RMO No. 36-2023: Aligns the provisions of the current On-the-Job Training (OJT) Program of the BIR with the provisions of the Commission on Higher Education (CHED) and Department of Education (DepEd) Orders, and amends Revenue Memorandum Order No. 11-2017 relative to the acceptance of students for OJT in the National and Regional Offices.

Key points

1. Memorandum of Agreement. Under CHED Memorandum Order No. 104 series of 2017 and DepEd Order No. 30 series of 2017, the educational institution signs a MOA with the BIR. The MOA sets terms, roles, safety of student interns, training plan, learning objectives and evaluation method.
2. Review and approval. The school prepares the MOA, the Legal Service reviews it, and the Commissioner approves it. In Regional Offices, the Regional Director signs the MOA as endorsed by the Legal Division, and the BIR may decline an OJT indorsement if the Legal Service or Division does not endorse the MOA.
3. Orientation. The Personnel Division or AHRMD conducts the OJT Orientation Briefing on BIR Profile, Core Values, Office Rules, confidentiality of information, and Gender and Development. RDOs not co-located in the Regional Office conduct it once the trainees report for duty.
4. Placement and reports. PD or AHRMD prepares an Indorsement Letter to the Head of Requesting Office, who approves or disapproves it. The Head reports on the trainees’ behavior, performance, withdrawal or completion to PD or AHRMD, which furnishes a copy to the Practicum Coordinator.
5. Negative cases and completion. For negative behavior or performance or withdrawal, the Bureau denies continuation of the OJT, including disapproval of the duty hours rendered. The Head of Requesting Office issues a Certificate of Completion once the required duty hours are completed.

Who is affected

• Student-trainees on OJT
• Educational institutions and Practicum Coordinators
• Personnel Division, AHRMD, Regional Offices and RDOs