RMO No. 08-2002: Prescribes the “No Smoking” rule within BIR office premises and the imposition of sanctions for violation of the rule

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Summary

RMO No. 08-2002, issued April 25, 2002, prescribes the policies and guidelines for the “No Smoking” rule within BIR office premises.

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Key points

  1. Smoking prohibited. Smoking is strictly prohibited within the premises of any Bureau Office, including canteens and restrooms and the BIR Cooperative Store in the National Office. The exception is officially designated Smoking Areas located outside office premises.
  2. Sanctions. A revenue official or employee caught smoking in the premises outside the designated areas gets a written warning on the first infraction. The second infraction brings a formal charge with the penalty of “reprimand”. The third brings a formal charge with the penalty of “suspension of one (1) week without pay”.

Who is affected

  • Revenue officials and employees

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.