RMO No. 8-2026 — Amending Revenue Memorandum Order No. 37-2023 on the Guidelines and Procedures in the Processing of Customer Satisfaction Survey for Frontline Services under Client Support Service Digest | Full Text | Annex A | Annexes B-E

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City MAR 12 2026 PILIPINAS BAGONG

REVENUE MEMORANDUM ORDER NO. 0 0 8 - 2 0 2 6

SUBJECT Amending Revenue Memorandum Order No. 37-2023 on the Guidelines

Frontline Services under Client Support Service and Procedures in the Processing of Customer Satisfaction Survey for

TO All Concerned Internal Revenue Officials and Personnel

BACKGROUND

Forms on Frontline Services under the Client Support Service in all Revenue District Offices (RDOs) is currently assigned to the Client Support Unit (CSU) Heads of the Revenue Regions. The responsibility for retrieving and processing of Customer Satisfaction Survey

However, considering the volume of frontline transactions in the RDOs, the monthly processing of said survey forms by the CSU Heads has proven to be very difficult.

In view of this, and to ensure a more efficient and timely handling of survey forms and

henceforth be delegated to the Client Support Section (CSS) Chief of each district office. results, the processing of Customer Satisfaction Survey Forms for Frontline Services shall

II. OBJECTIVES

This Order is being issued to:

1. Prescribe the revised guidelines and procedures in the processing of Customer Satisfaction Survey Forms for Frontline Services under the Client Support Service;

2. Attain timeliness in the submission of the Customer Satisfaction Survey Results to the

consolidating offices; and

3. Establish the roles and responsibilities of the Client Support Section Chief, Client Support Unit Heads, and other offices involved in the processing of Customer Satisfaction Survey Forms for Frontline Services under the Client Support Service.

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HI. POLICIES AND GUIDELINES

1. To get feedback from taxpayers on the quality of service(s) rendered by the Revenue

District Offices (RDOs), the Customer Satisfaction Survey Form (Annex A) shall be used, which is available both in manual and online (Microsoft Forms) versions.

2 BIR frontliners/officers shall encourage taxpayers to answer the online survey form

either by directing them to use the e-Lounge or by asking them to scan the Quick

service being availed by the client before giving the manual survey form to the Response (QR) Code found in the counter using their smart phones. Manual survey forms shall still be provided in the counter in cases where taxpayer opted to use such. The attending frontliner shall indicate or check on the Survey form the specific taxpayer. This shall ensure that the taxpayers' answers to the survey questions are properly linked to the specific frontline service availed of.

3. The following offices shall be responsible for the retrieval and processing of manual survey forms for frontline services under the Client Support Service on or before the 5th day of the following month:

RDO/TDivisionagResponsible PersonTo Be SubmittedTo Division (ELTRD) (RDOs) LT Division No. 123- Cebu City LT Division No. 127 -- Davao City and Excise LT Regulatory LT Assistance Division (LTAD) Client Support Section of the Revenue District Offices Client Support Section Registration Section Chief LT Assistance Division (LTAD) and Excise LT Regulatory Division (ELTRD) Chief of the RDO of LTD-Cebu, LTD-Davao LT Performance Support Unit (CSU) Head Division (LTPMPD) Concerned Regional Office thru the Client Monitoring and Programs

Programs and Monitoring Division (TSPMD) via MS Forms shall be emailed to RDOs/LT Divisions/CSU Heads/LTPMPD Chief for consolidation with the manual The results of the online survey extracted/downloaded by the Taxpayer Service survey result.

4. The following reports shall be prepared by the offices specified below, for submission to TSPMD not later than the indicated deadline:

Summary Report on the Results (Annex D) Matrix of Actions Taken/To Be Survey under Client Support Service (Annex C) Summary of Feedback the Customer Satisfaction of Customer Satisfaction Survey (Annex E) Taken (Annex B) Working Paper on the Results of K o$ Keporpe Wne thru the CSU Head/LT Performance Monitoring and Programs Division RDOs/LT Divisions/LTAD/ concerned Regional Office (LTPMPD) ELTRD Client Support Section (CSS) Chief/ Registration Section (RS) Chief and Responsibletoffices wwwww1xMw w the 10th day of the following month On or before the 5th day following the month of retrieval or before the 5th day of the following month CSS Chief/RS Chief to CSU Head/ LTPMD: On TSPMD: On or before CSU Head/LTPMD to O

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5. The Revenue District Offices shall keep the survey forms and the corresponding reports for validation purposes.

