Summary
RMO No. 18-2020 revises the BIR’s policies and procedures for official learning and development programs from external learning institutions.
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Key points
- Invitations and screening. All invitations for official local and foreign learning programs, including virtual ones, are published through a Training Issuance. The Personnel Development Committee (PDC)/Regional Personnel Development Committee (RPDC) screens and evaluates applications.
- Eligibility and priority. BIR officials and employees with at least two (2) years in service may apply. Those directly involved in the subject matter get priority, and direct or self-solicited scholarships and trainings are discouraged.
- Attendance limits. Only two (2) qualified applicants per office/division/district may attend a local external program, and more may go with PDC/RPDC recommendation in exigencies of the service. The two should not have attended similar training in the last two years. An employee may join no more than three (3) BIR-funded external programs per year.
- Travel rules. Official travel follows EO No. 77, Department Order No. 049.2019, RMO No. 37-2003 and COA rules. No government-funded foreign travel is allowed for those who have not liquidated expenses of earlier government-funded foreign travel. An official or employee with salary grade 27 and below due to retire within one (1) year after the trip may not be sent abroad.
- Private funding. Foreign trips funded in whole or in part by private corporations or individuals must be fully disclosed. No travel may be funded directly or indirectly by private individuals, including suppliers or contractors, with pending requests or future dealings with the BIR. This includes invitations to assess the capabilities of contractors or suppliers.
- Service obligation and echo training. The grantee must serve the government after the program. Programs of 6 months or more require 2 years of service, 2 months but less than 6 months require 1 year, and less than 2 months require 6 months. The grantee also conducts echo training to share what was learned.
Who is affected
- BIR officials and employees with at least two (2) years in service
- BIR institutional contractors and suppliers (funding prohibition)
Deadlines and effectivity
- Service obligation: 2 years (6 months or more), 1 year (2 months to under 6 months), 6 months (under 2 months)
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.
