishes to offices concerned a copy of the approved PO/JO with complete supporting documents; 40

3.6. Keeps and maintains an up-to-date price index of all purchases and index of payment for future procurement; 3.7. Ensures that all procurements at hand are properly documented to provide an audit trail of the procurement process; 3.8. Prepares prescribed reports for submission to offices concerned; and 3.9. Performs other functions as may be assigned. 4. Contracts Administration Section 4.1. Reviews and checks completeness of documents forwarded by the BAC Secretariat Section for contract preparation; 4.2. Prepares and transmits the draft contract to the Legal Service together with the complete supporting documents for review; 4.3. Incorporates comments, if any, prepares and initials the final contract with the complete supporting documents and forwards to the contractor for signing; 4.4. Receives the signed contract, prepares and initials the Obligation Request and Status (ORS) and transmits to the concerned Project Proponent/End-user and CIR or his duly authorized representative pursuant to existing RDAO for approval of ORS (Box A); 4.5. Monitors the approval of ORS (Box A) and signing of ORS (Box B) by Budget Division as to the availability of allotment; 4.6. Monitors the signing of the contract by the Chief, Accounting Division as witness pursuant to COA Circular No. 79-122 and issuance of Certificate of Availability of Funds (CAF); 4.7. Monitors the signing of the contract by the concerned Project Proponent/End-user and CIR or his duly authorized representative pursuant to existing RDAO and his witness; 4.8. Receives approved contract, prepares, initials and transmits Notice to Proceed (NTP) together with a copy of the approved contract to the Project Proponent/End-user and CIR or his duly authorized representative pursuant to existing RDAO for approval of NTP; 4.9. Receives and serves the approved NTP to the contractor; 4.10.Forwards to the contractor the approved contract for notarization; 41

4.11.Submits to COA and furnishes to offices concerned a copy of the NTP, approved and notarized contract together with the complete supporting documents as required; 4.12.Prepares final inspection and acceptance reports for services rendered based on the approved contracts with complete supporting documents for approval by the Inspection Committee and Acceptance Committee; 4.13.Receives approved IAR and checks completeness of documentary requirements and prepares Disbursement Vouchers (DVs) and transmittal letter to Accounting Division for processing of payment; 4.14.Keeps, maintains, and updates contract monitoring reports and index of money payments for all contracts for future procurement; 4.15.Ensures that all procurements at hand are properly documented, to provide an audit trail of the procurement process; 4.16.Prepares prescribed reports for submission to the offices concerned; and 4.17.Performs other functions as may be assigned. 5. Records and Control Section 5.1. Receives and evaluates Request for Pre-Repair Inspection of service vehicle and verifies/checks against the existing records maintained by the Procurement Division; 5.2. Prepares, initials and signs Status Report of Repair/ Maintenance Services previously rendered on a particular service vehicle and attaches to Request for Pre-Repair Inspection; 5.3. Receives approved Inspection and Acceptance Report (IAR) and checks completeness of documentary requirements; 5.4. Collates approved IAR together with the Delivery Receipts/Sales Invoices and other supporting documents and forwards the same to the Accounting Division for recording purposes; 5.5. Prepares DVs and transmittal checklist and attaches complete documentary requirements for payment; 5.6. Prepares, reviews and initials/signs Liquidation Report of Request for Printing and Binding (RPB) and Agency Procurement Request (APR) and forwards the same to the Accounting Division and COA; 42

5.7. Receives, reviews and submits blank sheets of properly labeled paper to Department of Science and Technology (DOST) Laguna for testing; 5.8. Secures/picks-up the Testing Result from DOST and furnishes the Contractor/Printer/Supplier and concerned Project Proponent of the Result of Testing; 5.9. Updates, files and maintains records of the Division; 5.10.Prepares prescribed reports for submission to the offices concerned; and 5.11.Performs other functions as may be assigned. D. Accountable Forms Division 1. Formulates policies, work programs, standards, guidelines and procedures, including forms relative to the procurement, receipt, safekeeping, issuance as well as disposal and the effective monitoring and control of internal revenue stamps and labels and miscellaneous accountable forms; 2. Prepares annual procurement program for all accountable forms; 3. Prepares necessary papers and documents for the procurement of accountable forms after issuance of the Notice of Award (NOA) and undertakes actual procurement thereof in accordance with the Bureau's requirements; 4. Monitors the printing of accountable forms and coordinates with the Committee to Supervise the Printing of Specialized Accountable Forms and Commission on Audit (COA) to ensure compliance with the specifications and security features requirement; 5. Maintains records and monitors accountabilities of issued accountable forms; 6. Maintains information on consumption of accountable forms; 7. Reports to management losses/damages of accountable forms; 8. Processes the request for disposal of accountable forms found to be defective, damaged or obsolete and witness disposal thereof in coordination with the Committee on Disposal of Accountable Forms; 9. Prepares Revenue Memorandum Circular (RMC) relative to missing/lost/damaged accountable forms; 10. Prepares prescribed reports for submission to the offices concerned; 43