6. The Client Support Service (CSS), through the TSPMD, may conduct unannounced

validation of survey results in the Regional/District Offices to ensure strict implementation of the provisions under this Order.

IV. PROCEDURES

A. The CSS Chief/RS Chief of the Revenue District Offices (RDOs)/LT

Divisions/LTAD/ELTRD shall:

1. Provide a dedicated Personal Computer (PC) in the eLounge containing the link to taxpayers in accomplishing the Online Survey Form; the Online Survey Form, and assign a personnel at the eLounge to guide the

2. Provide a QR Code at each counter in the Taxpayer Service Area as additional

option for taxpayers to access the Online Survey Form;

3. Ensure the availability of manual survey form in case the taxpayer opted to use such or if the Online Survey Form is unavailable;

4. Retrieve the manual survey forms for frontline services under Client Support Service on or before the 5th day of the following month and receive the results of the online survey from the TSPMD through CSU Head/LTPMPD Chief every 8th, 16th, 23rd days and the day after the end of each month;

5.Process the survey results as follows:

a. Use the Working. Paper on the Results of the Customer

online survey forms; Satisfaction Survey (Annex C) in the processing of both manual and

b. Summarize the survey results using the following pro-forma reports, to Wit:

b.1 Annex D - Summary Report on the Results of Customer Satisfaction Survey b.2 Annex E - Summary of Feedback

6. Analyze and discuss the survey results with concerned employees to come up with preventive/corrective actions to address the issues/concerns;

7. Submit the applicable Summary Reports and Working Papers (Annexes C, D and E), in soft copies, to the CSU Head/LTPMPD on or before the 5th day of the following month;

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8. Submit the Matrix of Actions Taken/To Be Taken (Annex B) to the Client Support

survey forms. Service, through TSPMD, every 5th day following the month of retrieval of the

9. Maintain a record/file of the survey results, for reference.

B. The Client Support Unit (CSU) Head/Large Taxpayer Performance Monitoring and Programs Division (LTPMPD) Chief shall:

1. Ensure that the Revenue District Offices (RDOs)/Large Taxpayer (LT) Divisions

are using the 2-page Customer Satisfaction Survey Form, which shall be printed back-to-back:

2. Receive and Consolidate the Summary Reports and Working Papers for Frontline Services under Client Support Service (Annexes C, D and E) prepared and submitted (in soft copies) by the CSS Chiefs/RS Chiefs under the Revenue

Region/LT Division, 9n or before the 5th day of the following month; and

3. Submit the soft copies of the Consolidated Summary Reports (Annexes C, D and Chiefs/RS Chiefs/Assistant Commissioner of the Large Taxpayers Service. E) of the concerned RDOs/Divisions to the Client Support Service (thru TSPMD) on or before the 10th day of the following month copy furnished the RDOs/CSS

C. The Taxpayer Service Programs and Monitoring Division (TSPMD) shall:

1. Provide the link and QR code of the Online Survey Forms to the CSU Heads of each Revenue Region/LT Performance Monitoring and Programs Division (LTPMPD);

2. Send the results of the online survey through email to the CSU Head/LTPMPD Chief on the 8th, 16th, 23rd days and the day after the end of each month;

3. Receive the Consolidated Summary Reports and Working Papers (soft copy) from copies) from the RDOs, for consolidation and analysis; the CSU Head/LTPMPD Chief and the Matrix of Actions Taken/To Be Taken (soft

4. Receive the issues/concerns raised by the Regional/District Offices/Large necessary actions to address/resolve them; Taxpayers Service (LTS) Offices that requires policy direction and undertake

5. Submit the consolidated survey results to the Research and Statistics Division on a monthly basis, in accordance with existing issuances; and

6. Conduct unannounced validation of survey results at the Regional/District Offices/LTS Offices to ensure full compliance with the provisions of this Order.

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V. REPEALING CLAUSE

The provisions of RMO No. 44-2020, RMO No. 16-2021, RMO No. 5-2023, RMO No. 37-2023 and all revenue issuances and/or portion/s thereof inconsistent herewith are hereby repealed, amended and/or modified accordingly.

VI.EFFECTIVITY

This Order takes effect beginning January 2026

CHARLITO MARTIN R. MENDOZA

Commissioner of Internal Revenue

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BUREAU OF INTERNAL REVENUE ECORDS MANAGEMENT DIVISION

MAR 12 2026

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