RMO No. 05-2010: Implements the “No Noon Break” work schedule and 24/7 eServices

Summary

RMO No. 5-2010 implements a year-round No Noon Break work schedule in BIR frontline service offices, together with 24/7 eServices.

Key points

1. Offices covered in the National Office. These include the Large Taxpayers District Offices (Makati and Cebu) and other Large Taxpayers Service divisions. Also covered are the Withholding Tax Division and Collection Enforcement Division, the Audit Information, Tax Exemption and Incentives Division, and the Taxpayer Information and Education Division. The Law Division, Appellate Division and International Tax Affairs Division are covered too.
2. Regional Offices. The District Offices, Collection Divisions and Legal Divisions are covered.
3. What the offices must do. These offices keep frontline services available during working hours with no noon break all year. Heads of offices schedule frontliners on rotation so service is uninterrupted.
4. After 5:00 p.m.. Taxpayers already inside BIR office premises at 5:00 p.m. are served until they complete their transaction.

Who is affected

• BIR frontline service offices in the National Office and Regional Offices
• Taxpayers transacting at these offices

Deadlines and effectivity

• No noon break all year round
• Taxpayers inside premises at 5:00 p.m. are served until done

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