RMO No. 12-2023: Prescribes the Enhanced BIR Strategic Performance Management System

Key points

1. Purpose and cycle. The system aims to strengthen performance and accountability and does not discriminate on gender identity, sexual orientation, disabilities, religion or indigenous group membership. It follows four stages: planning and commitment, monitoring and coaching, review and evaluation, and rewarding and development planning.
2. Rating periods and scale. Evaluation is semi-annual, with periods ending June 30 and December 31. The minimum appraisal period is ninety (90) days and the maximum one (1) calendar year. Ratings generally use a five-point scale (1 to 5), 5 being highest, on efficiency, quality and timeliness.
3. Use of ratings. Ratings are the basis for promotion, training and scholarship grants, and other personnel actions, for those rated Outstanding or Very Satisfactory. Those rated below Satisfactory in either or both semesters, or who fail to submit final ratings, get no performance-based incentives.
4. Special situations. The Order covers employees on official travel, training or scholarship, those on detail or secondment, those who transferred offices, and retiring employees. Permanent employees with an Unsatisfactory rating in the rating period after advice and developmental intervention may be dropped from the rolls, with written notice from the Head of Office at least three (3) months before the period ends.
5. Submission schedule. OPCR plans are due January 15 and July 15, and OPCR evaluations February 25 and August 25. IPCR plans go to the Head of Office by January 10 and July 10. IPCR evaluations go to the Head of Office by February 25 and August 25. The Office Accomplishment Report is due every 10th of the month after the quarter.
6. Appeals and sanctions. An employee may appeal a final rating to the Performance Management Team within ten (10) days of notice, and the PMT decides within one month. Separation based on an Unsatisfactory or Poor rating may be appealed to the CSC within 15 days of the notice. Unjustified non-submission of forms is a ground for disqualification from performance-based actions or administrative sanction.

Who is affected

• BIR officials and employees
• Heads of Office and the Performance Management Team

Deadlines and effectivity

• Rating periods end June 30 and December 31
• Appeal of final rating within ten (10) days of notice
• Appeal of separation to CSC within 15 days of notice