Summary
RMO No. 23-2021 prescribes the guidelines for digital and online learning in the BIR and the procedures for online courses on the Philippine Tax Academy eLearning (PTA iLEARN) and BIR eLearning (BIReL) platforms.
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Key points
- Measuring training hours. Hours for webinars and other synchronous learning, and for asynchronous eLearning and microlearning modules, are measured by the actual duration of the course or module. Blended learning is measured by the duration in the course design, which includes synchronous and asynchronous hours and preparation of course outputs.
- Proof for webinars. Training hours are evidenced by a training certificate from the BIR, the Civil Service Commission (CSC), CSC Accredited Learning and Development Institutions (CSC ALDIs), or other recognized learning institutions.
- Proof for asynchronous modules. Hours are evidenced by the tracking system of a Learning Portal or Platform operated by the BIR (including PTA iLEARN and BIReL), the CSC, CSC ALDIs or the other recognized institutions.
- Blended course designs. Designs with outputs whose hours are hard to determine may be submitted to the Civil Service Institute for determination, validation and certification. The design must show validated time allocation, expected outputs and a valid and reliable level 2 learning evaluation.
- External trainings and management. External provider trainings follow RMO Nos. 18-2020 and 5-2021 and must be relevant to the position to be filled, as certified by the BIR Personnel Development Committee (PDC) or the Regional PDC. Online courses in the BIR Learning and Development Plan hosted on PTA iLEARN and BIReL are centralized under the Training Management Division and Training Delivery Division.
Who is affected
- BIR personnel taking online courses
- Training Management Division and Training Delivery Division
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.
