RMO No. 82-2010: Prescribes the criteria and procedures for attrition of officials and employees of the BIR, including submission of required documents and reports, under RA No. 9335 (Attrition Act of 2005)

Key points

1. Who may be subject to attrition. The person must have worked in the BIR for at least six (6) months, whatever the employment status. Attritable personnel are those doing audit, assessment or collection work or holding a collection target in their Performance Contract and the related RMO.
2. Separation and dropping from the rolls. Separation for missing the collection target by at least 7.5% is subject to Civil Service laws, rules and regulations, and the person is deemed dropped from the rolls. Two (2) consecutive Unsatisfactory ratings may lead to dropping from the rolls after due notice.
3. Performance evaluation system. The Policy and Planning Service must prepare an evaluation system within three (3) months from issuance of the Order. Until the Revenue Performance Evaluation Board (RPEB) approves it, individual Performance Contracts are the basis.
4. Factors and collections counted. Relevant factors include economic difficulties from calamities or economic causes in the area, laws that shrink the tax base, and prolonged illness or long study leaves. For attrition, payments by Tax Credit Certificates/Tax Debit Memos and proceeds from sale of forfeited real properties count, but not for rewards and incentives.
5. Exception for transferred personnel. A person moved mid-year to a non-audit, non-assessment or non-collection function with no collection target, and who stays there until year end, is not subject to attrition.
6. Appeals. Presidential appointees may appeal to the Office of the President. Others appeal to the Civil Service Commission, and the RPEB decision is immediately executory pending appeal. A motion for reconsideration may be filed with the RPEB within fifteen (15) days from receipt of the decision.

Who is affected

• BIR officials and employees

Deadlines and effectivity

• Evaluation system: within three (3) months from issuance
• Motion for reconsideration: within fifteen (15) days from receipt