Summary
RMC No. 4-2022 clarifies Sections VI.5(c)(viii) and VI.8(a) of RMO No. 23-2021 on Digital/Online Learning in the BIR.
Key points
- Existing rule. Participants who did not complete the course or did not get an over-all passing grade of seventy-five percent (75%) and above retake the whole course. This stays in effect for all trainings except the General Course for Revenue Officers.
- General Course for Revenue Officers. Participants who failed to get 75% separately in three (3) sessions or topics or fewer retake only the sessions where they failed. Participants who failed in more than three (3) sessions or topics retake the whole Course.
Who is affected
- Participants in BIR digital or online learning
- Participants in the General Course for Revenue Officers
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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