11. Prepares revenue issuances relative to the abovementioned functions; 12. Coordinates with offices concerned in the implementation of the abovementioned functions; and 13. Performs other functions as may be assigned. 1. Accountability Section 1.1. Maintains the necessary subsidiary ledgers of accountable officers and vault ledgers of all accountable forms; 1.2. Maintains the Forms Accountability Module (FAM) of the Human Resource Information System (HRIS) for process improvement, review accountabilities of accountable officers and view various reports of the division; 1.3. Coordinates with other offices concerned on the update of FAM of the HRIS; 1.4. Reconciles the monthly balances of the vault ledgers as appearing in the bin/stock cards being maintained by the Division; 1.5. Prepares daily Reports of Accountability for Accountable Forms (RAAF), Report of Supplies and Materials Issued (RSMI) and other reports pertaining to accountable forms required under existing accounting and auditing rules and regulations; 1.6. Processes the RAAF submitted by accountable officers; 1.7. Processes applications for clearance of Bureau personnel; 1.8. Verifies and prepares certification for queries regarding outstanding accountability of accountable officers; 1.9. Verifies and prepares Certifications and letters concerning accountable forms issuances and other matters; and 1.10.Performs other functions as may be assigned. 2. Stamps and Labels Section 2.1. Receives and systematically stores internal revenue stamps and labels delivered by authorized printers after inspection thereof by the Inspection Committee and Acceptance Committee with COA as observer; 2.2. Verifies accountable forms delivered as to specifications, serial numbers, quantity per pad and per bundle; 44

2.3. Processes requisitions for and issues internal revenue stamps/labels to authorized requisitioners; 2.4. Maintains information on consumption/usage of internal revenue stamps and labels; 2.5. Assists requesting officers from Regional Offices (ROs) in the shipment of internal revenue stamps and labels; 2.6. Encodes data concerning issuances of Stamps and Labels in the FAM of the HRIS; 2.7. Keeps and maintains bin/stock cards for each denomination of stamps and kind of official labels kept in the vaults, reflecting the receipts, issuances and balances of particular items; 2.8. Conducts physical inventory of internal revenue stamps and labels and compares against the balances of the items appearing in the vault ledgers and bin/stock cards; 2.9. Reports to management losses/damages of internal revenue stamps and labels for appropriate action; 2.10.Conducts inventory and witnesses the disposal of internal revenue stamps and labels found to be defective, damaged or obsolete; 2.11.Undertakes on-line verification of consumption/usage of stamps and labels through the FAM of the HRIS; and 2.12. Performs other functions as may be assigned. 3. Miscellaneous Accountable Forms Section 3.1. Receives and systematically stores miscellaneous accountable forms delivered by authorized printers after inspection by the IAC with COA as observer; 3.2. Verifies accountable forms delivered as to specifications, serial numbers, quantity per pad and per bundle; 3.3. Processes requisitions for and issues miscellaneous accountable forms to authorized requisitioners; 3.4. Maintains information on consumption/usage of miscellaneous accountable forms; 3.5. Assists requesting officers from ROs in the shipment of miscellaneous accountable forms; 3.6. Encodes data concerning issuances of miscellaneous accountable forms in the FAM of the HRIS; 45

3.7. Keeps and maintains bin/stock cards for each type of miscellaneous accountable forms kept in the vaults, reflecting the receipts, issuances and balances of particular items; 3.8. Conducts physical inventory of miscellaneous accountable forms and compares against the balances of the items appearing in the vault ledgers and bin/stock cards; 3.9. Reports to management lost, missing and damaged miscellaneous accountable forms for appropriate action; 3.10.Conducts inventory and witnesses the disposal of miscellaneous accountable forms found to be defective, cancelled, damaged or obsolete; 3.11.Undertakes on-line verification of consumption/usage of miscellaneous accountable forms under the FAM of the HRIS; and 3.12.Performs other functions as may be assigned. 4. Records and Monitoring Section 4.1. Prepares the annual procurement program for all accountable forms; 4.2. Keeps and maintains statistics of printing cost per item of accountable forms, monitors stock levels and determines reorder points; 4.3. Prepares necessary papers and documents for the procurement of accountable forms after issuance of the Notice of Award (NOA), and undertakes actual procurement thereof in accordance with the Bureau's requirements; 4.4. Coordinates with the Committee to Supervise the Printing of Specialized Accountable Forms/Inspection Committee & Acceptance Committee and COA for the inspection and acceptance of accountable forms delivered by authorized printers; 4.5. Keeps and maintains pertinent documents of each accountable forms e.g. Revenue Memorandum Orders (RMOs), Revenue Regulations (RRs), Specifications, samples, etc.; 4.6. Monitors printing of accountable forms to ensure compliance with specifications and delivery term requirement of the accountable forms delivered; 4.7. Prepares Disbursement Vouchers (DVs) for payment of various accountable forms procured; 46

