RMO No. 18-2014: Prescribes the guidelines and procedures in the implementation of the information and publicity on programs/projects/activities of government agencies required under COA Circular No. 2013-004

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Summary

RMO No. 18-2014 prescribes guidelines and procedures for the information and publicity on programs, projects and activities (PPAs) of government agencies required under COA Circular No. 2013-004.

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Key points

  1. List of PPAs. The BIR submits to the COA at the beginning of each year a consolidated List of PPAs, covering ongoing PPAs and those to be implemented during the year, with project details.
  2. Signboards. All PPAs are posted regardless of amount or source of funds, on signboards of not more than 3 feet by 2 feet in conspicuous places in the office premises. For PPAs of five (5) days or less, project details may be left out except the start and end dates. For PPAs funded by foreign development agencies, the agency’s name and logo are prominently displayed.
  3. Infrastructure projects. Tarpaulin signboards are posted at the project location within five (5) days from the contractor’s receipt of the Notice of Award. They must be suitably framed for outdoor display and follow the specifications in the Order.
  4. Prohibited content. No signboard may carry the picture, image, motto, logo, color motif, initials or other symbol associated with top leadership of the project proponent or anyone associated with it. Public notice costs are charged to the PPA cost, and no election-related expense or propaganda is charged against public funds.
  5. Penalties. Missing the report and document deadlines is a Violation of Reasonable Office Rules and Regulations under Section 43 of the Revised Code of Conduct for Revenue Officials and Employees (RMO No. 53-2010). The penalty is Reprimand for a 1st offense, Suspension for one (1) to thirty (30) days for a 2nd offense, and Dismissal for a 3rd offense. For violations of the Order, all project expenses are disallowed in audit.

Who is affected

  • BIR offices implementing PPAs
  • Revenue officials and employees

Deadlines and effectivity

  • List of PPAs submitted at the beginning of each year
  • Infrastructure signboards within five (5) days from the contractor’s receipt of the Notice of Award
  • Issued April 30, 2014

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.