Summary
RMC No. 135-2022 prescribes the Completed Staff Work (CSW) standards for all documents submitted to the Office of the Commissioner for approval.
Key points
- One-page memorandum. Each document comes with a one (1) page memorandum covering the subject matter, issues and concerns, and the proponent’s recommendation.
- Uniform format. Documents use the Official BIR letterhead (Annex A). Initials or countersign of the primarily responsible office are required, with a maximum of six (6) signatories including those from the Office of the Commissioner.
- Required attachments. These are a document security or confidentiality sheet, a Decision Memorandum (Annex B), and the attached letters, memoranda or transactional documents. Sets with more than one attachment need labelled tabbing.
- Substance and templates. The substance covers Introduction/Background, Legal Framework/Basis, Discussion/Justification and Recommendation. Annexes C, D and D.1 give templates for letters and Revenue Special Orders.
- Non-compliance. The receiving office may return a document that fails the CSW standards to the proponent.
Who is affected
- BIR offices submitting documents to the Office of the Commissioner
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.