RMO No. 02-2009: Re-institutionalizes the Management Committee and defines its functions and duties

Summary

RMO No. 02-2009 re-institutionalizes the Management Committee (MANCOM) of the BIR and defines its functions and duties.

Key points

1. Composition and secretariat. MANCOM is chaired by the Commissioner and has the six Deputy Commissioners of the BIR function groups as members. The MANCOM Secretariat is chaired by the Assistant Commissioner (Policy & Planning Service) and records the meetings.
2. Meetings and quorum. MANCOM meets en banc every Monday after the weekly flag ceremony, and the Commissioner may call special meetings. A quorum is the Commissioner or a designated representative with at least four (4) members, all of whom must have received a Notice of Meeting.
3. Decisions. MANCOM seeks consensus. If none is reached the Commissioner decides, and the Commissioner casts the deciding vote on a 3-3 tie. Its decisions are strictly implemented, and no official may modify them.
4. National Evaluation Board. Sitting as the NEB, MANCOM decides offers of compromise in the National Office. Offers below the rates in Section 4 of Revenue Regulations No. 30-2002 always need its approval, by a majority of all members, and favorable decisions need the Commissioner’s concurrence.
5. Other functions. Bids and Awards Committee resolutions on procurement of P20,000,000.00 or more go to MANCOM for final approval. MANCOM also advises on AAB accreditation or sanctions, recommends RMOs and Revenue Regulations, and advises on major capital assets and issues involving two or more function groups.

Who is affected

• The Commissioner and the six Deputy Commissioners
• MANCOM Secretariat

Deadlines and effectivity

• Regular meetings every Monday following the weekly flag ceremony
• Agenda items due by 12:00 noon on the preceding Friday

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.