RMO No. 23-2026 — Strict Observance of the Government Energy Management Program (GEMP) Guidelines and Implementation of Inter-Agency Energy Efficiency and Conservation Committee (IAEECC) Resolution

llt \i J !, REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FiNANCE C}:s BUREAU OF INTERNAL REVENUE /,/ BAGONC Bringing ln Revenues P'L'P'NAS for Nation-Building REVENUE MEMORANDUM ORDER NO. 023-2026 SUBJECT : Strict Observance of the Government Energy Management Program (Gf,MP) Guidelines and Implementation of Inter-Agency f,nergy Efficiency and Conservation Committee (IAEECC) Resolutions TO All Revenue Officials, Employees and Others Concerned DATE July 13,2026 I. Background Every Revenue Official or Employee shall use all govemment resources and facilities efficiently, honestly and economically to avoid wastage of public funds and revenues. they shall also have the responsibility to protect and conserve all Government/BlR property, also equipment and supplies entrusted or issued to them. I Objective This Order is issued to provide guidelines for the implementation of energy efficiency and conservation measures in the BIR, as directed by Memorandum Circular (MC) No. 114 ofthe Office of the President dated March 6, 2026 in relation to GEMP and IAEECC Resolutions. IIL Coverage This Order shall apply to all officials and employees ofthe BIR and others concerned. IV. Policies and Guidelines Eoefi9sEE$l z:\ The following energy efficiency and conseruation measures shall be adopted to attain the :s #&,"#'.9 required reduction of at least ten percent (10%) in the consumption of fuel, electricity TC T,, and other utilities: 2> C <i, zO z a9 ;-n A. Electricity-SavingMeasures z4 e F t= :J{ t\t e T\.' r., rJ, az 1. Switch on all air conditioning units (ACU) not earlier than 8:00 AM and switch eD T> off not later than 5:00 PM. tI r. t: ls -;D e< oz 2. Set the thermostat of ACU not lower than 24 degrees Celsius (24"C) ls2 BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City 00000595 Website: www.bir.gov.ph Trunkline: 8981-7000 i 8929-767 d

3. Reduce the number of lights in every office. Use natural lights to augment illumination by opening venetian blinds. 4. Tum off the lights and computers after office hours and during lunch breaks except in offices where the "No Noon Break" policy is implemented. 5. No cooking or use of electric stove, rice cooker or any cooking appliances except in those offices with kitchen (OCIR, ODCIR, OACIR). 6. Activate sleep settings on office equipment (computers, printers and photocopiers) when not in use. 7. Tum-off the lights, ACU, and other electrical equipment in the offices. conference rooms, supply / storage rooms and comfort rooms when not in use. 8. Keep the doors and windows closed when ACU is in use to maintain ambient temperature of the office. If lhe ACU is not in use, use natural air by opening the windows. 9. Regular elevator use shall be limited to 6 hours for every elevator. B. Fuel-SavingMeasures l. Service Vehicles when parked should be switched off. Vehicle's motor should not be left idle for more than a minute. Turn offthe engine. lt takes less gasoline to restart the car than it takes to let it idle. Generally, there is no need to press the accelerator down to restart a warm engine. 2. Vehicle warrn-ups should not exceed one ( 1) niinute. 3. Vehicles should be driven at a steady speed and accelerated smoothly and moderately. 4. All vehicles must be regularly tuned-up for fuel efficiency. 5. The vehicle's wheels should be aligned regularly 6. Limit the use of service/utility vehicles to essential activities. Proper scheduling ofdaily trips shall be observed to avoid/minimize unnecessary short trips. 7 Whenever applicable, carpooling (shared trips) shall be practiced, especially when destination points are similar (e.g. airport service). 00000595 BUREAU OF INTERNAL REVENUE RTCORDS M!,NAGEMENT DIVISION Fq AUG 242020 ffi ADMIN UN|T. 1 BY: TIN,1E: '. rofn

V Duties and Responsibilities of Energ;r Efliciency Conservation Officers (EECOs) and Head of Office The chief of the General services Division (GSD) in the National office, the chief of the Administrative and Human Resource Management Division (AHRMD) in the Regional offices and the chief of the Administrative Section in the Revenue District offices are hereby designated as the EECos, and shall enforce and monitor compliance to the foregoing ln"urui"r. The names of the EECOs shall be submitted to the Office of the Deputy Commissioner, Resource Management Group (DCIR, RMG), within fifteen (15) days from effectlvity of this order. VI. Penalties A ,Show Cause Order' shall be issued requiring violatoris to submit a written explanation under oath within five (5) days from receipt of the order, stating why no disciplinary justifiable, a stem action may be taken against him/her. If the explanation is found action waming sirall be issued accordingly; otherwise, an administrative disciplinary shall b-e recommended for Violatiori of Reasonable Office Rules and Regulation5 pu,**ttoSec.43oftheRevisedCodeofConductforRevenueofficialsand ;;;i;t""., as implemented by Revenue Memorandum order No' 53-2010' The imposable penalties are as follows: 1'1 Offense - RePrimand 2nd Offense - Suspension for one (1) to thirty days 3'd Offense - Dismissal Civil liability, ifany, shall be computed based on the nurnber ofkilowatt-hours consumed during the prescribed power-offperiod multiplied by the prevailing power rate' VII. Monitoring and RePorts 0000059s 1. A monitoring team under the EECO which shall be responsible forthe conduct ofrandom and Revenue spot-checkin"g, shall be constituted in the National Office, Regional Offices ffi r1 ,\) i :6ll District Offices. 2_ The EECO shall submit to the office of the DCIR, RMG a monthly status report on electric i; 6) aJ> ?o ;'n power conservation measures, including among others electric power consumption' not later than three (3) days after receipt ofbilling statement' c9 !2 F 6# 3. The Chief, Budget Division shall submit to the Office of the DCIR, RMG, copy fumished IE l+ T$ r=, ,TE the EECO, a minthly report of fuel consumption (volume and amount) per service/utility 3! t\, ITP .D tt> vehicle, not later than ten (10) days ofthe succeeding month' lo ;* ;E =< 4. For the Regional offices together with the Revenue District offices within their lB ,B zh ^= jurisdiction,lhe reports specifild in Sections VIl.2 and vll.3 shall be prepared by the "Ct i"t, AUfiVn uni tt," Ctri"t Finance Division, respectively, and submitted to the Office

of DCIR, RMG thru the Regional Director concerned, not later than the above prescribed period. VIII. EFFECTIVITY This Order shall take effect immediately. CHARLITO MARTIN R. MENDOZA Commissioner of Internal Revenue o-2 00000595 /-A\ EUREAU OF INTERNA( REVENUE t:I,/ RE[ORDS MAi,JAGEMENT DIVISION AUo 242026 l ffi A MIN UNIT . 1 I BY: TIMEi -w!^