Summary
RMC No. 04-2011 prescribes uniform procedures for computing the rating for Punctuality and Attendance under RMO No. 29-2004.
Key points
- Rounding rule. The rating follows the general rule of rounding odd numbers to the appropriate even numbers.
- How ratings round. Ratings 7 and 9 round to the next higher even numbers, and ratings 3 and 5 round to the nearest lower even numbers.
Who is affected
- BIR personnel rated for Punctuality and Attendance
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.