Summary
RMO No. 53-2010 promulgates and implements the Revised Code of Conduct for BIR officials and employees.
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Key points
- Familiarity with the Code. Every revenuer must read and be familiar with all provisions of the Code. An electronic copy is posted on the BIR website, and its contents are discussed in staff meetings and similar events of all BIR offices.
- What it supersedes. The Order supersedes the Updated Code of Conduct for BIR Officials and Employees implemented by Revenue Memorandum Order No. 50-98 dated June 1, 1998, and other inconsistent issuances.
Who is affected
- BIR officials and employees
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.
