RMO No. 21-2021: Amends certain provisions of RMO No. 1-2011 on the implementation of final and executory Decisions in Administrative Cases involving BIR officials/employees

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Summary

RMO No. 21-2021 amends certain provisions of RMO No. 1-2011 on implementing final and executory decisions in administrative cases involving BIR officials and employees.

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Key points

  1. Service of decisions. Within three (3) days from receipt of decisions or orders, the Personnel Adjudication Division (PAD) serves them, including any order of preventive suspension, on the personnel or official concerned. It also gives a copy to the Head of Office where that person is assigned.
  2. Copies for implementation. Within three (3) days after the decisions or orders become executory, the PAD gives copies to the Personnel Division and the Security Management Division to ensure full implementation. The Order sets out the roles and responsibilities of the concerned BIR offices.

Who is affected

  • Personnel Adjudication Division (PAD)
  • BIR officials and employees in administrative cases

Deadlines and effectivity

  • Service within three (3) days from receipt of decisions or orders
  • Copies within three (3) days after decisions or orders become executory

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.