4.8. Maintains FAM of the HRIS specifically on procurement and delivery functionalities including the enhancement/changes in the specification of existing accountable forms; and 4.9. Performs other functions as may be assigned. E. Records Management Division 1. Formulates policies, work programs, standards, guidelines and procedures, including forms relative to records management; 2. Furnishes University of the Philippines Law Center certified copies of revenue issuances which involve internal revenue taxes in compliance with Administrative Code of 1987; 3. Takes charge of the numbering and safekeeping of the original copies of revenue issuances as well as safekeeping of all dockets of closed tax cases in the National Office (NO); 4. Takes charge of the registration (numbering and recording), safekeeping and forwarding of copy/copies of received sworn Confidential Information to offices concerned as required under existing regulation; 5. Provides soft (thru E-mail/ or USB) and hard copies to Internal Communications Division and hard copies to a) Customer Assistance Division; b) Public Information and Education Division; and c) General Services Division on the day the revenue issuance is numbered; 6. Conducts a continuing research on records management improvement particularly as it relates to computerized records; 7. Takes charge of the revision or update of the Bureau's Records Disposition Schedule (RDS) subject to approval of the National Archives of the Philippines (NAP); 8. Prepares prescribed reports for submission to the offices concerned; 9. Prepares revenue issuances relative to the abovementioned functions; 10. Coordinates with the offices concerned in the implementation of the abovementioned functions; and 11. Performs other functions as may be assigned. 1. Indexing and Control Section 1.1. Receives, classifies and records incoming mails from the Philippine Postal Corporation, other couriers and messengerial services and from other government offices, as well as communications and dockets received from the Divisions/Offices 47

in the National Office and from Regional/District Offices and charges the same to the units or offices concerned; 1.2. Segregates dockets or papers of tax cases from other communications and charges them to the Current Records Section either for recording, microfilming/scanning or file; 1.3. Keeps and maintains a master list of taxpayers in the NO, docket locator cards and case file summary for taxpayers with tax cases; 1.4. Keeps and maintains subject of revenue issuances using alphabetical system; 1.5. Controls the numbering of revenue issuances; and 1.6. Performs other functions as may be assigned. 2. Current Records Section 2.1. Keeps and maintains alpha-numeric filing system for tax cases; 2.2. Scans/microfilms tax dockets and other important documents; 2.3. Maintains a systematic control and storage of all CD's, external hard drive, microfilms as well as back up of all scanned/microfilmed records; 2.4. Prepares individual receipts for tax dockets and/or certified copies of documents as requested by taxpayers or by duly authorized officials of the Bureau; 2.5. Represents the Chief, Records Management Division in court hearings; 2.6. Operates the Division's reproduction machine, including document scanners; 2.7. Undertakes regular examination of files to determine their utility and time value and segregates those to be disposed of; and 2.8. Performs other functions as may be assigned. 3. Non-Current Records Section 3.1. Keeps and maintains all permanent and non-current records, including inventory of records holding, whether permanent or temporary in nature; except records of Personnel Division, Accounting Division and those of the Information Systems Group (ISG); 48

3.2. Undertakes regular examination of files segregating records/documents which are due for disposal and disposes those valueless records by sale in accordance with Revenue Memorandum Circular No. 73-2008 dated October 2, 2008 and National Archives of the Philippines (NAP) General Circular No. 2 dated January 20, 2009; 3.3. Witnesses the destruction and/or sale of valueless records of the National Office in coordination with the NAP and the Commission on Audit (COA); 3.4. Takes charge of the operations of Revenue Records Center in the National Office and oversees the Records Center of the four (4) Metro Manila Revenue Regions; 3.5. Issues certified true copies of service records to employees who have been employed as casual in the Bureau; and 3.6. Performs other functions as may be assigned. III. REPEALING CLAUSE: All issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly. IV. EFFECTIVITY: This Order shall take effect immediately. (Original Signed) CAESAR R. DULAY Commissioner of Internal Revenue Approved: (Original Signed) CARLOS G. DOMINGUEZ Secretary of Finance B-2 fn: amendment of RAO 2-2014 RMG (Mar 29 2017) Admin Service comments CCK ____ LSVR ____ NCB ____ AVD ____ MFM ____ JAP ____ MPR ____ 49