RMO No. 43-2000: Prescribes the policies and guidelines to establish a credible and standardized Performance Evaluation System for the BIR

Key points

1. Performance targets. The PES sets standards for specific and measurable targets, which the supervisor and subordinate agree on at the start of the appraisal period.
2. Rating periods. Performance is evaluated every six (6) months ending June 30 and December 31. For temporary, casual, contractual/emergency employees, assessment is done 30 days before the end of their appointment. Seconded or detailed personnel on a Special Project are rated by their project supervisors. For employees on training or scholarship for more than three (3) months, the last rating period before the grant is considered.
3. Cross-rating. The rating of the supervisor is combined with ratings by peers, subordinates and clients. Subordinate and Peer raters are identified at the start of the rating period.
4. Effects of ratings. Only employees rated Outstanding and Very Satisfactory are considered for promotion. Two (2) successive Unsatisfactory ratings or one (1) Poor rating is ground for dismissal from the service.
5. Responsibility and review. Service Chiefs, Regional Directors, Division Chiefs, District Officers and heads of sections/units rate their employees and ensure compliance. A Performance Evaluation Review Committee in the Service and the Regional Offices reviews performance standards, targets and final ratings.

Who is affected

• BIR employees, including temporary, casual, contractual/emergency, seconded and detailed personnel
• Service Chiefs, Regional Directors, Division Chiefs, District Officers and heads of sections/units

Deadlines and effectivity

• Ratings every six (6) months ending June 30 and December 31
• Temporary and similar employees assessed 30 days before the end of appointment