RMO No. 23-2017: Enforces the strict attendance in Training Conducts in the National and Regional Offices as well as the guidelines and procedures on compliance to Revenue Special Order (RSO)/Regional Revenue Special Order (RRSO) and policy on “No Deferment”

Key points

1. Attendance requirement. Trainers and participants must follow the RSO/RRSO and attend at least 80% of the required days or hours of training. Courses shorter than a day require 100% attendance.
2. Missed attendance. Participants below 80% receive no Certificate of Training/Completion until they attend a make-up class on the missed module or topic. After specialized trainings outside the BIR, the attendee must give an echo training, lecture, coaching or mentoring to office colleagues.
3. Deferment letter. Someone issued an RSO/RRSO who cannot attend must submit a Deferment Letter at least two (2) days before the training. It is addressed to the DCIR-RMG or Regional Director for approval and submitted to the Chief of the Training Delivery Division, the AHRMD or the Training Coordinator-In-Charge.
4. Exceptions to No Deferment. The policy is enforced except for two substantiated cases with documents signed by the Head of Office. One is hospitalization or treatment such as chemotherapy or dialysis, backed by proof like a medical certificate, police report or photo of an incident. The other is written consent such as an office order, approved leave or approved study leave.
5. Failure to attend without letter. If a person misses a course and filed no Deferment Letter at least two (2) days before the start, a memorandum signed by the DCIR-RMG or Regional Director refers the case to the Internal Investigation Division or Regional Investigation Division for a Show-Cause Letter.

Who is affected

• BIR trainers and participants named in an RSO/RRSO

Deadlines and effectivity

• Deferment Letter: at least two (2) days before the training
• Required attendance: at least 80% (100% for courses under a day)