RMO No. 47-2022: Prescribes the policies and guidelines in the implementation of flexible work arrangements in the Bureau of Internal Revenue

Key points

1. Regular schedule. The general rule is 8:00 AM to 12:00 PM and 1:00 PM to 5:00 PM on all days except Saturdays, Sundays and Holidays. Any FWA needs the approval of the Commissioner of Internal Revenue.
2. Head of Office duties. The Head of Office ensures public service throughout the week, sets skeleton workforce and flexitime assignments, and protects official documents and personal data under R.A. No. 10173. The Head also submits a quarterly FWA report on or before the 15th of the first month of each quarter.
3. Flexitime. Flexitime of 7:00 AM to 4:00 PM or 9:00 AM to 6:00 PM, excluding one (1) hour lunch, is allowed with the Head of Office’s approval. Offices must have personnel available for every hour, and no schedule change is allowed after the FWA report is submitted.
4. Work From Home. The CIR approves WFH requests for not more than six (6) months, and employees may reapply subject to reevaluation. WFH employees submit a Weekly Accomplishment Report (Annex B), and must file leave for scheduled WFH days with no work output.
5. Flexiplace overtime. Employees with an approved Flexiplace Work Arrangement get Compensatory Overtime Credit or Overtime Pay only if they physically reported and worked beyond eight (8) hours a day or forty (40) hours a week, or on rest days, holidays or special non-working days.

Who is affected

• BIR officials and employees, National Office and Regional Offices
• Heads of Office

Deadlines and effectivity

• Quarterly FWA report: on or before the 15th of the first month of each quarter
• WFH approval: not more than six (6) months