Summary
RMO No. 16-2012 prohibits smoking in BIR offices and premises under a 100% smoke-free environment policy, restricts interactions with the tobacco industry and imposes sanctions for violations.
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Key points
- Smoking ban. Smoking is strictly prohibited within BIR offices and premises, including canteens, corridors, restrooms, grounds and parking areas, except in the officially designated Smoking Area. The sale and distribution of cigarettes, cigars or other tobacco products is prohibited in all BIR offices and grounds nationwide, and ashtrays are removed except in designated smoking areas.
- Smoking Area requirements. A Smoking Area must be an open outdoor space with no permanent or temporary roof or walls, of not more than 10 square meters, and not within 10 meters of entrances, exits or places where people pass or congregate. Each office compound has only one, no food or drinks are served there, and its signage is no more than 8 x 16 inches.
- Designation and signage. In the National Office Compound, the Smoking Area is the open space near the DPC Building and the Security Office. The Regional Director or Revenue District Officer identifies the areas in Regional and District Offices, and building administrators ensure compliance and the posting of No Smoking signage.
- Tobacco industry. BIR officials and employees must refrain from unnecessary interaction with the tobacco industry and from giving it preferential treatment such as incentives, privileges, benefits or exemptions. They must also not solicit or accept gifts, donations and sponsorship from it, pursuant to CSC and DOH Joint Memorandum Circular No. 2010-01.
- Monitoring. The Internal Security Division prepares the list of violators and reports it to the Assistant Commissioner, Inspection Service (National Office personnel) or to the Regional Director concerned (Regional and District Offices personnel). Appointed Health Marshals conduct random checks.
- Sanctions. A violation is Simple Misconduct and a ground for disciplinary action under Rule XIV (Discipline) of the Omnibus Rules Implementing Book V of Executive Order No. 292. The first offense brings suspension of one (1) month and one (1) day to six (6) months, and the second offense brings dismissal.
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.
